Report | March 14, 2022

Project Announcement:External Peer Review of the Naval Audit Service Special Access Program Audits (Project No. D2022-DEV0SO-0113.000)

Evaluation

We plan to begin the subject external peer review in April 2022. The Government Auditing Standards require that an audit organization performing audits in accordance with the Government Auditing Standards 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 Naval Audit Service Special Access Program audits, was designed to provide reasonable assurance that the policies and procedures related to the system of audit quality were suitably designed, operating effectively, and complied with in practice.