TAILIEUCHUNG - Master Document – Audit Program: Version 4.7, dated November 2012

In the first approach, we divide our sample into two groups, based on each of the explanatory variables in turn, and calculate the median CGAP measure for each group. In some cases the demarcation between the two groups is clear: For example, economies may be classified as either an emerging market economy (EME) or not. For continuous variables, we use the median across the sample to divide the economies into two groups: economies where the explanatory variable exceeds the median are placed in group 1, and the remainder in group 0. We then use a non-parametric rank-sum test to examine. | Master Document - Audit Program Activity Code 17200 Claim Audit Other Version dated November 2012 B-1 Planning Considerations Purpose The primary purpose of this audit is to evaluate the quantum amount of the monetary adjustment aspect of an equitable adjustment proposal or claim submitted under the disputes clause FAR the changes clause FAR or other basis and provide information regarding the acceptability of proposed or claimed costs and the reliability of contractor data furnished in support of the proposal or claim. The evaluation should focus on determining the reasonableness allocability and allowability of amounts submitted by the contractor related to proposed or claimed increased decreased costs due to the events giving rise to the adjustment. Note This is not an audit package for a delay or disruption proposal or claim which represents a unique type of equitable price adjustment. Delay or disruption proposals or claims are requests to recoup costs as a result of Government caused suspension delay or interruption of all or part of the work of a contract. Audits of delay or disruption proposals or claims should be performed using the DELAY-DISRUPTION selection from the Sub-activity Screen in the Audit System. This standard audit program was prepared to provide specific procedures to facilitate the proper planning performance and reporting on the review of a contractor s equitable adjustment proposal or claim. The audit steps in the program should reflect a documented understanding between the auditor and supervisor as to the scope required to comply in an efficient and effective manner with generally accepted government auditing standards and DCAA objectives. The program steps are intended as general guidance and should be modified as appropriate in the circumstances. Scope Audit scope will generally depend on individual circumstances. In general the audit should evaluate compliance with applicable acquisition regulations CAS and .

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