Audit Review Process

Have you ever wondered why it takes such a long time for DCAA (Defense Contract Audit Agency) to issue an audit report? If you've had recent experience with DCAA, you probably have wondered. There are multiple factors but one of the biggest factors is the inscrutable review process.

Before an audit begins, the auditor must hold a planning meeting with his/her supervisor, office manager, and regional audit manager to discuss the risk of fraud and noncompliances with applicable laws and regulations that could have a material effect on whatever system is being audited. They discuss prior audit experience, the contractor's environment, and more.

Throughout the audit, the auditor is conferring with his/her supervisor. After the audit, the fun begins. There is an entire infrastructure in DoD dedicated to ensuring the audit is perfect. The audit working papers and the audit report is subjected to the most of the following (and all of the following for some audits):

• First level supervisory review
• Branch manager (or resident auditor) review
• Technical specialist review
• Regional audit manager review
• Peer review
• Independent reference review
• Quality review
• CICGIE (Council of the Inspector General on Integrity and Efficiency)

Sometimes, you just have to pity the poor auditor.