Summary External Peer Review of the Army Audit Agency (Report No. DODIG 2025 049)

Summary External Peer Review of the Army Audit Agency (Report No. DODIG-2025-049)

Evaluation

We compiled the results of the Naval Audit Service's external peer review of the Army Audit Agency's non-Special Access Program (SAP) projects and our peer review of SAP projects to make a summary assessment of the system of quality control for the Army Audit Agency for the 3-year review period from January 1, 2020, through December 31, 2022. A system of quality control encompasses the Army Audit Agency's organization structure, adopted policies, and established procedures to provide the organization with reasonable assurance of conforming, in all material respects, with Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in Government Auditing Standards.

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