Standard Audit Programs/Supplemental Materials Standard Audit Programs/Supplemental Materials

Directory of Audit Programs (AP)
and Other Audit Guidance (OAG) Documents

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The Standard Audit Programs listed are in Adobe's PDF format. Adobe provides their Acrobat Reader software free of charge for viewing PDF files.

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Activity
Code		 Doc
Type		 Version No.
and Date		 Program Description Adobe Acrobat Files
10100 AP 4.7
Sep 2012		 Audit Program for Incurred Costs - Concurrent Auditing Major & Non-Major .pdf
10100 OAG 2.4
Jan 2006		 Concurrent Audit of Incurred Costs - Audit Areas Matrixed to the MAARs .pdf
10100 AP 3.3
Jul 2012		 Audit Program for Nonmajor Desk Review .pdf
10100 AP 1.3
Aug 2012		 Audit Program for Incurred Costs - Post Year End Audit .pdf
10100 OAG 1.2
Apr 2012		 Risk Assessment Checklist for Contractor Years with less than $15M ADV .pdf
10100 AP 1.1
Jun 2012		 Audit Program for Incurred Costs - Corporate Shell .pdf
10110 AP 4.1
Jun 2012		 A-133 Audit .pdf
10160 AP 5.5
Jun 2012 		Audit Program for Consultant and Professional Service Costs .pdf
10160 AP 2.2
Oct 2006		 Incurred Costs (Individual Packages) – Other .pdf
10180 AP 1.1
Oct 2006		 Iraq Direct Cost Testing .pdf
10310 AP 3.7
Jun 2012		 Audit Program for Non-Major Contractors Labor Floorchecks .pdf
10320 AP 1.7
Jun 2012		 Audit Program for MAAR 13 - Purchase Existence and Consumption .pdf
10501 AP 3.2
Jun 2012		 Operations Audit - Management Systems .pdf
10502 AP 3.2
Jun 2012		 Operations Audit - Labor Elements .pdf
10503 AP 3.2
Jun 2012		 Operations Audit - Materials and Other Cost .pdf
11010 AP 1.5
Sep 2012		 Audit Program for Billing Audit .pdf
11010 OAG 4.2
Aug 2006		 Internal Control Matrix - Billing System Controls .pdf
11015 AP 7.3
Jun 2012		 Audit Program for Annual Testing of Contractor Eligibility for Direct Bill Program .pdf
11020 AP 5.8
Sep 2012		 Audit Program for Budget and Planning System and Related Internal Controls .pdf
11020 OAG 3.3
Sep 2007		 Internal Control Matrix for Audit of Budget and Planning System Controls .pdf
11060 AP 1.1
Jun 2012		 Audit Program for Control Environment .pdf
11060 OAG 5.0
Jul 2009		 Internal Control Matrix for Control Environment and Overall Accounting Controls .pdf
11070 AP 1.0
Apr 2012		 Audit Program for Accounting System .pdf
11090 AP 1.1
Jun 2012		 Audit Program for Deficiency Report .pdf
11510 OAG 4.2
Sep 2007		 Internal Control Matrix for IT System General Internal Controls .pdf
11510 AP 5.9
Jun 2012		 Audit Program for EDP General Controls .pdf
12030 AP 7.7
Sep 2012		 Audit Program for Purchasing Controls .pdf
12030 OAG 4.2
Oct 2006		 Internal Control Matrix for CPSR/Purchasing System Audit .pdf
12500 OAG 4.2
Jun 2011		 Internal Control Matrix for Material Management and Accounting System (MMAS) .pdf
12500 AP 9.6
Sep 2012		 Audit Program for Material Management and Accounting Systems (MMAS) Controls .pdf
13020 AP 7.7
Sep 2012		 Audit Program for Compensation Controls .pdf
13020 OAG 4.2
Sep 2007		 Internal Control Matrix for Compensation System Audit .pdf
13500 AP 4.8
Nov 2012		 Audit Program for Major Contractors Labor Floorchecks/Interviews .pdf
15400 AP 3.4
Sep 2012		 Evaluation of Final Vouchers .pdf
15600 AP 3.3
Jun 2012		 Audit Program for Review of the Quarterly Limitation On Payments (QLOP) Statement .pdf
17100 AP 4.10
Jun 2012		 Audit Program for Termination, Cost Contracts .pdf
17100 AP 4.11
Nov 2012		 Audit Program for Termination, Fixed Inventory Basis .pdf
17100 AP 4.12
Nov 2012		 Audit Program for Termination, Total Cost Basis .pdf
17200 AP 6.8
Nov 2012		 Audit Program for Claim Audit, Delay - Disruption .pdf
17200 AP 4.7
Nov 2012		 Audit Program for Claim Audit, Other .pdf
17330 AP 1.4
Jun 2012		 Audit Program for Reconciliation of Contracts .pdf
17500 AP 7.8
Nov 2012		 Audit Program for Progress Payments Based On Cost Incurred .pdf
17500 AP 5.3
Aug 2012		 Audit Program for Progress Payments Based on Percentage or Stage of Completion .pdf
17600 AP 7.1
Jun 2012		 DFAS Financial Capability Audit .pdf
17600 AP 9.1
Jun 2012		 Audit Program for Financial Capability Audits .pdf
17740 AP 6.5
Sep 2012		 Preaward Survey of Prospective Contractor Accounting System .pdf
17741 AP 1.2
