Accession Number:

ADA433558

Title:

Quality Control Review of the Assistant General for Audits Office of the Inspector General, National Reconnaissance Office

Descriptive Note:

Audit rept.

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s):

Report Date:

2004-06-10

Pagination or Media Count:

19.0

Abstract:

The review team tested compliance with the Office of the Assistant Inspector General for Audits OAIGA system of quality control to the extent considered appropriate. The tests included reviewing a judgmental sample of six of nine audit reports issued by the NRO OAIGA during the year ended July 31, 2003. From July 2003 through January 2004, the external review team conducted a review of the audit quality control function for the NRO Office of the Inspector General in effect for the period from August 1, 2002, through July 31, 2003. The team used the guidelines and checklists established by the Presidents Council on Integrity and Efficiency as amended February 2002 to ensure that the review was in conformance with GAS. The review team adjusted the Presidents Council on Integrity and Efficiency PCIE guidelines and checklists as appropriate. In applying the PCIE guidelines, the review team considered several factors such as the size of the OAIGA, the degree of autonomy allowed, and the nature of the work. The review team reviewed working papers for the selected audits, conducted interviews of professional and administrative staff members, and performed tests of documentation. We used the 1994 version of the Government Auditing Standards, as amended, including the amendment of the Independence Standard, which became effective in January 2003. Where appropriate we have provided suggestions for modifying operating procedures based on the 2003 version of the Government Auditing Standards, which became effective January 1, 2004.

Subject Categories:

  • Government and Political Science

Distribution Statement:

APPROVED FOR PUBLIC RELEASE