Quality Control Review of the Assistant General for Audits Office of the Inspector General, National Reconnaissance Office
Abstract
The review team tested compliance with the Office of the Assistant Inspector General for Audits (OAIGA) system of quality control to the extent considered appropriate. The tests included reviewing a judgmental sample of six of nine audit reports issued by the NRO OAIGA during the year ended July 31, 2003. From July 2003 through January 2004, the external review team conducted a review of the audit quality control function for the NRO Office of the Inspector General in effect for the period from August 1, 2002, through July 31, 2003. The team used the guidelines and checklists established by the President's Council on Integrity and Efficiency as amended February 2002 to ensure that the review was in conformance with GAS. The review team adjusted the President's Council on Integrity and Efficiency (PCIE) guidelines and checklists as appropriate. In applying the PCIE guidelines, the review team considered several factors such as the size of the OAIGA, the degree of autonomy allowed, and the nature of the work. The review team reviewed working papers for the selected audits, conducted interviews of professional and administrative staff members, and performed tests of documentation. We used the 1994 version of the Government Auditing Standards, as amended, including the amendment of the Independence Standard, which became effective in January 2003. Where appropriate we have provided suggestions for modifying operating procedures based on the 2003 version of the Government Auditing Standards, which became effective January 1, 2004.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 10, 2004
- Accession Number
- ADA433558
Entities
People
- Patricia A. Brannin
Organizations
- Office of the Inspector General, U.S. Department of Defense