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  • BY ORDER OF THE COMMANDER

    AIR FORCE AUDIT AGENCY

    AIR FORCE AUDIT AGENCY INSTRUCTION

    65-103

    16 SEPTEMBER 2011

    Financial Management

    AUDIT MANAGEMENT

    AND ADMINISTRATION

    COMPLIANCE WITH THIS PUBLICATION IS MANDATORY

    ACCESSIBILITY: This publication is available on the e-Publishing website at www.e-

    Publishing.af.mil.

    RELEASABILITY: There are no releasability restrictions on this publication.

    OPR: HQ AFAA/DOV

    Supersedes: AFAAI 65-103, 6 April 2006

    Certified by: HQ AFAA/DOV

    (Michael V. Barbino.)

    Pages: 119

    This instruction, which implements Air Force Audit Agency (AFAA) Policy Directive 65-1,

    Internal Auditing, contains selected audit procedures and responsibilities for accomplishing

    installation-level and centrally directed audits (CDAs) within the Air Force. This instruction also

    establishes policies for management and administration of AFAA offices. This instruction

    incorporates government auditing standards required by the Comptroller General and is

    mandatory for all AFAA elements when performing their specified duties and responsibilities.

    Requests for waivers to this instruction must be submitted to HQ AFAA/DOV in writing. This

    instruction is not intended to provide specific guidance for every situation or condition auditors

    may encounter in conducting an audit. Accordingly, auditors must consult appropriate levels of

    AFAA management for guidance as necessary. This instruction does not apply to employees

    assigned to Air Force Reserve Units, the Air National Guard (ANG), or the Civil Air Patrol.

    This publication requires the collection and/or maintenance of information protected by the

    Privacy Act of 1974. The authorities to collect and/or maintain the records prescribed in this

    publication are Department of Defense Instruction (DoDI) 7600.02, Audit Policies, and

    Air Force Instruction (AFI) 65-301, Audit Reporting Procedures.

    All AFAA elements are encouraged to submit suggested changes to this instruction, through

    appropriate channels, to HQ AFAA/DOV using AF Form 847, Recommendation for Change of

    Publication. HQ AFAA/DO may approve or issue instructions to implement or supplement the

    procedures contained herein. In addition, directorates may issue operating instructions (OIs) to

    implement or supplement the procedures in this publication. Directorates should provide

    HQ AFAA/DOV and HQ AFAA/DORI a copy of all new or revised OIs.

    http://www.e-publishing.af.mil./http://www.e-publishing.af.mil./

  • 2 AFAAI 65-103 16 SEPTEMBER 2011

    All records created as a result of processes prescribed in this publication must be maintained in

    accordance with Air Force Manual (AFMAN) 33-363, Management of Records, and disposed of

    in accordance with the Air Force Records Disposition Schedule (RDS) located at

    https://www.my.af.mil/afrims/afrims/afrims/rims.cfm. The use of the name or mark of any

    specific manufacturer or commercial product, commodity, or service in this publication does not

    imply endorsement by the Air Force.

    SUMMARY OF CHANGES

    This document is substantially revised and must be completely reviewed. Major changes

    include: updates to reflect changes in guidance and requirements contained in the 2007

    Government Auditing Standards; updates and changes related to implementation of CCH

    TeamMate (hereafter referred to as TeamMate) electronic working papers; changes necessitated

    by the transition from the Defense Automated Management Information System (DAMIS) to the

    AFAA Management Information System (AFAA MIS); clarification of requirements and

    procedures based on 2008 Peer Review results; and consolidation of processes and procedures

    common to both installation and centrally directed audits.

    Chapter 1OFFICE ADMINISTRATION AND PERSONNEL MANAGEMENT 7

    1.1. Overview. ............................................................................................................... 7

    1.2. Responsibilities. ..................................................................................................... 7

    1.3. Host Base Support. ................................................................................................ 7

    1.4. Office Administration. ........................................................................................... 7

    1.5. Personnel Management. ......................................................................................... 7

    Chapter 2CUSTOMER RELATIONSHIPS 10

    2.1. Overview. ............................................................................................................... 10

    2.2. Constructive Relationships. ................................................................................... 10

    2.3. AFAA Representative Responsibilities. ................................................................ 10

    2.4. Centrally Directed Audit Division Responsibilities. .............................................. 10

    2.5. Area Audit Office Responsibilities. ....................................................................... 11

    2.6. Customer Survey Process. ..................................................................................... 11

    Chapter 3RELATIONS WITH EXTERNAL ORGANIZATIONS 12

    3.1. Overview. ............................................................................................................... 12

    3.2. Audits Involving Non-Air Force Activities. .......................................................... 12

    3.3. Air Force Office of Special Investigations. ........................................................... 12

    3.4. Air Force and MAJCOM Inspectors General. ....................................................... 14

    3.5. Auditing in a Joint Basing Environment. ............................................................... 14

    https://www.my.af.mil/afrims/afrims/afrims/rims.cfm

  • AFAAI 65-103 16 SEPTEMBER 2011 3

    3.6. Army Audit Agency and Naval Audit Service. ..................................................... 16

    3.7. Defense Contract Audit Agency. ........................................................................... 17

    3.8. Department of Defense Inspector General. ............................................................ 17

    3.9. Congress and the Government Accountability Office. .......................................... 18

    3.10. Disposition Services Activities. ............................................................................. 20

    3.11. Other Organizations. .............................................................................................. 20

    Chapter 4CENTRALLY DIRECTED AUDIT RELATIONSHIPS AND RESPONSIBILITIES 22

    4.1. Overview. ............................................................................................................... 22

    4.2. Centrally Directed Audit Responsibilities for Area Audit Offices. ....................... 22

    Chapter 5ADMINISTRATIVE CONTROL OF WORKING PAPERS AND REPORTS 25

    5.1. Overview. ............................................................................................................... 25

    5.2. Classified Information. .......................................................................................... 25

    5.3. For Official Use Only Information. .................................................................... 27

    5.4. Air Force Privacy Program. ................................................................................... 30

    5.5. Fraud-Related Working Papers. ............................................................................. 32

    5.6. File Maintenance. ................................................................................................... 32

    5.7. Rehabilitation Act of 1973. .................................................................................... 33

    Chapter 6WORKING PAPERS 35

    6.1. Overview. ............................................................................................................... 35

    6.2. Responsibilities. ..................................................................................................... 35

    6.3. Supervisory Review. .............................................................................................. 35

    6.4. Working Paper Guidelines. .................................................................................... 36

    6.5. Procedure Requirements. ....................................................................................... 36

    6.6. Finding (Exception) Requirements. ....................................................................... 38

    6.7. Changes During Application. ................................................................................. 39

    Chapter 7INTERNAL CONTROLS 40

    7.1. Overview. ............................................................................................................... 40

    7.2. Responsibilities. ..................................................................................................... 40

    7.3. Internal Control Assessments. ............................................................................... 40

    7.4. Types of Audits. ..................................................................................................... 41

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