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.