Report | Aug. 31, 2020

Project Announcement: Summary Evaluation on Oversight of the External Peer Review of the Army Audit Agency (Project No. D2020-DEV0SO-0170.000)


We will begin the subject evaluation in September 2020. The Government Auditing Standards (GAS) require that an audit organization performing audits in accordance with GAS undergo an external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to provide oversight and an opinion on the Naval Audit Service’s peer review of the Army Audit Agency for the 3-year period ended December 31, 2019. We will combine the results of the Naval Audit Service’s external peer review of the Army Audit Agency with our results of the Army Audit Agency’s Special Access Program audits to provide an overall opinion on Army Audit Agency’s compliance with GAS.