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 Naval Audit Service
Special Access Program projects 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.”