Defense Acquisition Research Journal #91

January 2020

Department of Defense Inspector General. (2018a). DoD OIG FY 2018. Retrieved from https://media.defense.gov/2019/Feb/21/2002091518/-1/-1/1/DoD%20OIG%20 FY%202018%20HIGHLIGHTS.PDF Department of Defense Inspector General. (2018b). Evaluation of DoD hotline complaint regarding Defense Contract Management Agency Baltimore’s actions on audit fndings reported by Defense Contract Audit Agency (Report No. 2018- 134). Retrieved from https://www.dodig.mil/reports.html/ Department of Defense Inspector General. (2019). Evaluation of Defense Contract Management Agency contracting ofcer actions on DoD contractor executive compensation questioned by the Defense Contract Audit Agency (Report No. 2019-070). Retrieved from https://www.dodig.mil/reports.html/ Department of Health and Human Services. (2018). Solutions to reduce fraud, waste, and abuse in HHS Programs: Top unimplemented recommendations. Retrieved from https://oig.hhs.gov/reports-and-publications/compendium/ Government Accountability Ofce. (2011). Government auditing standards (Report No. GAO-12-331G). Yellow Book. Retrieved from https://www.gao.gov/products/ GAO-12-331G Government Accountability Ofce. (2014). Defense contract audit agency additional guidance needed regarding DCAA's use of companies’ internal audit reports (Report No. GAO-15-44). Retrieved from https://www.gao.gov/products/GAO- 15-44 Government Accountability Ofce. (2017a). Department of energy use of leading practices could help manage the risk of fraud and other improper payments (Report No. GAO-17-235). Retrieved from https://www.gao.gov/products/GAO- 17-235 Government Accountability Ofce. (2017b). Federal contracting additional management attention and action needed to close contracts and reduce audit backlog (Report No. GAO-17-738). Retrieved from https://www.gao.gov/ products/GAO-17-738 Government Accountability Ofce. (2018a). Defense contracts improved information sharing could help DoD determine whether items are commercial and reasonably priced. (Report No. GAO-18-530). Retrieved from https://www.gao.gov/ products/GAO-18-530 Government Accountability Ofce. (2018b). Financial audit IRS’s fscal years 2018 and 2017 fnancial statements (Report No. GAO-19-150). Retrieved from https://www. gao.gov/products/GAO-19-150 Government Accountability Ofce. (2018c). Government auditing standards (Report No. GAO-18-568G). Yellow Book. Retrieved from https://www.gao.gov/ assets/700/693136.pdf Government Accountability Ofce. (2019a). Contractor business systems. DoD needs better information to monitor and assess review process (Report No. GAO-19- 212). Retrieved from https://www.gao.gov/products/GAO-19-212 Government Accountability Ofce. (2019b). Department of energy contracting actions needed to strengthen subcontract oversight (Report No. GAO 19-107). Retrieved from https://www.gao.gov/products/GAO-19-107 Gribbin, D., & Saini, J. S. (2016, Fall). Integrating practice into accounting education. Management Accounting Quarterly, 18 (1), 1–10.

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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26

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