USAID Office of Inspector General (OIG) reviewed the system of quality control for the audit organization of the General Services Administration (GSA) OIG in effect for the year ended March 31, 2024. A system of quality control encompasses GSA OIG’s organizational structure, and the policies adopted, and procedures established to provide it with reasonable assurance of conforming in all material respects with Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in Government Auditing Standards.
In their opinion, the system of quality control for the audit organization of GSA OIG in effect for the year ending March 31, 2024, has been suitably designed and complied with to provide GSA OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards and applicable legal and regulatory requirements in all material respects.
Audit organizations can receive a rating of pass, pass with deficiencies, or fail. GSA OIG has received an External Peer Review rating of pass.
REPORT
