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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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23 sections with “internal control and review system”

  • DFARS 252.242-7004 Material Management and Accounting System.
    …ther systems. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    … Fifth Amendment rights; and (3) Does not restrict a Contractor from— (i) Conducting an internal investigation; or (ii) Defending a proceeding or dispute arising under the contract or related to a potential or disclosed violation. Princ…
  • FAR 52.216-7 Allowable Cost and Payment.
    …ance, compilation, review, etc.). (G) Management letter from outside CPAs concerning any internal control weaknesses. (H) Actions that have been and/or will be implemented to correct the weaknesses described in the management letter from …
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …nal structure; (ii) Established lines of authority, duties, and responsibilities; (iii) Internal controls and managerial reviews; (iv) Flow of work, coordination, and communication; and (v) Budgeting, planning, estimating methods, techn…
  • DFARS 252.246-7007 Contractor Counterfeit Electronic Part Detection and Avoidance System.
    … industry standards, and using such information and techniques for continuously upgrading internal processes. (11) Process for screening GIDEP reports and other credible sources of counterfeiting information to avoid the purchase or use of…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …uirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the Internal Revenue Service (IRS). (2) The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the offeror'…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …tional structure; (2) Established lines of authority, duties, and responsibilities; (3) Internal controls and managerial reviews; (4) Flow of work, coordination, and communication; and (5) Budgeting, planning, estimating methods, techni…
  • DFARS 252.242-7006 Accounting System Administration.
    …n technology. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    … this clause. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 2.101 Definitions.
    … devices means products that use— (1) External standby power devices, or that contain an internal standby power function; and (2) No more than one watt of electricity in their standby power consuming mode or meet recommended low standby l…
  • FAR 44.303 Extent of review.
    …eness of types of contracts used (see 16.103); (j) Management control systems, including internal audit procedures, to administer progress payments to subcontractors; and (k) Implementation of higher-level quality standards.
  • FAR 52.204-8 Annual Representations and Certifications.
    …$200,000. (iii) 52.203-18, Prohibition on Contracting with Entities that Require Certain Internal Confidentiality Agreements or Statements—Representation. This provision applies to all solicitations. (iv) 52.204-3, Taxpayer Identification…
  • DFARS 252.234-7002 Earned Value Management System.
    …ANSI/EIA-748. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 42.709-6 Waiver of the penalty.
    …icer's satisfaction, that— (1) It has established policies and personnel training and an internal control and review system that provide assurance that unallowable costs subject to penalties are precluded from being included in the contrac…
  • FAR 52.245-1 Government Property.
    …ccounting principles. (b) Property management. (1) The Contractor shall have a system of internal controls to manage (control, use, preserve, protect, repair, and maintain) Government property in its possession. The system shall be adequat…
  • DFARS 215.404-71-2 Performance risk.
    …ontrol. (1) The contracting officer should evaluate— (i) The contractor's management and internal control systems using contracting office data, information and reviews made by field contract administration offices or other DoD field offic…
  • DFARS 253.209-1 Responsible prospective contractors.
    …o obtain needed facilities, equipment, materials, etc. (E) Accounting system and related internal controls. An assessment by the auditor of the adequacy of the prospective contractor's accounting system and related internal controls as def…
  • FAR 9.406-1 General.
    …s, and are so marked): (1) Whether the contractor had effective standards of conduct and internal control systems in place at the time of the activity which constitutes cause for debarment or had adopted such procedures prior to any Govern…
  • FAR 32.504 Subcontracts under prime contracts providing progress payments.
    …ure that the contractor has installed the necessary management control systems, including internal audit procedures. (e) When financing payments are in the form of progress payments, the Progress Payments clause at 52.232-16 requires that …
  • FAR 42.302 Contract administration functions.
    …ntract performance. The adequacy of the contractor's accounting system and its associated internal control system, as well as contractor compliance with the Cost Accounting Standards (CAS), affect the quality and validity of the contractor …
  • FAR 52.204-30 Federal Acquisition Supply Chain Security Act Orders—Prohibition.
    …bject to an applicable FASCSA order. A reasonable inquiry excludes the need to include an internal or third-party audit. Sensitive compartmented information means classified information concerning or derived from intelligence sources, meth…
  • DFARS 242.302 Contract administration functions.
    …regard to receipt of an audit report identifying significant accounting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions related to IR&D projects and B&P projects performed…
  • DFARS 252.204-7020 NIST SP 800-171 DoD Assessment Requirements.
    …ct any such documentation as “Controlled Unclassified Information (CUI)” and intended for internal DoD use only. The information will be protected against unauthorized use and release, including through the exercise of applicable exemptions…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.