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GAO: DoD audit oversight rife with problems

机译：GAO：DoD审计监督存在很多问题

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The Pentagon's Defense Contract Audit Agency—the federal watchdog responsible for providing critical accounting and auditing oversight of military contractors — is riddled with audit quality problems that include serious breaches of auditor independence, congressional investigators charged. In a report to the Senate Homeland Security Committee, investigators from the Government Accountability Office cited a series of disturbing and widespread problems with audit quality at the agency, and issued a laundry list of recommendations to correct them. As part of its probe, the GAO reviewed 69 separate audit assignments designed to support contract awards and administrative decisions affecting billions of dollars in Pentagon expenditures. The problems uncovered included waste of time and resources. As an example, the GAO noted that DCAA auditors spent 530 hours to support an audit of the cash-management system at a research and development grantee, only to discover that the billing system was non-existent. During a separate audit of a supplier of combat systems, investigators charged that, "Auditors deleted key audit steps related to the contractor policies and internal controls over progress payments without explanation." One DCAA auditor admitted that he did not perform detailed tests because, "The contractor would not appreciate it."
机译：五角大楼的国防合同审计署-负责对军事承包商进行重要会计和审计监督的联邦监督机构-充斥着审计质量问题，其中包括严重违反审计员独立性的行为，受到国会调查人员的指控。在给参议院国土安全委员会的报告中，政府问责办公室的调查人员列举了该机构在审核质量方面一系列令人不安且普遍存在的问题，并发布了一系列纠正建议。作为调查的一部分，GAO审查了69个单独的审计任务，这些任务旨在支持影响五角大楼数十亿美元支出的合同授予和行政决策。发现的问题包括浪费时间和资源。例如，GAO指出，DCAA审核员花费了530个小时来支持研发受让人对现金管理系统的审核，却发现计费系统不存在。在对战斗系统供应商的另一次审核中，调查人员指控说：“审核员删除了与承包商政策和进度付款的内部控制有关的关键审核步骤，没有任何解释。”一名DCAA审核员承认他没有进行详细的测试，因为“承包商不希望这样做”。

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