Office of Personnel Management OIG Peer Review

We reviewed the system of quality control for the audit organization of the Office of Personnel Management (OPM) Office of Inspector General (OIG) in effect for the year ended March 31, 2012.  Generally accepted government auditing standards (GAGAS) require that government organizations undergo periodic external peer reviews at least once every three years to determine whether the audit organization’s internal quality control system is adequate as designed and is complied with, to provide reasonable assurance that applicable auditing standards, policies, and procedures have been met.  A system of quality control encompasses the OPM OIG’s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming with GAGAS.  Our review was conducted in accordance with GAGAS and guidelines established by the Council of the Inspectors General on Integrity and Efficiency.  The OPM OIG received a peer review rating of pass.  We issued our final report to the OPM Inspector General.