Josef Kamara, CPA, CISSP, CISA · Updated May 6, 2026 · 1 minute read

DCAM

The DCAA Contract Audit Manual, formally DCAAM 7640.1, the master procedural document DCAA auditors follow on every engagement. The DCAM is published openly at dcaa.mil and is updated chapter by chapter; recent material updates include Chapter 6 (Incurred Cost Audit Procedures) and Chapter 8 (Cost Accounting Standards). Contractors who read the DCAM chapter that governs the audit they are about to face encounter no surprises in the field. The audit programs, sample sizes, and risk-assessment thresholds are all written down.