We plan to begin the subject audit in May 2020. The objective of this audit is to determine whether DoD Components used supplemental funding, received in response to the coronavirus–19 (COVID-19) pandemic, to procure IT products and services in accordance with applicable DoD and Federal requirements. Specifically, this audit will determine whether DoD Components:
- adhered to congressionally-established requirements for using supplemental funds;
- procured information technology products and services to support operations in response to the COVID-19 pandemic, and used those products and services for that purpose;
- paid fair and reasonable prices for those products and services; and
- assessed whether known cybersecurity risks existed and developed risk mitigation strategies for the risk before procuring or using the information technology products.