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Life Cycle Logistics

Focus on Auditing and Audit Readiness/Remediation

With the reestablishment of Auditing as the seventh defense acquisition workforce functional area following the February 2022 launch of the Modernized DAWIA Certification (Getting “Back to Basics”)…

Focus on Auditing and Audit Readiness/Remediation

Focus on Auditing and Audit Readiness/Remediation
Bill Kobren

With the reestablishment of Auditing as the seventh defense acquisition workforce functional area following the February 2022 launch of the Modernized DAWIA Certification (Getting “Back to Basics”) initiative, for those who might be interested, encourage readers to take a look at a post on the Government Accountability Office (GAO) website entitled “Got an Auditing Question? We Wrote the Book on Auditing!”. A handy resource cited in the post is the Government Auditing Standards, commonly referred to as either generally accepted government auditing standards (GAGAS) or simply the “Yellow Book”.

On a related note, for Defense Contract Audit Agency (DCAA) auditors responsible for “providing audit and financial advisory services to DoD and other federal entities responsible for acquisition and contract administration”, training information is available from the DCAA Auditor Training website, the DAU Auditing Functional Area Gateway, or the DAU iCatalog.

Finally, in view of the fact that financial responsibility, accountability, appropriate oversight, and good stewardship are the responsibility of all government employees, as a public service, permit me to encourage DoD life cycle logistics functional area members to keep in mind the importance of both property management/accountability, and Financial Improvement and Audit Readiness/ Remediation (FIAR).