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Cost-Based Pricing by Darrell J. Oyer

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Appendix E

Audit Program for Cost Element Review

Activity Code Cost Element
Version No. 1.8, updated June 2012
B-1 Planning Considerations
Purpose and Scope
This standard audit program assists the auditor team in planning and performing the audit of price proposals to evaluate the proposal for its compliance with FAR Part 15 and 31, as well as applicable CAS provisions. The program steps should be tailored, as appropriate. For audit areas with multiple sections (i.e. rates), the auditor is permitted to remove the sections that are not relevant to the review based on the documented risk assessment. The audit program should reflect an understanding between the auditors and supervision as to the scope required.This program provides specific ...

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