2018 GAO OIG Peer Review Report

Peer Review

Government Auditing Standards require that each organization performing audits in accordance with these standards must have an external peer review. The objectives of a peer review are to determine whether an effective quality control system has been established in the office and if policies, procedures, and applicable government auditing standards are followed. Peer reviews of OIGs must be performed by reviewers independent of the audit organization being reviewed at least once every 3 years and be conducted in accordance with guidance established by the Council of Inspectors General on Integrity and Efficiency. Audit organizations can receive a rating of pass; pass with deficiencies; or fail.

2018 Results