Jun 2012		 Post Award Accounting System Audit at Contractors with DoD Commercial Time-and-Materials (T&M) or Labor-Hour (LH) Contracts .pdf
17741 AP 2.5
Jun 2012		 Post Contract Award Accounting System Audit at Nonmajor Contractors .pdf
17750 AP 1.4
Jan 2013		 EVMS, System Validation or Surveillance .pdf
17850 AP 4.4
Jun 2012		 CPRs, C/SSRs, and CFSRs .pdf
17860 AP 2.2
Jun 2012		 Other Program Management System Effort .pdf
17870 AP 3.6
Jun 2012		 CCDR .pdf
17900 AP 2.1
Nov 2006		 Agreed Upon Procedures, Other than Price Proposals .pdf
17900 AP 2.3
Jun 2012		 Other .pdf
17900 AP 4.6
Nov 2012		 Defense Security Cooperation Agency (DSCA) .pdf
17910 AP 1.2
Jun 2012		 Contract Audit Closing Statements for DoD Commercial Time-and-Materials (T&M)/Labor-Hour (LH) Contracts .pdf
17920 AP 1.0
Sep 2011		 Contractor Disclosures .pdf
19100 AP 2.10
Aug 2012		 Audit Program for Adequacy of Initial Disclosure Statement .pdf
19100 AP 3.9
Aug 2012		 Audit Program for Compliance of Initial Disclosure Statement .pdf
19100 AP 3.12
Aug 2012		 Audit Program for Revised Disclosure Statement Adequacy and Compliance .pdf
19200 AP 2.3
Apr 2010		 Audit Program for Reporting Noncompliance with Disclosed or Established Practices, CAS or FAR .pdf
19403 AP 6.11
Jun 2012		 Audit Program for Cost Accounting Standard No. 403, Allocation of Home Office Expenses to Segments .pdf
19404 AP 5.9
Jun 2012		 Audit Program for Cost Accounting Standard No. 404, Capitalization of Tangible Assets .pdf
19407 AP 5.7
Jun 2012		 Audit Program for Cost Accounting Standard No. 407, Use of Standard Costs For Direct Material and Direct Labor .pdf
19408 AP 5.9
Jun 2012		 Audit Program for Cost Accounting Standard 408 .pdf
19409 AP 5.10
Jun 2012		 Audit Program for Cost Accounting Standard 409 .pdf
19410 AP 6.9
Aug 2012		 Audit Program for Cost Accounting Standard No. 410, Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives .pdf
19410 AP 1.2
Jun 2012		 Audit Program for Cost Accounting Standard No. 410, Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives for Offsite Locations .pdf
19411 AP 5.8
Jun 2012		 Audit Program for Cost Accounting Standard No. 411, Accounting for Acquisition Costs of Material .pdf
19412 AP 3.4
Jun 2012		 Audit Program for Incurred Pension Cost and CAS 412 and 413 Compliance .pdf
19413 AP 2.8
Jun 2012		 Joint Review Program for Segment Closing Adjustments .pdf
19414 AP 5.8
Jun 2012		 Audit Program for Cost Accounting Standard No. 414, Cost of Money as an Element of the Cost of Facilities Capital .pdf
19415 AP 6.3
Jun 2012		 Audit Program for Cost Accounting Standard No. 415, Accounting for the Cost of Deferred Compensation .pdf
19416 AP 3.1
Jun 2012		 Audit Program for Incurred Insurance Costs and CAS 416 and FAR Compliance .pdf
19416 OAG N/A
N/A		 JNTCIPRINS – Insurance Summary Schedule .pdf
19417 AP 5.9
Jun 2012		 Audit Program for Cost Accounting Standard No. 417, Cost of Money as an Element of the Cost of Capital Assets Under Construction .pdf
19418 AP 5.8
Jun 2012		 Audit Program for Cost Accounting Standard No. 418, Allocation of Direct and Indirect Costs .pdf
19420 AP 5.9
Jun 2012		 Audit Program for Cost Accounting Standard No. 420, Accounting for Independent Research and Development Costs and Bid and Proposal Costs .pdf
19500 AP 4.10
Sep 2012		 Audit Program for CAS Impact Proposal Evaluations .pdf
21000 AP 1.11
Sep 2012		 Audit Program for Price Proposal .pdf
23000 AP 5.1
Sep 2012		 Audit Program for Audit of Forward Pricing Rate Proposals .pdf
24010 AP 8.5
Jun 2012		 Audit Program for Estimating System Controls .pdf
24010 OAG 3.2
Jun 2006		 Internal Control Matrix - Audit Program for Estimating System Controls .pdf
27000 AP 1.11
Sep 2012		 Audit Program for Cost Element Review .pdf
27010 AP 1.11
Sep 2012		 Audit Program for Evaluation of Cost Realism in Price Proposals .pdf
28000 AP 5.1
Aug 2012		 Audit Program for Application of Agreed Upon Procedures .pdf
28500 AP 2.4
Jun 2012		 Program for Application of Agreed-Upon Procedures - Single Process Initiative (SPI) Cost-Benefit Analysis .pdf
42000 AP 7.2
Aug 2012		 Audit Program for Post Award Audits .pdf
Various OAG 1.0
Jul 2011		 Independent Reference Review Checklist and Certification .pdf

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Last modified: January 16, 2013
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