When can DoD contract for non-federal auditors?

• A. Either expertise is not available within DoD or temporary assistance is required
• B. Expertise is not available within DoD
• C. Temporary assistance is required
• D. Never

Answer: (A)

DoD contracts non-federal auditors whenever internal expertise isn’t available or when there is a need for temporary assistance. This reflects a practical approach: if DoD lacks the specialized auditing skills in-house or faces a temporary surge in workload, outside professionals can provide the necessary independence, objectivity, and speed to complete the audit effectively. This only makes sense if either condition applies, which is why the statement that combines both scenarios is the most accurate. The other options are too narrow or absolute (never), and don’t reflect the real operating practice of leveraging external auditors to ensure timely, high-quality audits.