Feb. 7, 2019 —
We have reviewed the system of quality control for the National Guard Bureau Internal Review (NGB IR) Office in effect for the period ended February 28, 2018. A system of quality control encompasses the NGB IR’s organizational structure, the policies adopted, and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards (GAS).
In our opinion, except for the deficiencies described in this report, the system of quality control for the NGB IR Office in effect for the period ended February 28, 2018, has been suitably designed and complied with to provide the NGB IR Office with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The NGB IR Office has received an External Peer Review rating of pass with deficiencies.
The formulation of the External Peer Review rating of pass with deficiencies was based upon the overall conclusion drawn from the assessment of the design of the NGB IR Office’s system of quality control and the extent of compliance with GAS and NGB IR policies and procedures. In addition, even though explanations were needed for us to understand work performed, we determined there was sufficient evidence to support findings, conclusions, and recommendations in NGB IR audit reports. Lastly, corrective actions were taken in July and August 2018 related to documenting entity management oversight of nonaudit services. Inherent limitations exist in the effectiveness of any system of quality control; therefore, noncompliance with the system of quality control may occur and not be detected.
This report is a result of Project No. D2018-DAPOIA-0105.000.