New DCAA audit program for accounting system audits under DFARS 252.242-7006
This new audit program appears a mix of prior accounting system subsystem audit programs (e.g., billing, labor, direct and indirect costs, etc.), the SF 1408 and the 18 specific DFARS criteria. The compensation system (one of the six subsystems) is not fully addressed in this new audit program Also of note, the DCAA will use the 18 DFARS criteria as their audit baseline notwithstanding the absence in contracts of the applicable.
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