Report | May 5, 2021

Summary External Peer Review of the Air Force Audit Agency (DODIG-2021-079)

Evaluation

Publicly Released: May 7, 2021

We made a summary assessment on the system of quality control of the Air Force Audit Agency (AFAA) for the 3-year period ended December 31, 2019. A system of quality control encompasses the AFAA’s organizational structure, the 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 in effect for the 3-year period ended December 31, 2019, has been suitably designed and complied with to provide the AFAA 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 AFAA  received a summary rating of pass.