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System Review Report on the Army Internal Review Program DODIG-2020-050

Evaluations

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Publically Released: January 17, 2019

We reviewed the system of quality control for the Army Internal Review (IR) Program in effect for the 3-year period ended December 31, 2018. The Army IR offices are responsible for establishing and maintaining a system of quality control that is designed to provide reasonable assurance that the Army IR offices and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the Army IR Program’s compliance with standards and requirements based on our review.

We conducted our review in accordance with the Government Auditing Standards and the Council of the Inspectors General on Integrity and Efficiency “Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General,” September 2014 version. During our review, we interviewed audit personnel and obtained an understanding of the nature of the Army IR Program and the design of its system of quality control sufficient to assess the risks implicit in its audit function.

The Deputy Assistant Secretary of the Army (Financial Operations), Acting Commander for U.S. Army Installation Management Command, the Commander of the U.S. Army Reserve 81st Readiness Division, and the U.S. Army Combat Capabilities Development Command Army Research Laboratory Director agreed to address all the recommendations presented in the report; therefore, the recommendations are considered resolved and open. The recommendations may be closed when we receive adequate documentation showing that all agreed-upon actions to implement the recommendations have been completed.