Report | Jan. 10, 2022

Project Announcement: External Peer Review of the Army Internal Review Program (Project No. D2022-DEV0SO-0055.000)

Evaluation

The Government Auditing Standards require that an audit organization performing audits undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to determine, for the 3-year period ended December 31, 2021, whether the quality control system for the Army Internal Review Program was designed to provide reasonable assurance that the policies and procedures related to its system of audit quality were suitably designed, operating effectively, and complied with in practice.