DAFI65-301 — Internal Audit Services

DAFI65-301 governs internal audit services, related services, and follow-up policies for the Department of the Air Force.

Search DAFI65-301

  • Publication number: DAFI65-301
  • Title: INTERNAL AUDIT SERVICES
  • Date: 2023-03-01

View DAFI65-301 on armypubs.army.mil


It covers audit planning, audit liaison, access to information, management comments, corrective actions, findings, recommendations, and potential monetary benefits. It requires monitoring and reporting on audit follow-up activities and establishes responsibilities for Air Force audit organizations.

Applies to: This publication applies to all civilian employees and uniformed members of the Regular Air Force, the Air Force Reserve, the Air National Guard, and the United States Space Force.

Topics covered

  • Internal audit services
  • Risk-based audit planning
  • Audit liaison and follow-up
  • Access to information and reports
  • Management comments
  • Corrective actions
  • Potential monetary benefits

Questions and answers

Who provides internal audit services for the Department of the Air Force?

The Air Force Audit Agency (AFAA), under the direction of the Auditor General, is the sole provider of internal audit services and collaborates with internal and external organizations to execute the audit liaison and follow-up program for the Department of the Air Force (DAF).

What must auditors do to conduct audits?

Auditors must obtain, review and evaluate information to conduct audits.

Who approves the enterprise-level audit plan?

Provides oversight for risk-based audit planning and approves the enterprise-level audit plan.

What do audit personnel do for audit findings and recommendations?

Monitor, track, and report the status of management’s corrective actions for audit findings, recommendations, and potential monetary benefits.

What must audit personnel do about report recommendations?

Coordinate with the offices of primary and collateral responsibility to identify an action officer for each report recommendation.

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