Accession Number : ADA140627

Title :   Contract Audit Followup: Its Impact on Defense Contracting.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Smith,D V

PDF Url : ADA140627

Report Date : Dec 1983

Pagination or Media Count : 116

Abstract : Department of Defense Directive 7640.2 Policy for the Followup of Contract Audit Reports, has created controversy both within DoD and the defense industry. Critics have claimed that the policy causes a fundamental shift in the relationship between the contracting officer and contract auditor, strengthening the auditor's role while eroding the independence and authority of the contracting officer. The available literature on the policy is highly subjective and consists primarily of the assertions of top management, both in government and industry, either supporting or denouncing the policy. The primary purpose of this study was to objectively investigate the specific claims of critics and to explore the overall impact of the followup policy on defense procurement. The thesis is based on an analysis of data collected from interviews of procurement managers, contracting officers, and auditors within the state of California and telephone discussions with procurement professionals nationwide.

Descriptors :   *Management planning and control, *Auditing, *Contract administration, *Industries, Department of Defense, Military procurement, Contracts, Accounting, Economic analysis, Jobs, Impact, Numerical analysis, Models, Data acquisition, Interviewing, Naval research, Research management, Theses

Subject Categories : Administration and Management
      Economics and Cost Analysis
      Mfg & Industrial Eng & Control of Product Sys

Distribution Statement : APPROVED FOR PUBLIC RELEASE