The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject review in December 2018. The Government Auditing Standards require that an audit organization performing government audits have an appropriate internal quality control system and undergo an external quality control review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine whether the· quality control program for.the United States Special Operations Command, Office of the Inspector General, Audit Division is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.