Evaluations

March 8, 2021

System Review Report on the External Peer Review of the Air Force Audit Agency’s Special Access Program Audits (DODIG-2021-060)

Publicly Released: March 10, 2021

We reviewed the system of quality control for the Air Force Audit Agency (AFAA) Special Access Program (SAP) audits in effect for the 3‐year period ended December 31, 2019. A system of quality control encompasses the audit structure, policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in the Government Auditing Standards.

March 8, 2021

Project Announcement: External Peer Review of the National Guard Bureau Internal Review Office (Project No. D2021-DEV0SO-0100.000)

We will begin the subject peer review in March 2021. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended February 28, 2021, whether the quality control system for the National Guard Bureau Internal Review Office was designed to provide reasonable assurance that the policies and procedures related to its system of audit quality are suitably designed, operating effectively, and complied with in practice.

March 5, 2021

Evaluation of U.S. Central Command Response to COVID-19 (DODIG-2021-058)

This report is classified. To file a Freedom of Information Act Request, please submit a request to FOIA Online.

March 5, 2021

External Peer Review of the Defense Contract Audit Agency System Review Report (DODIG-2021-059)

Publicly Released: March 9, 2021

This final report provides the results of the DoD Office of Inspector General’s peer review of the Defense Contract Audit Agency

Feb. 26, 2021

Evaluation of Defense Contract Management Agency Actions Taken on Defense Contract Audit Agency Report Findings Involving Two of the Largest Department of Defense Contractors (DODIG-2021-056)

Publicly Released: March 2, 2021

The objective of this evaluation was to determine whether the actions taken by Defense Contract Management Agency (DCMA) contracting officers on Defense Contract Audit Agency (DCAA) audit report findings complied with applicable Federal Acquisition Regulation (FAR), DoD Instruction 7640.02, and DCMA policy.