Quality Control Review of Air Force Audit Agency's Special Access Program Audits
OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA
Pagination or Media Count:
The generally accepted government auditing standards GAGAS require that an audit organization performing audits andor attestation in accordance with GAGAS should have an appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the audit organization being reviewed. As the organization that has audit policy and oversight responsibilities for audits in the DoD, we conducted the external quality control review of the AFAA SAP audits in conjunction with the Army Audit Agencys review of the AFAA non-SAP audits. We conducted this quality control review in accordance with the Council of the Inspectors General on Integrity and Efficiency CIGIE Quality Standards for Inspection and Evaluation. An audit organizations quality control policies and procedures should be appropriately comprehensive and suitably designed to provide reasonable assurance of meeting the objectives of quality control. We tested the AFAA SAP system of quality control for audits to the extent considered appropriate.
- Administration and Management