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DoD Directives

TITLE:  DoD 7600.7-M, "Internal Audit Manual," 06/1990

SUMMARY:  One of the highest priorities within the Office of the Inspector General, DoD, is to promote the effective use of DoD audit resources. Cooperation and coordination among and between various DoD oversight activities are necessary in achieving our goals to eliminate duplication of review effort and to increase sharing of techniques and results. The uniformity of audit policy and certain operating procedures ensures common understanding of our audit missions and provides the framework to ensure effective accomplishment of internal audits in the Department of Defense.

The purpose of the Manual is to establish uniform policies and procedures to be followed in conducting internal audits of DoD operations, systems, programs, and functions. It is designed to assist DoD auditors and internal audit, internal review, and nonappropriated fund audit organizations in complying with the auditing standards, policies, and procedures promulgated by the Congress, Comptroller General of the United States, Office of Management and Budget, President's Council on Integrity and Efficiency, and the Department of Defense.

This Manual is reissued under the authority of DoD Directive 7600.7, "DoD Internal Audit Standards, Policies, and Procedures," October 31, 1983. It replaces the June 1986 version of the DoD Internal Audit Manual, as changed. The earlier edition of the Manual has been a significant tool in improving the way we conduct audits and manage an audit staff. The Manual will continue to be the criteria against which to measure audit performance and compliance with applicable auditing standards.

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OPR:  IG, DOD, 703-604-8762