Directory of Audit Programs (AP)
and Other Audit Guidance (OAG) Documents

The Standard Audit Programs listed are in Adobe's PDF format. Adobe provides their Acrobat Reader software free of charge for viewing PDF files.

Activity Code	Doc Type	Version No. and Date	Program Description
10100	AP	4.5 Jan 2010	Audit Program for Incurred Costs - Concurrent Auditing Major & Non-Major	.pdf
10100	OAG	2.4 Jan 2006	Concurrent Audit of Incurred Costs - Audit Areas Matrixed to the MAARs	.pdf
10100	AP	3.1 Aug 2010	Audit Program for Nonmajor Desk Review	.pdf
10100	AP	9.3 Jan 2012	Audit Program for Incurred Costs - Nonmajor Post Year End Audit	.pdf
10100	AP	8.11 Oct 2011	Audit Program for Incurred Costs - Major Post Year End Audit	.pdf
10100	OAG	1.1 Oct 2003	Risk Assessment Checklist (ADVU15)	.pdf
10100	AP	1.0 Jan 2007	Audit Program for Incurred Costs - Corporate Shell	.pdf
10110	AP	4.0 Sep 2011	A-133 Audit	.pdf
10160	AP	5.4 Oct 2009	Audit Program for Consultant and Professional Service Costs	.pdf
10160	AP	2.2 Oct 2006	Incurred Costs (Individual Packages) – Other	.pdf
10180	AP	1.1 Oct 2006	Iraq Direct Cost Testing	.pdf
10310	AP	3.5 Feb 2010	Audit Program for Non-Major Contractors Labor Floorchecks	.pdf
10320	AP	1.5 Nov 2011	Audit Program for MAAR 13 - Purchase Existence and Consumption	.pdf
10501	AP	3.1 Nov 2009	Operations Audit - Management Systems	.pdf
10502	AP	3.1 Nov 2009	Operations Audit - Labor Elements	.pdf
10503	AP	3.1 Nov 2009	Operations Audit - Materials and Other Cost	.pdf
11010	AP	1.1 Oct 2011	Audit Program for Billing Audit	.pdf
11010	OAG	4.2 Aug 2006	Internal Control Matrix - Billing System Controls	.pdf
11015	AP	7.1 Jan 2011	Audit Program for Annual Testing of Contractor Eligibility for Direct Bill Program	.pdf
11020	AP	5.6 Nov 2009	Audit Program for Budget and Planning System and Related Internal Controls	.pdf
11020	OAG	3.3 Sep 2007	Internal Control Matrix for Audit of Budget and Planning System Controls	.pdf
11070	AP	7.1 Nov 2009	Audit Program for Control Environment and Overall Accounting Controls	.pdf
11070	OAG	5.0 Jul 2009	Internal Control Matrix for Control Environment and Overall Accounting Controls	.pdf
11510	OAG	4.2 Sep 2007	Internal Control Matrix for IT System General Internal Controls	.pdf
11510	AP	5.8 Mar 2011	Audit Program for EDP General Controls	.pdf
12030	AP	7.5 Nov 2009	Audit Program for Purchasing Controls	.pdf
12030	OAG	4.2 Oct 2006	Internal Control Matrix for CPSR/Purchasing System Audit	.pdf
12500	OAG	4.2 Jun 2011	Internal Control Matrix for Material Management and Accounting System (MMAS)	.pdf
12500	AP	9.4 Nov 2009	Audit Program for Material Management and Accounting Systems (MMAS) Controls	.pdf
13010	AP	9.5 Jun 2011	Audit Program for Accounting and Control of Labor Cost	.pdf
13010	OAG	4.2 Jun 2006	Internal Control Matrix for Accounting and Control of Labor Cost	.pdf
13020	AP	7.5 Aug 2010	Audit Program for Compensation Controls	.pdf
13020	OAG	4.2 Sep 2007	Internal Control Matrix for Compensation System Audit	.pdf
13500	AP	4.4 Nov 2009	Audit Program for Major Contractors Labor Floorchecks/Interviews	.pdf
14980	OAG	4.1 Jun 2006	Internal Control Matrix -- Audit Program for Indirect and Other Direct Cost Controls	.pdf
14980	AP	6.7 Nov 2009	Audit Program for Indirect and Other Direct Cost Controls	.pdf
15400	AP	3.2 Apr 2010	Evaluation of Final Vouchers	.pdf
15600	AP	3.2 May 2007	Audit Program for Review of the Quarterly Limitation On Payments (QLOP) Statement	.pdf
17100	AP	4.8 Jan 2012	Audit Program for Termination, Cost Contracts	.pdf
17100	AP	4.8 Jan 2012	Audit Program for Termination, Fixed Inventory Basis	.pdf
17100	AP	4.9 Jan 2012	Audit Program for Termination, Total Cost Basis	.pdf
17200	AP	6.5 Mar 2011	Audit Program for Claim Audit, Delay - Disruption	.pdf
17200	AP	4.5 Mar 2011	Audit Program for Claim Audit, Other	.pdf
17310	AP	2.6 Novr 2010	Audit of Contract Overpayments	.pdf
17330	AP	1.3 Nov 2009	Audit Program for Reconciliation of Contracts	.pdf
17390	AP	2.4 May 2008	Contractor Compliance with Billing Instructions	.pdf
17500	AP	7.3 Jan 2012	Audit Program for Progress Payments Based On Cost Incurred	.pdf
17500	AP	5.1 Jan 2012	Audit Program for Progress Payments Based on Percentage or Stage of Completion	.pdf
17600	AP	7.0 May 2011	DFAS Financial Capability Audit	.pdf
17600	AP	9.0 May 2011	Audit Program for Financial Capability Audits	.pdf
