External Peer Review on the Defense Contract Audit Agency System Review Report

Abstract

We reviewed the system of quality control for Defense Contract Audit Agency (DCAA) in effect for the year ended June 30, 2016. A system of quality control encompasses DCAA's organizational structure and policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards (GAS). In our opinion, except for the evidence, reporting, documentation, supervision, and professional judgment deficiencies described after the Overall Management Comments and Our Response section, the system of quality control for DCAA in effect for the year ended June 30, 2016, has been suitably designed and complied with to provide DCAA with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. DCAA has received a rating of pass with deficiencies.