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August 19, 2011 4(1)
CHAPTER 4
Table of Contents
Paragraph Page
4-000 General Audit Requirements
4-001 Scope of Chapter...................................................................................... 401
4-100 Section 1 --- FAO Coordination with Procurement and Contract
Administration Personnel
4-101 Introduction.............................................................................................. 401
4-102 Coordination with Contractor and Government Contract
Administration Personnel..................................................................... 401
4-103 FAO Participation in Procurement Meetings Prior to Receipt of Audit
Request................................................................................................. 402
4-104 Establishing the Engagement/Acknowledgment/Notification Letter ....... 402
4-105 Interim Discussions.................................................................................. 403
4-106 Exit Conferences and Release of Draft Audit Reports............................. 404
4-107 Post Issuance Support .............................................................................. 404
4-108 Negotiation Memorandum and Findings on Appeals............................... 405
4-200 Section 2 --- Coordination with Contractor Internal and External Auditors
4-201 Introduction.............................................................................................. 406
4-202 Relationships with Contractor Internal and External Auditors ................ 406
4-202.1 Coordinated Audit Planning ................................................... 406
4-202.2 Access to DCAA Working Papers.......................................... 407
4-202.3 Coordinated Audit Matrix....................................................... 408
4-203 DCAA Response to Accounts Receivable Confirmation Requests from
CPA Firms ........................................................................................... 408
4-300 Section 3 --- Conferences with the Contractor (Entrance, Interim, and
Exit) on Audit Plans and Results
4-301 Introduction.............................................................................................. 410
4-302 Contractor Conferences - Entrance .......................................................... 410
4-302.1 General Procedures for Entrance Conferences ....................... 410
4-302.2 Special Considerations for Entrance Conferences on Major
Operations Audits ......................................................... 411
4-302.3 Contractor Notification Letter................................................. 412
4-302.4 Resident Working Arrangements for Entrance Conferences .. 413
4-303 Contractor Conferences - Interim ............................................................ 413
4-303.1 General Procedures for Interim Conferences.......................... 413
4-303.2 Incurred Cost Proposals – Interim Conferences...................... 415
4-303.3 Operations Audits – Interim Conferences............................... 415
4-304 Contractor Conferences -- Exit ............................................................... 415
DCAA Contract Audit Manual 4(2) August 19, 2011
Paragraph Page
4-304.1 General Procedures for Exit Conferences............................... 415
4-304.2 Price Proposals........................................................................ 416
4-304.3 Postaward Audits of Cost or Pricing Data for Possible
Defective Pricing .......................................................... 417
4-304.4 Incurred Cost Proposals .......................................................... 418
4-304.5 Operations Audits – Exit Conferences.................................... 418
4-304.6 Cost Accounting Standards Audits ......................................... 419
4-304.7 Litigation Support................................................................... 420
4-400 Section 4 --- Audit Working Papers
4-401 Introduction.............................................................................................. 421
4-402 General..................................................................................................... 421
4-403 Format and Contents of Working Papers ................................................. 422
Figure 4-4-1 Standard Working Paper Format and Indexing ............................ 430
Figure 4-4-2 Administrative Working Papers ................................................... 431
4-404 Working Papers - Agenda Sheet .............................................................. 432
4-405 Permanent File ......................................................................................... 432
4-406 Copies of Contractor Data in Working Papers......................................... 434
4-407 Computer-Aided Working Papers............................................................ 435
4-408 Computer-Aided Audit Applications ....................................................... 440
4-409 Supplemental Revisions to the Audit Working Papers after the Audit
Report is Issued.................................................................................... 441
4-500 Section 5 --- Using Information Technology (IT) in Contract Auditing
4-501 Introduction.............................................................................................. 444
4-502 Policy on Use of IT .................................................................................. 444
4-502.1 General Criteria for Using IT in Audit Applications .............. 444
4-502.2 Use of Contractor IT............................................................... 446
4-502.3 Cooperation with Internal and Independent Auditors............. 446
4-503 Organizational Support of Auditing Using IT ......................................... 446
4-503.1 Regional IS Auditors and Computer Specialists..................... 446
4-503.2 Technical Support Branch....................................................... 446
4-503.3 IT Related Training................................................................. 447
4-504 IT Audit Tools ......................................................................................... 447
4-504.1 Generalized Audit Software.................................................... 447
4-504.2 Application Software Tracing and Mapping........................... 447
4-504.3 Audit Expert Systems ............................................................. 448
4-504.4 Test Data................................................................................. 448
4-504.5 Utility Software ...................................................................... 448
4-600 Section 6 --- Audit Sampling and Other Analytical Procedures
4-601 Introduction.............................................................................................. 449
4-602 Audit Sampling ........................................................................................ 449
4-602.1 Sampling................................................................................. 449
DCAA Contract Audit Manual August 19, 2011 4(3)
Paragraph Page
4-602.2 Statistical and Nonstatistical Sampling................................... 450
4-602.3 Scope and Degree of Testing .................................................. 451
4-602.4 Use of Information Technology to Assist in Sample
Selection ....................................................................... 452
4-602.5 Sampling Applications............................................................ 452
4-602.6 Attributes Sampling ................................................................ 452
4-602.7 Variables Sampling................................................................. 453
4-602.8 Sampling Plan Design and Documentation ............................ 454
4-602.9 Sampling Guidelines............................................................... 460
4-603 Correlation and Regression Analysis ....................................................... 462
4-604 Improvement Curve Analysis .................................................................. 464
4-700 Section 7 --- Responsibilities for Detection and Reporting of Suspected
Irregularities
4-701 Introduction.............................................................................................. 468
4-702 Suspected Fraud and Unlawful Activity --- General................................ 468
4-702.1 General.................................................................................... 468
4-702.2 Auditor Responsibilities for Detecting and Reporting Fraud.. 469
4-702.3 Fraud Indicators and Audit Procedures for Uncovering
Fraud ............................................................................. 470
4-702.4 Procedures for Referring Suspicions....................................... 471
4-702.5 Audit Activi