17740	AP	6.0 May 2011	Preaward Survey of Prospective Contractor Accounting System	.pdf
17741	AP	1.1 Mar 2011	Post Award Accounting System Audit at Contractors with DoD Commercial Time-and-Materials (T&M) or Labor-Hour (LH) Contracts	.pdf
17741	AP	2.3 Jan 2012	Post Contract Award Accounting System Audit at Nonmajor Contractors	.pdf
17750	AP	1.3 Jan 2012	EVMS, System Compliance or Surveillance	.pdf
17850	AP	4.2 Feb 2010	CPRs, C/SSRs, and CFSRs	.pdf
17860	AP	2.1 Nov 2006	Other Program Management System Effort	.pdf
17870	AP	3.3 Nov 2009	CCDR	.pdf
17900	AP	2.1 Nov 2006	Agreed Upon Procedures, Other than Price Proposals	.pdf
17900	AP	2.1 Nov 2006	Other	.pdf
17900	AP	4.2 Aug 2010	Defense Security Cooperation Agency (DSCA)	.pdf
17910	AP	1.1 Nov 2009	Contract Audit Closing Statements for DoD Commercial Time-and-Materials (T&M)/Labor-Hour (LH) Contracts	.pdf
17920	AP	1.0 Sep 2011	Contractor Disclosures	.pdf
19100	AP	2.8 Dec 2011	Audit Program for Adequacy of Initial Disclosure Statement	.pdf
19100	AP	3.7 Dec 2011	Audit Program for Compliance of Initial Disclosure Statement	.pdf
19100	AP	3.10 Jan 2012	Audit Program for Revised Disclosure Statement Adequacy and Compliance	.pdf
19200	AP	2.3 Apr 2010	Audit Program for Reporting Noncompliance with Disclosed or Established Practices, CAS or FAR	.pdf
19403	AP	6.10 Mar 2011	Audit Program for Cost Accounting Standard No. 403, Allocation of Home Office Expenses to Segments	.pdf
19404	AP	5.8 May 2010	Audit Program for Cost Accounting Standard No. 404, Capitalization of Tangible Assets	.pdf
19407	AP	5.6 Nov 2009	Audit Program for Cost Accounting Standard No. 407, Use of Standard Costs For Direct Material and Direct Labor	.pdf
19408	AP	5.8 May 2010	Audit Program for Cost Accounting Standard 408	.pdf
19409	AP	5.9 Mar 2011	Audit Program for Cost Accounting Standard 409	.pdf
19410	AP	6.7 Mar 2011	Audit Program for Cost Accounting Standard No. 410, Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives	.pdf
19410	AP	1.1 Nov 2009	Audit Program for Cost Accounting Standard No. 410, Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives for Offsite Locations	.pdf
19411	AP	5.7 Nov 2009	Audit Program for Cost Accounting Standard No. 411, Accounting for Acquisition Costs of Material	.pdf
19412	AP	3.3 Sep 2011	Audit Program for Incurred Pension Cost and CAS 412 and 413 Compliance	.pdf
19413	AP	2.7 Nov 2009	Joint Review Program for Segment Closing Adjustments	.pdf
19414	AP	5.7 Mar 2011	Audit Program for Cost Accounting Standard No. 414, Cost of Money as an Element of the Cost of Facilities Capital	.pdf
19415	AP	6.2 May 2010	Audit Program for Cost Accounting Standard No. 415, Accounting for the Cost of Deferred Compensation	.pdf
19416	AP	3.0 Sep 2011	Audit Program for Incurred Insurance Costs and CAS 416 and FAR Compliance	.pdf
19416	OAG	N/A N/A	JNTCIPRINS – Insurance Summary Schedule	.pdf
19417	AP	5.8 Mar 2011	Audit Program for Cost Accounting Standard No. 417, Cost of Money as an Element of the Cost of Capital Assets Under Construction	.pdf
19418	AP	5.7 Jan 2012	Audit Program for Cost Accounting Standard No. 418, Allocation of Direct and Indirect Costs	.pdf
19420	AP	5.7 Nov 2009	Audit Program for Cost Accounting Standard No. 420, Accounting for Independent Research and Development Costs and Bid and Proposal Costs	.pdf
19500	AP	4.8 Jan 2012	Audit Program for CAS Impact Proposal Evaluations	.pdf
21000	AP	1.6 Jan 2012	Audit Program for Price Proposal	.pdf
23000	AP	4.13 Jan 2012	Audit Program for Audit of Forward Pricing Rate Agreement	.pdf
24010	AP	8.4 Nov 2009	Audit Program for Estimating System Controls	.pdf
24010	OAG	3.2 Jun 2006	Internal Control Matrix - Audit Program for Estimating System Controls	.pdf
27000	AP	1.6 Jan 2012	Audit Program for Cost Element Review	.pdf
27010	AP	1.6 Jan 2012	Audit Program for Evaluation of Cost Realism in Price Proposals	.pdf
28000	AP	5.0 Jun 2007	Audit Program for Application of Agreed Upon Procedures	.pdf
28500	AP	2.3 Jun 2009	Program for Application of Agreed-Upon Procedures - Single Process Initiative (SPI) Cost-Benefit Analysis	.pdf
42000	AP	7.0 Aug 2011	Audit Program for Post Award Audits	.pdf
Various	OAG	1.0 Jul 2011	Independent Reference Review Checklist and Certification	.pdf

Last modified: January 27, 2012
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