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GAGAS

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AcronymDefinition
GAGASGenerally Accepted Government Auditing Standards (GAO)


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Recommendation: The Secretary of Defense should direct the Under Secretary of Defense (Comptroller/CFO) to require the Director of the DCAA in consultation with DOD stakeholders, to review DCAA's current portfolio of audit and nonaudit services to determine if any should be transferred or reassigned to another DOD agency or terminated in order for DCAA to comply with GAGAS integrity, objectivity, and independence requirements.
46 For auditors, who are involved in any amount of planning, directing or reporting on GAGAS assignments, and those who are not involved in those activities, but charge 20 percent or more of their time annually to GAGAS assignments, also should obtain at least an additional 56 hours of CPE (for 80 total hours of CPE in every two-year period) that enhances the auditor's proficiency to perform audits or attestation engagements.
the Government Accountability Office issued a CPE document titled, Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (GAO-05-568G).
 
 
 
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