1. Contract Audits: The provision of contract audit services differs from the standard financial audit, including: • Business Systems • Management Policies and Procedures • Cost Estimating and Forecasting • Internal Controls Compliance with FAR Cost Principles • Cost Accounting Standards • Pricing Policy 2. Performance Audits: Assessing policies and procedures for purchases, auditors' testing of the program's controls to identify deficiencies may identify fraud, waste, or abuse. 3. Recovery Audits: Identify recoverable funds resulting from overpayments, duplicate payments, and underpayments under the authority of public law and regulation. 4. Transportation Audits: Preform administrative reviews and rate examinations on prepayment and post-payment transportation bills to ensure accuracy, completeness, and compliance with established rates, tariffs, quotations, agreements, tenders, or other applicable rate authority. 5. Forensic Audits: In-depth examination of financial statements and records to identify potential fraud, misconduct, or irregularities to assist with internal investigations.
