scope:

PURPOSE.

This Manual:

Reissues DoD 7600.7-M (Reference (a)) in accordance with the authority in DoD Directive 5106.01 and DoD Instruction 7600.02 (References (b) and (c)).

Assists DoD audit organizations in complying with the auditing standards in Comptroller General of the United States Standards (Reference (d) which is commonly known as, and hereafter referred to as, the "generally accepted government audit standards (GAGAS)"); Office of Management and Budget (OMB) Circular A-133 (Reference (e)); President's Council on Integrity and Efficiency and Executive Council on Integrity and Efficiency (PCIE and ECIE) Standards (Reference (f)); and DoD auditing guidance including Reference (c), DoD Directive 7600.10 (Reference (g)), and DoD Instruction 7600.6 (Reference (h)).

Supplements References (d) through (h) and promotes the understanding and value of those standards and guidance in performing services for DoD management.

APPLICABILITY.

This Manual 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 Inspector General of the Department of Defense (IG DoD), the Defense Agencies, the DoD Field Activities, and all other organizational entities in the Department of Defense (hereafter referred to collectively as the "DoD Components").