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Published 1 (2024-09-09)

handle is hein.gao/gaoqug0001 and id is 1 raw text is: System Peer Review Report September 9, 2024 L. Nancy Birnbaum, Inspector General U.S. Government Accountability Office Office of Inspector General 441 G Street, N.W., Room 1808 Washington, DC 20548 Dear Inspector General Birnbaum, We have reviewed the system of quality control for the audit organization of the Government Accountability Office (GAO) Office of Inspector General (OIG) in effect for the year ended March 31, 2024. A system of quality control encompasses the GAO OIG's organizational structure. GAO OIG established policies and procedures to provide reasonable assurance that its audit organization is conforming in all material respects to Government Auditing Standards' and applicable legal and regulatory requirements. The elements of quality control are described in Government Auditing Standards. In our opinion, the GAO OIG audit organization's system of quality control in effect for the year ended March 31, 2024, has been suitably designed and followed. Their system of quality control provides the GAO OIG with reasonable assurance of performing and reporting in conformity with professional standards and applicable legal and regulatory requirements in all material respects. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The GAO OIG has received an External Peer Review rating of Pass. Monitoring of Engagements Performed by Independent Public Accountants In addition, we applied certain limited procedures in accordance with guidance established by the Council of the Inspectors General on Integrity and Efficiency (CIGIE) related to GAO OIG's monitoring of engagements performed by Independent Public Accountants (IPA) under contract. It should be noted that monitoring of generally accepted government auditing standards (GAGAS) engagements performed by IPAs is not an audit and, therefore, is not subject to the requirements of Government Auditing Standards. The purpose of our limited procedures was to determine whether the GAO OIG had controls to ensure IPAs performed contracted work in accordance with professional standards. 1 GAO, Government Auditing Standards: 2018 Revision Technical Update April 2021, GAO-21-368G (Washington, D.C.: April 2021). U.S. GOVERNMENT PUBLISHING OFFICE 732 North Capitol Street, NW Washington, DC 20401 America Informed h ac __c_______a_

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