1、Department of Defense MANUAL NUMBER 7600.07 August 3,2015 IG DoD SUBJECT:DoD Audit Manual References:See Enclosure 1 1.PURPOSE.This manual:a.Reissues DoD 7600.07-M(Reference(a)in accordance with the authority in DoD Directive(DoDD)5106.01 and DoD Instruction(DoDI)7600.02(References(b)and(c).b.Implem
2、ents policy,assigns responsibilities,and provides procedures for DoD audit organizations compliance with:(1)The Government Auditing Standards,(also known and referred to in this instruction as the Generally Accepted Government Auditing Standards(GAGAS)(Reference(d).(2)Title 2,Code of Federal Regulat
3、ions,Part 200 Uniform Administrative Requirements,Cost Principles,and Audit Requirements for Federal Awards,Subpart F Audit Requirements(Reference(e).(3)Council of the Inspectors General on Integrity and Efficiency(CIGIE)Standards(Reference(f).(4)DoD auditing guidance including Reference(c),DoDI 760
4、0.10(Reference(g),and DoDI 7600.06(Reference(h).c.Supplements References(d)through(h)and promotes the understanding and value of those standards and guidance in performing services for DoD management.2.APPLICABILITY.This manual applies to OSD,the Military Departments,the Office of the Chairman of th
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