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.
DoD IG Audit Organization External Peer Reviews
- Audit Organization External Peer Review, January 4, 2016
- Audit Organization External Peer Review, November 13, 2012
- Audit Organization External Peer Review, December 2, 2009