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 December 31, 2021, whether the quality control system for the Audit Division of the United States Special Operations Command, Office of Inspector General, was designed to provide reasonable assurance that the policies and procedures related to the system of audit quality were suitably designed, operating effectively, and complied with in practice.