DAFPD65-3 governs Department of the Air Force audit policy, services, access, recommendations, and organizational responsibilities.
View DAFPD65-3 on armypubs.army.mil
The publication addresses internal audit authority, audit coverage, auditor independence, audit access, and the resolution of findings and recommendations. It requires audit services to follow Government Auditing Standards and requires DAF management to implement agreed-upon recommendations and correct deficiencies within established estimated completion dates.
Applies to: This directive applies to all civilian employees and uniformed members of the Regular Air Force, the Air Force Reserve, the Air Force Reserve, the Air National Guard, the United States Space Force, and those with a contractual obligation to abide by the terms of DAF issuances.
The Air Force Audit Agency, under the guidance and direction of the Auditor General, is the sole provider of internal audit services to the DAF. (paragraph 1)
All DAF organizations, functions, activities, operations, and their assigned personnel, including nonappropriated fund instrumentalities and programs supporting overseas contingency operations, are subject to audit. (paragraph 1)
DAF management will ensure that auditors with the necessary security and related clearances have full and unrestricted access to all personnel, records, equipment, facilities, information systems, networks, databases, or other DAF resources needed to execute audits. (paragraph 1)
Conducts audits, attestations, external peer reviews, and other related services according to Government Auditing Standards. (paragraph 2)
Selects activities for audit based on internal risk assessments, management requests, and resource availability. (paragraph 2)