Auditing Guidance and Policies
DoD IG provides valuable resources and guidance for audits. Please utilize the items below to assist your Audits or to learn more about the processes and policies.
Audit Guides and Manuals
- Handbook on Fraud Indicators for Contract Auditors, March 31, 1993 (270KB PDF) | MS Word format (221KB) (AUDIT) [PDF AND WORD]
- Single Audit Program
- "DoD Audit Manual," DoD Manual 7600.07-M, February 13, 2009 (266KB PDF) [PDF EXTERNAL]
- Program Management Elements Audit Guide
- Training Aid for DoD Auditors in Planning, Executing and Reporting for Acquisition Audits, August 2005 [PDF]
- Government Auditing Standards - The GAO Yellow Book
Useful Information:
- Attestation Engagement Characteristics and related standards
- Attestation Report Contents and related Standards
- Types of Audit Services and related Standards
- GAO Auditor Independence Standard Fact Sheet
- AICPA-GAO Independence Rules Comparison: Nonaudit Services
Policy References
- 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
- 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"