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• Inspector General Act of 1978, as Amended
  
  
• Government Auditing Standards - The GAO Yellow Book
  

APO Policy and Guidance

• DoD Instruction 7600.2, "Audit Policies," April 27, 2007
  
  
• DoD Instruction 7600.6, "Audit of Nonappropriated Fund Instrumentalities and Related Activities", January 16, 2004
  
  
• DoD Directive 7600.10, "Audits of States, Local Governments, and Non-Profit Organizations," March 17, 2004
  
  
• DoD Directive 7640.2, "Policy for Followup on Contract Audit Reports," March 17, 2004
  
• DoD Internal Audit Manual
  
  
• Policy Statement: Audit Organizations Access to Other Component Entities and Reports with Recommendations to Other Component Entities, November 1, 2005.
  
  
• IGDPH 7600.2, "What Makes a DoD Audit Organization World Class," April 25, 2007
  
  
• IGDPH 7600.4, "Best Practices for Audit Committees," December 20,2007
  
  
• OIG, DoD Handbook on Fraud Indicators for Contract Auditors
  
  
• OIG, DoD "Contracting for Audit Services"