Smithsonian Institution OIG Peer Review

We reviewed the system of quality control for the audit function of the Smithsonian Institution (SI) Office of Inspector General (OIG) in effect for the fourteen-month period that ended May 31, 2008. Generally Accepted Government Auditing Standards (GAGAS) require that government audit organizations undergo periodic external peer reviews at least once every three years in order to determine whether the audit organization's internal quality control system is adequate as designed and complied with, to provide reasonable assurance that applicable auditing standards, policies, and procedures have been met.  A system of quality control covers an 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 standards and guidelines established by the President's Council on Integrity and Efficiency and the Executive Council on Integrity and Efficiency (now the Council of Inspectors General on Integrity and Efficiency, pursuant to the Inspector General Reform Act of 2008). We issued our final report to the SI Inspector General.