Law360, New York (September 25, 2013, 6:27 PM EDT) -- In recent years, the Defense Contract Audit Agency has taken increasingly aggressive audit positions in its efforts to detect fraud in government contracts. For instance, broadly interpreting the authority afforded under Section 832(a) of the Fiscal Year 2013 National Defense Authorization Act, which allows the DCAA to request contractor internal audit reports and conclusions only when the DCAA makes a written determination that access to such reports is necessary to complete its assessment of contractor business systems, DCAA auditors have nonetheless begun making such requests even in the absence of any demonstrated need for the information and even in nonbusiness system reviews....