External Peer Review Report on the Army Internal Review Program
We reviewed the system of quality control for the Army Internal Review (IR) Program in effect for the year ended December 31, 2015. A system of quality control encompasses the Army IR Program’s organizational structure and 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 Army IR offices are responsible for establishing and maintaining a system of quality control designed to provide 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, based on our review, on the design of the system of quality and the Army IR Program’s compliance with standards and requirements.