Overcoming Department of Defense Site-visit Limitations During the Pandemic

ABSTRACT

Generally Accepted Auditing Standards (GAAS) and Generally Accepted Government Auditing Standards (GAGAS) establish measures of the sufficiency and appropriateness (quantity and quality) of audit evidence to reduce audit risk to an acceptably low level. [...]these standards rarely dictate or limit how audit evidence is obtained. Typical Reasons for a Site Visit Site visit objectives vary, but most are conducted to perform transaction cycle walkthroughs;inspect facilities and observe physical controls (e.g., system security) or other control activities;attend physical inventory counts;and test property. Existence testing through video or photography parallels the reliability of an on-site presence when specific controls can ensure accuracy, such as time-stamp photographs, digital camera date displays, or framing an artifact (e.g., that day's newspaper) sent by the auditors for use in the test.