Abstract
Abstract : IDA is a not-for-profit organization that manages DoD-sponsored FFRDCs. Founded in 1947 as the Weapons Systems Evaluation Group, IDA was incorporated in 1956 and has its headquarters in Alexandria, Virginia, with sites in Norfolk, Virginia; Princeton, New Jersey; San Diego, California; and Bowie, Maryland. IDA employees specialize in national security issues, computer software and engineering, strategy and force assessments, operational test and evaluation, research in civil space, expert systems for criminal investigation, and energy and environmental issues. The PwC office in Washington, D.C., has provided audit services to IDA since the early 1960s. The DCAA office in Columbia, Maryland, has provided 0MB Circular A-133 audit services to IDA since FY 1998. PwC and DCAA coordinated and accepted certain audit responsibilities for the FY 2001 single audit of IDA Details on the division of audit responsibilities for the single audit are discussed in Appendix B. As the cognizant Federal agency for IDA, the Office of the inspector General of the Department of Defense (OIG DoD) performed a Quality Control Review (QcR) of the single audit report and supporting audit documentation for the FY 2001 IDA single audit. The objectives of the review were to determine whether the audit was conducted according to generally accepted auditing standards, Government Auditing Standards (GAS), and the auditing and reporting requirements of 0MB Circular A-133. We also reviewed corrective actions taken by PwC as a result of a QCR performed on the FY 1998 single audit of IDA (see OIG DoD Report Number D2OOO-6-OO8, Quality Control Review of PricewaterhouseCoopers LLP, for 0MB Circular A-133 Audit Report for Institute for Defense Analyses, Fiscal Year Ended September 25, 1998, August 14, 2000).
Published Version
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