Contract Audits: Role in Helping Ensure Effective Oversight and Reducing Improper Payments

Please use this identifier to cite or link to this item: https://dair.nps.edu/handle/123456789/3930

Title:	Contract Audits: Role in Helping Ensure Effective Oversight and Reducing Improper Payments
Other Titles:	Testimony before the Subcommittee on Contracting Oversight, Committee on Homeland Security and Governmental Affairs, U.S. Senate
Authors:	Jeanette M. Franzel
Keywords:	Simplify Acquisition Audit Oversight Congress T&M Time and Material Contract Internal Control Contract Types Contract Control Incurred Cost Audit
Issue Date:	1-Feb-2011
Publisher:	United States Government Accountability Office
Citation:	Unlimited Distribution
Series/Report no.:	Simplify Acquisition - Audit and Oversight SEC809-SMP-11-0065
Abstract:	Today, I will describe the (1) contracting cycle and the general nature of internal controls that should be in place, (2) Defense Contract Audit Agency (DCAA) and its role in performing contract audits, and (3) risks associated with ineffective contract controls and auditing. I will conclude by outlining some potential actions that could improve the effectiveness of DCAA and its role in performing contract audits for the Department of Defense (DOD) and other federal agencies.
URI:	https://dair.nps.edu/handle/123456789/3930
Appears in Collections:	Section 809 Panel: Reports, Recommendations & Resource Library

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