Report | March 8, 2021

System Review Report on the External Peer Review of the Air Force Audit Agency’s Special Access Program Audits (DODIG-2021-060)

Evaluation

Publicly Released: March 10, 2021

We reviewed the system of quality control for the Air Force Audit Agency (AFAA) Special Access Program (SAP) audits in effect for the 3‐year period ended December 31, 2019. A system of quality control encompasses the audit structure, policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in the Government Auditing Standards.

In our opinion, the system of quality control for the AFAA SAP audits in effect for the 3-year period ended December 31, 2019, has been suitably designed and complied with to provide the AFAA audit organization with reasonable assurance of performing and reporting in conformity in all material respects with applicable professional standards.

Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The AFAA audit organization has received a rating of pass for its SAP audits.

We conducted our review in accordance with the Government Auditing Standards and the Council of Inspectors General on Integrity and Efficiency (CIGIE) “Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General,” September 2014.

This report is the result of Proj. No. D2020-DEV0SO-0044.001