BY ORDER OF THE
SECRETARY OF THE AIR FORCE
DEPARTMENT OF THE AIR FORCE
INSTRUCTION 65-301
1 MARCH 2023
Financial Management
INTERNAL AUDIT SERVICES
COMPLIANCE WITH THIS PUBLICATION IS MANDATORY
ACCESSIBILITY: This publication is available for downloading or ordering on the e-
Publishing website at www.e-Publishing.af.mil.
RELEASABILITY: There are no releasability restrictions on this publication.
OPR: AFAA/DOV Certified by: SAF/AG
(Mr. Douglas M. Bennett)
Supersedes: AFI65-301, 31 August 2018 Pages: 23
This publication implements Air Force Policy Directive 65-3, Audit Services. It provides guidance
on the use of internal audits and other related services to improve programs; make financial
reporting more accurate; and ensure public resources are used legally, efficiently, and effectively
throughout the Department of the Air Force (DAF). This publication also provides guidance on
follow-up policies and responsibilities for monitoring and closing findings and recommendations
in internal reports. This publication applies to all civilian employees and uniformed members of
the Regular Air Force, the Air Force Reserve, the Air National Guard, and the United States Space
Force. This publication may be supplemented at any level, but all supplements that directly
implement this publication must be routed to the office of primary responsibility (OPR) for
coordination prior to certification and approval. Refer recommended changes and questions about
this publication to the OPR using DAF Form 847, Recommendation for Change of Publication;
route DAF Forms 847 from the field through the appropriate functional chain of command. The
authorities to waive wing, unit or delta level requirements in this publication are identified with a
Tier (“T-0, T-1, T-2, T-3”) number following the compliance statement. See Department of the
Air Force Manual 90-161, Publishing Processes and Procedures, for a description of the
authorities associated with the Tier numbers. Submit requests for waivers through the chain of
command to the appropriate Tier waiver approval authority, or alternately, to the publication OPR
for non-tiered compliance items. Ensure all records generated as a result of processes prescribed
in this publication adhere to Air Force Instruction 33-322, Records Management and Information
Governance Program, and are disposed in accordance with the Air Force Records Disposition
Schedule, which is located in the Air Force Records Information Management System.
