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Report | April 14, 2023

External Peer Review of Naval Audit Service Special Access Program Audits (DODIG-2023-065)

Evaluations

Publicly Released: April 18, 2023

We reviewed the system of quality control for Naval Audit Service Special Access Program (SAP) audits in effect for the period April 20, 2018, through December 31, 2021. A system of quality control encompasses the Naval Audit Service’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 deficiency described in this report, the system of quality control for Naval Audit Service SAP audits in effect for the period April 20, 2018, through December 31, 2021, has been suitably designed and complied with to provide it 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 Naval Audit Service has received an external peer review rating of pass with a deficiency for its Special Access Program audits.

The external peer review rating of pass with a deficiency is based on our assessment of the design of Naval Audit Service SAP audits’ system of quality control, and the extent of compliance with the Government Auditing Standards and Naval Audit Service policies and procedures. We considered the nature, pervasiveness, and relative importance of the one deficiency we identified during our review and the extent of compliance with the Government Auditing Standards taken as a whole. The deficiency could create a situation in which the Naval Audit Service would not have reasonable assurance of performing or reporting SAP audits in conformity with applicable professional standards in one or more important respects. However, the deficiency does not rise to the level of a significant deficiency as defined in the Council of the Inspectors General on Integrity and Efficiency (CIGIE) “Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General,” which is required to support a fail rating. Therefore, we determined our review supports a pass with a deficiency rating for Naval Audit Service SAP audits.