Government Auditing Standards require that each organization conducting engagements in accordance with these standards must obtain an external peer review. The objectives of a peer review are to determine whether (1) the reviewed audit organization's system of quality control is suitably designed and (2) the organization is complying with its quality control system so that it has reasonable assurance that it is performing and reporting in conformity with professional standards and applicable legal and regulatory requirements in all material respects. Peer reviews of Offices of Inspector General (OIGs) must be conducted by reviewers independent of the audit organization being reviewed at least once every three years in accordance with guidance established by the Council of the Inspectors General on Integrity and Efficiency.
The GAO OIG received a peer review rating of "pass." The Architect of the Capitol OIG completed the peer review of the GAO OIG audit organization for the year ending March 31, 2021 and concluded that the system of quality control has been suitably designed and complied with to provide the GAO OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards and applicable legal and regulatory requirements in all material respects.
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