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NEWS | April 27, 2021

External Peer Review of the Army Audit Agency Special Access Program Audits (DODIG-2021-078)

Evaluations

Publicly Released: April 29, 2021

We reviewed the system of quality control for the Army Audit Agency (AAA) Special Access Program (SAP) audits in effect for the 3-year period ended December 31, 2019. A system of quality control encompasses the AAA SAP organizational 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 AAA SAP audits in effect for the 3-year period ended December 31, 2019, has been suitably designed and complied with to provide the AAA with reasonable assurance of performing and reporting in conformity in all material respects with applicable professional standards and legal and regulatory requirements. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The AAA has received a rating of pass for its SAP audits.

 

This report is the result of Proj. No. D2020-DEV0SO-0044.002.