Peer Review Reports

Government Auditing Standards require that each organization conducting engagements in accordance with these standards must obtain an external peer review. The objectives of a peer review are to determine whether (1) the reviewed audit organization's system of quality control is suitably designed and (2) the organization is complying with its quality control system so that it has reasonable assurance that it is performing and reporting in conformity with professional standards and applicable legal and regulatory requirements in all material respects. Peer reviews of Offices of Inspector General (OIGs) must be conducted by reviewers independent of the audit organization being reviewed at least once every three years in accordance with guidance established by the Council of the Inspectors General on Integrity and Efficiency.

2021 Results

The GAO OIG received a peer review rating of "pass." The Architect of the Capitol OIG completed the peer review of the GAO OIG audit organization for the year ending March 31, 2021 and concluded that the system of quality control has been suitably designed and complied with to provide the GAO OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards and applicable legal and regulatory requirements in all material respects.

For more information, contact Mary Arnold Mohiyuddin, 202-512-3087.

2018 Results

The GAO OIG received a peer review rating of "pass," the highest available, for the year ending March 31, 2018. The peer review, which was completed by the National Credit Union Administration OIG in September 2018, found the GAO OIG's system of quality control was suitably designed and operating effectively to provide the GAO OIG with reasonable assurance that its audits complied with applicable professional standards and the OIG's quality controls in all material aspects.

For more information, contact Mary Arnold Mohiyuddin, 202-512-3087.

2015 Results

The GAO OIG received its first external peer review for the year ending March 31, 2015. The peer review, which was completed in September 2015, found the OIG's system of quality control was suitably designed and operating effectively to provide the OIG with reasonable assurance that its audits complied with applicable professional standards in all material aspects.