System Review Report: External Quality Control Review of the Audit Organization of the U.S. Department of Defense, Office of Inspector General (A 07 24 01216)

System Review Report: External Quality Control Review of the Audit Organization of the U.S. Department of Defense, Office of Inspector General (A-07-24-01216)

Audit

We have reviewed the system of quality control for the audit organization of the U.S. Department of Defense (DoD), Office of Inspector General (OIG) in effect for the year ended March 31, 2024. A system of quality control encompasses DoD OIG's organizational structure and the policies adopted and procedures established to provide it 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.

In our opinion, the system of quality control for the audit organization of DoD OIG in effect for the year ended March 31, 2024, has been suitably designed and complied with to provide DoD OIG with reasonable assurance of performing and reporting in conformity with applicable 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. DoD OIG has received a peer-review rating of Pass.

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