Report | July 26, 2021

Summary External Peer Review of the Army Audit Agency (DODIG-2021-109)

Evaluation

Publicly Released: July 28, 2021

We compiled the results of the external peer review (peer review) of the Army Audit Agency (AAA) non-Special Access Program (SAP) audits that the Naval Audit Service performed, and the peer review of AAA SAP audits that the DoD Office of Inspector General (OIG) performed, to make a summary assessment on the system of quality control of the AAA for the 3-year period ended December 31, 2019. A system of quality control encompasses the AAA 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 AAA 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 Government Auditing Standards and legal and regulatory requirements.

Audit organizations can receive a rating of pass, pass with deficiencies, or fail. In Naval Audit Service Report No. P2021-0001, the Naval Audit Service issued a rating of pass on the AAA system of quality control for non-SAP audits. In Report No. DODIG-2021-078, the DoD OIG issued a rating of pass on the AAA system of quality control for SAP audits.2 Therefore, the AAA has received a summary rating of pass.