scope:

This instruction applies throughout the DON to all audis by DON personnel or activities. All such audits will comply with this instruciton, with DoD guidance, and with GAGAS, references (a) through (d).

Purpose

This instruction informs Department of the Navy (DON) management officials about DON internal audit policies and procedures.  It requires all DON internal audits (whether performed by the Naval Audit Service or command or activity audit organziations) to comply with Department of Defense (DoD) guidance and the Government Accountability Office's (GAO's) Generally Accpeted Government Auditing Standards (GAGAS), references (a) though (d).