Report | July 5, 2022

Project Announcement: Summary External Peer Review of the Naval Audit Service (Project No. D2022-DEV0SO-0151.000)

Evaluation

We will begin the subject evaluation in July 2022. The Government Auditing Standards require that an audit organization performing audits in accordance with GAS undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed. Our objective is to provide oversight of the Air Force Audit Agency’s external peer review of the Naval Audit Service, excluding Special Access Program audits, for the 3-year period ended December 31, 2021. In addition, we will combine the results of the Air Force Audit Agency’s external peer review of the Naval Audit Service with our results of the Naval Audit Service Special Access Program audits to provide an overall opinion on Naval Audit Service’s system of quality control for the 3-year period ended December 31, 2021.