Report | Feb. 10, 2022

External Peer Review of the National Guard Bureau Internal Review Office (DODIG-2022-062)

Evaluations

Publicly Released: February 14, 2022

We reviewed the system of quality control for the National Guard Bureau Internal Review (NGB IR) Office in effect for the 3‑year period ended February 28, 2021. A system of quality control encompasses the NGB IR Office’s 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. In our opinion, except for the deficiencies described in this report, the system of quality control for the NGB IR Office in effect for the 3‑year period ended February 28, 2021, has been suitably designed and complied with to provide the NGB IR Office with reasonable assurance of performing and reporting in conformity in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The NGB IR Office has received an external peer review rating of pass with deficiencies.