When contract auditors perform a review of an accounting system, it is absolutely necessary for them to understand the system before they plan and perform the audit, They will ask you to demonstrate your accounting system in order to understand the internal control structure related to compliance with the 18 accounting system attributes listed in DFARS (DoD FAR Supplement) 252.242-7006, Accounting System Administration.
Source: PNWC’s Government Contracting Update: Documenting the Accounting System
New Regulation Formalizes Ombudsman Practice and Identity for IDIQ Contracts
An ‘ombudsman’ is an official charged with addressing and/or investigating the interests of individuals’ or companies’