Performance of External Quality Control Reviews by Military Department Audit Agencies
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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The Government auditing standards issued by the Comptroller General of the United States require organizations conducting audits in accordance with Government auditing standards to undergo an external quality control review at least once every 3 years by an organization not affiliated with the organization being reviewed. The external quality control review should determine whether the organizations internal quality control system is in place and operating effectively to provide reasonable assurance that established auditing standards were followed. Prior to FY 1999, the Office of the Inspector General, DoD, conducted external quality control reviews of the Military Department audit agencies. However, during the September 25, 1998, DoD Audit Chiefs Council meeting, it was agreed that the Military Department audit agencies would conduct external quality control reviews on each other in FY 1999. In addition, the Council agreed that the agencies would use the Presidents Council on Integrity and Efficiency external quality control review guide to perform the reviews. The objectives of the evaluation were to determine whether the Military Department audit agencies process for conducting external quality control reviews of each other, as established by the DoD Audit Chiefs Council, was working as planned and to identify the types of findings being reported. Specifically, we determined whether reliance could be placed on the external quality control review results to support the Inspector General, DoD, responsibilities for oversight of Military Department audit agencies.
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