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  • Question

    What is the DoD definition of the following terms: Original document Source document Original soruce document


    Answer

    The best place to find this definition is in the DCAA Audit Manual.  You can find the manual at: http://www.dcaa.mil/cam.htm.  Specifically, begin in Chapter 3 Audit Planning and refer to paragraph 3-104.14f titled Documents as Evidence.  There is much more detailed information about source documents in Chapter 4 at paragraph 4-403g(4) Detailed Working Papers and their contents – Source of Information. 

    “Source of Information – identify the source of data or information shown on each working paper. The statement should include the name, title, and department of the individual who provided the information…Also, if the data was obtained from the contractor’s systems, indicate how the information was obtained so as to facilitate another auditor obtaining the same type of information at a later date. “


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