External Quality Control Reviews

The GAGAS requires that the audit organization have an external review of its quality control program:

"Audit organizations performing audits and attestation engagements in accordance with GAGAS must have an external peer review performed by reviewers independent of the audit organization being reviewed at least once every 3 years." (paragraph 3.55)

Click on the links below for the latest external reviews of DoD OIG audit organizations' systems of quality control.