The Defense Contract Audit Agency (DCAA), is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). DCAA is primarily responsible for performing all contract audits for the Defense Department (and, to a lesser extent, for other agencies outside DoD), and providing cost accounting and financial advisory services regarding contracts and subcontracts to all DoD components responsible for procurement and contract administration. These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts. DCAA does not provide consulting/advisory services to contractors due to independence requirements.
Read more about Defense Contract Audit Agency: DCAA Today, Recent Events, Current DCAA Audits, DCAA Independence Requirements, History, Notable Cases
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