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Report | Feb. 3, 2025

External Peer Review of the Army Internal Review Program (Project No. D2025-DEV0SO-0077.000)

Evaluation

The purpose of this memorandum is to notify you that we are initiating the subject external peer review. The Inspector General Act of 1978, as amended, requires the DoD Office of Inspector General to conduct, or approve arrangements for the conduct of, external peer reviews of DoD agencies in accordance with Generally Accepted Government Auditing Standards (GAGAS). GAGAS require that an audit organization performing engagements in accordance with GAGAS undergo an external peer review every 3 years by an organization that is independent of the organization being reviewed.


The objective of this external peer review is to determine, for the 3-year period that ended on December 31, 2024, whether the system of quality control for the Army Internal Review Program was suitably designed and complied with to provide reasonable assurance that the audit organization was performing and reporting in conformity with GAGAS and applicable legal and regulatory requirements in all material respects. We plan to perform this external peer review in accordance with the Council of the Inspectors General on Integrity and Efficiency “Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General.”