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- Title
CONTRACTOR BUSINESS SYSTEMS: From a CONTROLS PERSPECTIVE, the ENVIRONMENT MATTERS.
- Authors
Malaveetil, Sajeev; Lynch, Kelly
- Abstract
The article presents an analysis of the supervision and examination of the business systems of U.S. federal government contractors. It highlights the impact of the implementation of the interim rule of the Department of Defense amending the Defense Federal Acquisition Regulation Supplement (DFARS) to deal with contractor business systems. The significance of general control environment in an approved accounting system and its influence on other federal government audits is discussed.
- Subjects
UNITED States; GOVERNMENT contractors; FEDERAL government of the United States; BUSINESS analysts; GOVERNMENT auditing; APPROPRIATIONS &; expenditures of the United States Dept. of Defense
- Publication
Contract Management, 2012, Vol 53, Issue 3, p36
- ISSN
0190-3063
- Publication type
Article