scope:

PURPOSE. This manual:

a. Reissues DoD 7600.07-M (Reference (a)) in accordance with the authority in DoD Directive (DoDD) 5106.01 and DoD Instruction (DoDI) 7600.02 (References

(b) and (c)). b. Implements policy, assigns responsibilities, and provides procedures for DoD audit organizations compliance with:

(1) The Government Auditing Standards, (also known and referred to in this instruction as the Generally Accepted Government Auditing Standards (GAGAS)) (Reference (d)).

(2) Title 2, Code of Federal Regulations, Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F - Audit Requirements (Reference (e)).

(3) Council of the Inspectors General on Integrity and Efficiency (CIGIE) Standards (Reference (f)).

(4) DoD auditing guidance including Reference (c), DoDI 7600.10 (Reference (g)), and DoDI 7600.06 (Reference (h)).

c. 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 (referred to collectively in this manual as the "DoD Components").