DAFI65-302 governs external audits that improve programs, strengthen financial reporting, and ensure public resources are used properly.
View DAFI65-302 on armypubs.army.mil
It covers audit services, external audit organizations, financial audits, program reviews, evaluations, investigations, and audit reports. It establishes follow-up policies and responsibilities for resolving, monitoring, and closing findings and recommendations.
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.
External audit organizations, including the Government Accountability Office (GAO), Department of Defense Office of the Inspector General (DoD OIG), and independent public accounting firms may provide audit services for government organizations.
Conducts financial audits, program reviews and evaluations, policy analyses, investigations and other services to provide Congress with information about the economy, efficiency, and effectiveness of the Federal Government.
Plans and conducts audits of Department of Defense (DoD) programs, operations, and resources in accordance with DoD Directive 5106.01, Inspector General of the Department of Defense.
Establishes audit follow-up policy and manages the audit follow-up program.
Coordinates with the DAF Audit Liaison and Follow-up Official and DAF management to resolve disagreements over access to information and reports.