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Report | April 7, 2025

Project Announcement: Summary External Peer Review of the Naval Audit Service (Project No. D2025-DEV0SO-0096.000)

Evaluation

The purpose of this memorandum is to notify you that we are initiating the subject
external peer review. The Inspector General Act of 1978, as amended, requires the DoD Office
of Inspector General to conduct, or approve arrangements for the conduct of, external peer
reviews of DoD agencies in accordance with Generally Accepted Government Auditing
Standards (GAGAS). GAGAS require that an audit organization performing audits undergo an
external peer review every 3 years by an organization that is independent of the organization
being reviewed.