Report | Dec. 11, 2020

System Review Report of the Defense Finance and Accounting Service Internal Review Audit Organization (DODIG-2021-032)

Evaluation

Publicly Available: December 15, 2020
 

We reviewed the system of quality control for the Defense Finance and Accounting Service (DFAS) Internal Review (IR) audit organization in effect for the 3-year period ended June 30, 2020. A system of quality control encompasses the DFAS IR audit organization’s structure, the policies adopted, and the procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements.

In our opinion, the system of quality control for the DFAS IR audit organization in effect for the 3-year period ended June 30, 2020, has been suitably designed and complied with to provide the DFAS IR audit organization with reasonable assurance of performing and reporting in conformity in all material respects with applicable professional standards.

Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The DFAS IR audit organization has received a rating of pass.

We conducted our review in accordance with the Government Auditing Standards 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, March 2020.

This report is the result of Proj. No. D2020-DEV0SO-0148