Auditing Guidance and Policies
DoD OIG provides valuable resources and guidance for audits. Please utilize the items below to assist your a+udits or to learn more about the processes and policies.
Audit Guides and Manuals
- 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 7600.02, "Audit Policies," October 16, 2014
- DoD Instruction 7600.06, "Audit of Nonappropriated Fund Instrumentalities and Related Activities", November 5, 2012
- DoD Directive 7600.10, "Audits of States, Local Governments, and Non-Profit Organizations," January 3, 2014
- DoD Directive 7640.02, "Policy for Followup on Contract Audit Reports," August 22, 2008
- IGDPH 7600.2, "What Makes a DoD Audit Organization World Class," January 29, 2013
- IGDPH 7600.4, "Best Practices for Audit Committees," January 29,2013
- OIG, DoD Handbook on Fraud Indicators for Contract Auditors
- OIG, DoD "Contracting for Audit Services"