External Peer Review Report on the Missile Defense Agency Office of Internal Review

Abstract

We have reviewed the system of quality control for the Missile Defense Agency Office of Internal Review (MDA OIR) in effect for the year ended September 30, 2014. A system of quality control encompasses the MDA OIR s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards (GAS). The elements of quality control are described in GAS. The MDA OIR is responsible for establishing and maintaining a system of quality control that is designed to provide it with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the MDA OIR s compliance with standards and requirements based on our review. Our review was conducted in accordance with GAS and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General. During our review, we interviewed MDA OIR personnel and obtained an understanding of the nature of the MDA OIR s audit organization and the design of its system of quality control sufficient to assess the risks implicit in its audit function. Based on our assessments, we selected audits, nonaudit services, and administrative files to test for conformity with professional standards and compliance with the MDA OIR s system of quality control. The audits selected represented a reasonable cross section of the MDA OIR s audit organization, with emphasis on higher risk audits. We selected nonaudit services that were completed during our review period. Prior to concluding the peer review, we reassessed the adequacy of the scope of the peer review procedures and met with MDA OIR s management to discuss the results of our review.

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Document Details

Document Type
Technical Report
Publication Date
May 14, 2015
Accession Number
ADA621514

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Abstracts
  • Auditing
  • Ballistic Missiles
  • Deficiencies
  • Department Of Defense
  • Education
  • Governments
  • Guidance
  • Instructions
  • Law
  • Monitoring
  • National Governments
  • Organizational Structure
  • Quality Control
  • Standards
  • Test And Evaluation
  • Training

Readers

  • Defense Financial Management and Audit.
  • Enterprise Information Systems Architecture and Joint Command Capability Interoperability Support.