Management Advisory: Improvements Needed in the DoD's Planning for and Use of SSAE 18 Engagements : Department of Defense Inspector General , November 22 , 2024
Management Advisory: Improvements Needed in the DoD's Planning for and Use of SSAE 18 Engagements : Department of Defense Inspector General , November 22 , 2024
From the executive summary: “The objective of this review was to determine whether the DoD effectively planned for and used Statement on Standards for Attestation Engagements No. 18 (SSAE 18), as amended, to improve its financial statements audit readiness and efficiency. We assessed DoD management's planning and use of System and Organization Controls 1 (SOC 1) reports on internal controls performed by service organizations. We also assessed DoD implementation of complementary user entity controls (CUECs) by organizations that relied on the service organizations and the internal controls described in the service organizations' SOC 1 reports.”
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