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Potential Impacts to the Industry from the GAO Study Regarding DCAA Access to Internal Audit Reports
February 2012
At a glance
In its December 8, 2011 report to the US Senate Committee on Armed Services, the US Government Accountability Office (GAO) reported findings and recommendations resulting from its audit of the use of internal audit reports and work papers by the Defense Contract Audit Agency (DCAA).
In its December 8, 2011 report to the US Senate Committee on Armed Services, the US Government Accountability Office (GAO) reported findings and recommendations resulting from its audit of the use of internal audit reports and work papers by the Defense Contract Audit Agency (DCAA). The GAO’s recommendations may have an impact on DCAA’s tactical approach to requesting access to contractor records. Contractors should understand the latest developments relating to the government’s interest in internal audit activities and evaluate their policies and procedures for managing the government’s access to internal audit documentation.