Report | June 9, 2017

External Peer Review Report on the Army Audit Agency Special Access Program Audits DODIG-2017-091

We have reviewed the system of quality control for the Army Audit Agency’s Special Access Program audits in effect for the year ended December 31, 2016. A system of quality control encompasses the Army Audit Agency’s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards. The elements of quality control are described in Government Auditing Standards. The Army Audit Agency is responsible for establishing and maintaining a system of quality control that is designed to provide it with reasonable assurance that the organization 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 Army Audit Agency’s compliance with standards and requirements based on our review.