Publicly Released: June 6, 2022
This report provides the results of the DoD Office of Inspector General’s peer review of the Defense Commissary Agency (DeCA) Internal Review Office.
We reviewed the system of quality control for the Defense Commissary Agency Internal Review (DeCA IR) Office in effect for the 3-year period ended January 31, 2021. A system of quality control encompasses the DeCA IR Office’s structure, 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, except for the deficiencies described in this report, the system of quality control for the DeCA IR Office in effect for the 3-year period ended January 31, 2021, has been suitably designed and complied with to provide the DeCA IR Office with reasonable assurance of performing and reporting in conformity in all material respects with the Government Auditing Standards and applicable legal and regulatory requirements.
Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The DeCA IR Office has received an external peer review rating of pass with deficiencies. The external peer review rating of pass with deficiencies is based on our assessment of the design of the DeCA IR Office’s system of quality control, the extent of compliance with the Government Auditing Standards, and DeCA IR Office policies and procedures.
The DeCA Deputy Director agreed with eight of the nine recommendations presented in the report; therefore, we consider the recommendations resolved and open. However, we consider Recommendation 8 unresolved because the DeCA Deputy Director did not agree with the recommendation and did not propose alternative corrective actions.