External Peer Review Report on the Missile Defense Agency Office of Internal Review
OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ARLINGTON VA
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We have reviewed the system of quality control for the Missile Defense Agency Office of Internal Review MDA OIR in effect for the year ended September 30, 2014. A system of quality control encompasses the MDA OIR s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards GAS. The elements of quality control are described in GAS. The MDA OIR is responsible for establishing and maintaining a system of quality control that is designed to provide it with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the MDA OIR s compliance with standards and requirements based on our review. Our review was conducted in accordance with GAS and the Council of the Inspectors General on Integrity and Efficiency CIGIE Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General. During our review, we interviewed MDA OIR personnel and obtained an understanding of the nature of the MDA OIR s audit organization and the design of its system of quality control sufficient to assess the risks implicit in its audit function. Based on our assessments, we selected audits, nonaudit services, and administrative files to test for conformity with professional standards and compliance with the MDA OIR s system of quality control. The audits selected represented a reasonable cross section of the MDA OIR s audit organization, with emphasis on higher risk audits. We selected nonaudit services that were completed during our review period. Prior to concluding the peer review, we reassessed the adequacy of the scope of the peer review procedures and met with MDA OIR s management to discuss the results of our review.
- Administration and Management
- Government and Political Science