We plan to begin the subject audit in January 2023. The objective of this review is to determine whether the DoD is effectively planning for and using SSAE-18 engagements to improve financial statement audit readiness and efficiency. We will assess DoD management’s planning for and use of SSAE-18 Attestation Engagement, System and Organization Controls 1 (SOC 1) reports over service providers. We will also assess the DoD user entities’ implementation of complementary user entity controls (CUECs) by organizations relying on the SSAE-18 reports. We may revise the objective as the review proceeds, and we will also consider suggestions from management for additional or revised objectives.