Report | March 5, 2021

External Peer Review of the Defense Contract Audit Agency System Review Report (DODIG-2021-059)

Evaluations

Publicly Released: March 9, 2021

We reviewed the system of quality control for the Defense Contract Audit Agency (DCAA) in effect for the 3‑year period ended June 30, 2019. A system of quality control encompasses the DCAA organizational structure, the policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards (GAS) and applicable legal and regulatory requirements.

The elements of quality control are described in the Government Auditing Standards. In our opinion, except for the deficiencies described in this report, the system of quality control for the DCAA in effect for the 3‑year period ended June 30, 2019, has been suitably designed and complied with to provide the DCAA 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 DCAA has received a rating of pass with deficiencies.

This report is a result of Project No. D2019-DEV0SO-0149.000