We reviewed the system of quality control for the Air Force Audit Agency Special Access Program audits in effect for the period ended December 31, 2016, and expanded our review to include one report issued in May 2017. The May 2017 report was added because we received a Defense Hotline complaint regarding adherence to Government Auditing Standards (GAS) that we believed could most appropriately be addressed by reviewing the audit as a part of this system review. A system of quality control encompasses the Air Force Audit Agency’s organizational structure and policies adopted and procedures established to provide it with reasonable assurance of conforming to GAS. The elements of quality control are described in the GAS.
This report is a result of Project No. D2017-DAPOIA-0046.001.