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Naval Audit Service

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What We Do

The Naval Audit Service performs audits of Department of the Navy (DON) activities and programs, and provides forensic auditing support (assists) to the Naval Criminal Investigative Service (NCIS) and (on occasion) the Acquisition Integrity Office (AIO) and the Naval and Marine Corps Inspectors General (IGs).

Consistent with security requirements, DON auditors must be granted full and unrestricted access to all personnel, facilities, records, reports, databases, documents, or other DON information or material that the Auditor General deems necessary to accomplish audit objectives. (See   Secretary of the Navy Instruction 7510.7 (Series)).

Per Secretary of the Navy Instruction 7510.7G, “An audit is an impartial and objective appraisal or verification of the data, the procedures, or the performance of diverse operations, systems, activities, programs, functions, or funds, and of internal program and management controls.” The auditors first determine the applicable laws, regulations and policies and then determine if the activity being audited complies with those laws, regulations, and policies. The auditors also check to determine if internal controls - such as segregating duties among different people to reduce the risk of error or fraud, e.g., separating the responsibilities for authorizing transactions, processing and recording them, reviewing the transactions, and handling any related assets - are in place and operating effectively and efficiently. When warranted, auditors make recommendations to correct deficiencies identified during the audit.

The Naval Audit Service prepares an annual audit plan based on a DON Risk and Opportunity Assessment that includes input from DON senior leaders. Audits may also be initiated by the Auditor General throughout the year based on emergent requests. Finally, the Auditor General may self-initiate an audit at any time. All assist efforts are performed on an as-requested basis.

The Naval Audit Service conducts performance audits in financial-related and nonfinancial areas, and attestation engagements. All of our audits are conducted in accordance with Generally Accepted Government Auditing Standards established by the Government Accountability Office.

Performance audits may include an assessment of program effectiveness and efficiency; an evaluation of internal controls; and a determination of compliance with applicable laws and regulations. Performance audits may be performed across multiple commands or at a single command.
 
Attestation engagements involve examining, reviewing, or performing agreed upon procedures on a subject matter or an assertion about a subject matter and reporting on the results. These engagements can cover a broad range of subjects. Attestation engagements are performed under the American Institute of Certified Public Accountants’ (AICPA’s) attestation standards and Statements on Standards for Attestation Engagements (SSAE), and Generally Accepted Government Auditing Standards.  
 

Assists

Naval Audit Service devotes significant resources to supporting NCIS. The auditing, accounting, and analytical skills of Naval Audit Service auditors provide key support to NCIS investigations. On occasion, Naval Audit Service also provides auditing support (assists) to AIO and Navy and Marine Corps IGs. All assist efforts are performed on an as-requested basis.