IBR Assessment

When auditing a program that has conducted an IBR, there are several documents to review and questions to evaluate to determine if the IBR process was properly completed. The list of documents to be reviewed include

  1. EVM contract performance reports (CPR), Formats 1-5, for the past 12 months

  2. The most recent IBR report

  3. IBR team training briefings and documentation

  4. Any corrective action reports (CARs) generated by the IBR

  5. The integrated master schedule (IMS) in its native software format

  6. EVMS guidance or policy

  7. Copy of EVM Certification to demonstrate EIA-748 compliance

  8. Copy of any adverse opinions of the contractor’s financial accounting system

  9. Copy of any EVM trends and metric analysis reports

  10. Work Breakdown Structure (WBS) and WBS Dictionary

  11. Statement of work

  12. Work package descriptions

  13. Risk plans

  14. Staffing plans

  15. Control account plans

  16. Bases of estimates