Council of the Inspectors General on Integrity & Efficiency Audit Committee
Jennifer L. Fain, Inspector General, Federal Deposit Insurance Corporation, Committee Chair
Note: Prior to the establishment of the CIGIE, this committee operated under the auspices of the "PCIE" (President's Council on Integrity & Efficiency) and the "ECIE" (Executive Council on Integrity & Efficiency). Reports completed prior to the CIGIE use the PCIE & ECIE acronyms in their titles.
Mission
The mission of the Audit Committee is to provide leadership to and serve as a resource for the Federal Inspector General (IG) audit community. Specifically, the Audit Committee sponsors and coordinates audit-related activities that address multi-agency or Governmentwide issues, maintains professional standards for OIG audit activities, and administers the audit peer review program. The Audit Committee also provides input to the CIGIE Professional Development Committee on the training and development needs of the CIGIE audit community, and advice to the Chairperson, Vice Chairperson, and Executive Director regarding CIGIE's contracts for audit services. (as adopted in conjunction with Committee Charter 11/22/11).
Reports
- Toolkit for Identifying and Reporting Monetary Impact
- Training Sub Committee’s Auditor Training Needs Assessment Survey - May 2023
- Summary of Inspector General Compliance with the Improper Payments Elimination and Recovery Act of 2010
- Summary of Inspector General Reports Related to Executive Order 13520 on Improper Payments; August 2012
- The Chief Financial Officers Act of 1990 - 20 Years Later; July 2011
- Report on National Single Audit Sampling Project (June 2007)
- Fiscal Years 2006 and 2007 Assessments of Federal Agencies' Exhibit 300; A Compilation Prepared for the Office of Management and Budget (March 2007)
[Cmte Note: "Pages 5 - 68 are made up of individual agency/dept responses will not be publicly posted. Interested parties should contact the respective OIG Audit office."] - "Estimating the Costs and Benefits of Rendering an Opinion on Internal Control over Financial Reporting;" A joint report from the PCIE Audit Committee & the Chief Financial Officers Council (09/27/05)
- Federal Agencies' Controls over the Access, Disclosure, and Use of Social Security Numbers by External Entities (March 2003)
- Joint CFOC/PCIE Improper Erroneous Payments Workgroup
Manuals & Guides
- Single Audit Guides
- Guide for Desk Review of Single Audit Reports (2016 Edition; .pdf format)
- Guide for Desk Review of Single Audit Reports (2016 Edition; Microsoft Word format)
- Guide For Quality Control Reviews Single Audits (2016 Edition; .pdf format)
- Guide For Quality Control Reviews of Single Audits (2016 Edition; Microsoft Word format)
- FISMA Framework (September 2006)
- Financial Audit Manual (Issued jointly by GAO and the President's Council on Integrity and Efficiency; July 2008)
- Vol. 1 (Audit Methodology); GAO-08-585G, July 2008
- Vol. 2 (Audit Tools); GAO-08-586G, July 2008
- Vol. 3 (2010 - Checklist for Federal Accounting); GAO-07-1173G, August 2007
- For comments, questions, updates contact: contact@gao.gov
- Best Practices Guide: Coordinating the Preparation and Audit of Federal Financial Statements (September 2007)
Quality Standards & Other Operating Documents
Quality Standards
- Government Auditing Standards (The Yellow Book ~ 2024)