OIG conducts audit engagements in accordance with the Government Auditing Standards, as issued by the U.S. Government Accountability Office–also known as the Yellow Book. OIG is subject to an external peer review by another audit entity of the Federal Government every three years to assess compliance with the Yellow Book. The purpose of an audit peer review is to ensure OIG audit engagements are conducted in accordance with statutory requirements, professional standards, and established policies and procedures. In addition, audit reports are subject to extensive review by OIG management. You may view the report of OIG’s most recent audit peer review here.
Inspections and Evaluations
OIG inspections and evaluations are generally conducted in accordance with the Quality Standards for Inspection and Evaluation–also known as the Blue Book–issued by the Council of the Inspectors General on Integrity and Efficiency (CIGIE). OIG is subject to an external peer review by another inspection and evaluation entity of the Federal Government every three years to assess whether OIG’s policies and procedures are consistent with the Blue Book standards and whether OIG reports comply with those standards and OIG’s internal policies and procedures. In addition, inspection and evaluation reports are subject to extensive review by OIG management. You may view the report of OIG’s most recent inspection and evaluation peer review here.
OIG investigations are conducted in accordance with the Quality Standards for Investigations and Quality Standards for Digital Forensics issued by CIGIE. OIG’s investigative operations are subject to periodic qualitative assessment reviews–or investigative peer reviews–to ensure that operations comply with applicable investigative quality standards and that law enforcement powers conferred by Section 6(e) of the Inspector General Act, or other authorities such as the Attorney General Guidelines for Offices of Inspector General with Statutory Law Enforcement Authority, are properly exercised. You may view the report of OIG’s most recent quality assessment review here.
OIG also conducts special reviews of high-profile, sensitive, unique, or emerging matters involving agency programs or senior agency officials, sometimes at the request of the agency head or Congress. Such reviews, which are typically initiated by OIG’s Office of Special Reviews, draw on expertise from an interdisciplinary team of oversight professionals, which can include auditors, inspectors, investigators, and/or attorneys. Consistent with the practice of other offices of inspector general, special reviews are considered neither an audit nor an evaluation and therefore are not required to be performed in accordance with the Government Auditing Standards or the Quality Standards for Inspection and Evaluation. They instead follow CIGIE’s Quality Standards for Federal Offices of Inspector General–or the Silver Book. OIG takes extra steps to assure that such reports are objective and accurate, that opinions are distinguished from facts, and that published reports provide a reasonable basis for the results and conclusions of each review. OIG management ensures that the work adheres to the professional standards of independence and due professional care.
OIG employs internal safeguards to ensure the quality of its special review reports. For example, the scope of special review engagements are approved in advance by OIG management. Important interviews are attended by two or more OIG employees as a means of verifying the subject matter discussed and notes from such interviews become official work papers. Documents, photographs, electronic media, and other evidence collected during the review are catalogued or inventoried and made part of the official work papers. OIG ensures that team members and supervisors review reports for accuracy. In the case of reports on high-profile and sensitive matters, the draft report is indexed or cross-referenced to supporting work papers. Finally, special review reports are subject to extensive review by OIG management, including review and comment by the Inspector General.