Follow-up on Inspector General of the Department of Defense (IG DoD) and Internal Audit Reports
|Publication Date:||31 January 2019|
PURPOSE. This instruction:
a. Reissues DoD Directive (DoDD) 7650.03 (Reference (a)) as a DoD instruction (DoDI) in accordance with the authority in DoDD 5106.01 (Reference (b)) to update established policy and assigned responsibilities for follow-up on the findings and recommendations of the IG DoD and other DoD internal audit organizations (referred to collectively in this instruction as "auditors").
b. Implements Reference (b); Inspector General Act of 1978, as amended, Title 5, United States Code, Appendix and its Note (Reference (c)); Office of Management and Budget Circular A-50 (Reference (d)); Government Auditing Standards (Reference (e)); and DoDI 7600.02 (Reference (f)).
APPLICABILITY. This instruction:
a. Applies to OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office of the IG DoD, the Defense Agencies, the DoD Field Activities, and all other organizational entities in the DoD (referred to collectively in this instruction as the "DoD Components").
b. Does not apply to reports issued by the Defense Contract Audit Agency that are designated as contract audit reports. Follow-up policies and procedures for contract audits are contained in DoDI 7640.02 (Reference (g)).