MRD 08-PAS-028(R) - Audit Guidance on In-Process Integrated Product Teams (IPTs) Assignments and Other

DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO PAS 730.3.B.2.4 September 12, 2008 08-PAS-028(R) MEMORANDUM FOR REGIONAL DIRECTORS, DCAA DIRECTOR, FIELD DETACHMENT, DCAA HEADS OF PRINCIPAL STAFF ELEMENTS SUBJECT: Audit Guidance on In-Process Integrated Product Teams (IPTs) Assignments and Other Teaming Arrangements Involving the Contractor Summary Audit reports related to cases where DCAA auditors participated in Integrated Product Teams (IPTs) or similar teaming arrangements involving the contractor that were in process on August 5, 2008 should be qualified for the impact of DCAA’s participation on auditor independence. MRD 08-PAS-024(R), Audit Guidance Discontinuing DCAA Participation in Integrated Product Teams (IPTs), was issued on August 5, 2008, discontinuing DCAA’s participation in IPTs and other teaming arrangements. In cases where the regional/FAO assessment of the IPT assignment indicated that no IPT type effort was performed as of August 5, 2008, the assignment should be cancelled. Documentation related to the report qualification must be prepared for those in-process IPT assignments (activity code 22000) and any other IPT type assignments (other activity codes). The documentation should include a description of the nature and extent of the auditor’s participation in the IPT or teaming arrangement, including any feedback provided to the ...