Report | July 16, 2021

External Peer Review of the Missile Defense Agency Internal Review Office (DODIG-2021-103)

Evaluation

Publicly Released: July 20, 2021

We reviewed the system of quality control for the Missile Defense Agency Internal Review (MDA IR) Office in effect for the 3‐year period ended September 30, 2020. A system of quality control encompasses the MDA IR Office’s organizational structure, policies adopted, and procedures established to provide the system 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 MDA IR Office in effect for the 3-year period ended September 30, 2020, has been suitably designed and complied with to provide the MDA IR Office with reasonable assurance of performing and reporting in conformity with applicable professional standards and applicable legal and regulatory requirements in all material respects.

Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The MDA IR Office has received an external peer review rating of pass.