The Government Auditing Standards (GAS) require that audit organizations have a system of quality control and undergo an external peer review every three years. In accordance with those standards, the OIG has developed and implemented a quality control policy and procedures to ensure that audits and attestation engagements are conducted in compliance with the GAS.
The OIG is both subject to and conducts peer reviews of other Federal Offices of Inspector General. Below is a copy of the most recent peer review report of the Denali Commission OIG’s quality control process.
2020
