March 6, 2018 —
We reviewed the system of quality control for the internal audit organization, Defense Finance and Accounting Service (DFAS) Internal Review (IR) in effect for June 30, 2017. The system of quality control encompasses DFAS IR’s organizational structure and policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards (GAS).
The elements of quality control are described in GAS. DFAS IR is responsible for establishing and maintaining a system of quality control that is designed to provide it with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects.
Our responsibility is to express an opinion on the design of the system of quality control and DFAS IR’s compliance with standards and requirements based on our review.
We conducted our review in accordance with GAS and the Council of the Inspectors General on Integrity and Efficiency Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General.