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GAO-02-252R 1 (2001-12-20)

handle is hein.gao/gaocrptanxe0001 and id is 1 raw text is: SGAO Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 December 20, 2001 The Honorable Charles E. Grassley United States Senate Subject: Inspectors General: Department of Defense IG Peer Reviews Dear Senator Grassley: This letter and its enclosure respond to your request for information about the peer reviews of the Department of Defense Inspector General (DOD IG). A peer review, known as an external quality control review, is required by Government Auditing Standards' to be performed at least once every 3 years by an organization not affiliated with the organization being reviewed. The objective of a peer review is to determine whether the organization's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed. As agreed with your staff, we are providing information about the results of the peer reviews of the DOD IG completed in 1997, 2000, and 2001 and our monitoring of the performance of the 2001 peer review as it was performed. In order to meet these objectives, we reviewed the peer review work papers and interviewed the IG peer review staff from the Environmental Protection Agency (EPA), the Department of the Treasury IG for Tax Administration (TIGTA), and the Department of Health and Human Services (HHS). We also reviewed the work papers from the DOD IG's own internal investigation regarding allegations that work papers for the 2000 peer review had been altered, and we interviewed DOD IG officials regarding the results of that investigation and the results of the peer reviews. To monitor the 2001 peer review, we met with the HHS IG peer review staff and discussed the additional peer review steps taken; attended key meetings between HHS IG and DOD IG officials; interviewed the HHS IG peer review staff on the results of their review; and reviewed the HHS IG peer review work papers. On December 17, 2001, we provided your staff with a briefing covering the above information. This letter transmits the materials used for that briefing. The 1997 peer review of the DOD IG was performed by the EPA IG and resulted in a qualified opinion issued on December 10, 1997. The peer review report stated that the DOD IG's quality assurance system was inadequate and that the reviewed audits 'Government Auditing Standards, 1994 revision, as amended, was issued by the Comptroller General of the United States. IGs are required to follow these standards in their audit work. GAO-02-252R DOD IG Peer Reviews

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