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Report | Feb. 8, 2021

Project Announcement: External Peer Review of the Defense Commissary Agency, Office of Internal Audit (Project No. D2021-DEV0SO-0090.000)


We will begin the subject peer review in February 2021. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards undergo an external peer review every three years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended January 31, 2021, whether the quality control program for the Defense Commissary Agency, Office of Internal Audit, is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.