Audit

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).

• 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
  • EIP Critique Report 11-02 (November 2002)
  • EIP Benchmarks Report 11-02 (November 2002)
  • EIP Posn.Paper 11-02 (November 2002)
  • CFO-PCIE Improper and Erroneous Payments Work Group, Final Report on Indicators (September 2002)

• 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)

Audit Peer Review

Quality Standards & Other Operating Documents

• Guidance on Internal Control for Performance Audits 
• Quality Standards for Investigations (November 2011) 
• Quality Standards for Digital Forensics (November 2012)
• "Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General";
  December 2011
  (Guide and Appendices-Single zip file-RIGHT Click on link at right to Download File)
• "Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General";
  December 2011 (adobe .pdf format); (word .doc format)
  • Appendix A: Qualitative Assessment Review Organizational Profile (adobe .pdf format); (word .doc format)
  • Appendix B: Questionnaire for Review of Law Enforcement Powers Implementation
    (adobe .pdf format); (word .doc format)
  • Appendix C-1: Questionnaire for Review of Compliance with the CIGIE Quality Standards for Investigations
    (adobe .pdf format); (word .doc format)
  • Appendix C-2: Questionnaire for Review of Conformity with Quality Standards for Investigations (Digital Forensics)
  • Appendix D-1: CIGIE Peer Review Individual Closed Case Review Checklist (adobe .pdf format); (word .doc format)
  • Appendix D-2: CIGIE Peer Review Case Review Summary Checklist (adobe .pdf format); (word .doc format)
  • Appendix E: Sample Formats For CIGIE Quality Assessment Review Reports
    (adobe .pdf format); (word .doc format)
  • Appendix F: Attorney General Guidelines for Offices of Inspector General with Statutory Law Enforcement Authority; December 2003 (adobe .pdf format)
  • Appendix G-1: Attorney General Guidelines for Domestic FBI Operations; September 2008 (adobe .pdf format)
  • Appendix G-2: Cover Memorandum - Attorney General Guidelines for Domestic FBI Operations; September 2008 (adobe .pdf format)
  • Appendix H: Attorney General Guidelines Regarding The Use Of Confidential Informants; May 2002
    (adobe .pdf format)
  • Appendix I: CIGIE Quality Standards for Investigations; November 2011 (adobe .pdf format)
  • Appendix J: CIGIE Guidelines on Undercover Operations; June 2010 (adobe .pdf format)
• Previous Peer Review Guide Version "Qualitative Assessment Review Guidelines for Federal Offices of Inspector General"; May 2009 (Guide and Exhibits-Single zip file-RIGHT Click to Download File)
• Attorney General Memorandum for The Heads and Inspectors General of Executive Departments and Agencies
  (December 2003)
• Attorney General Guidelines for Offices of Inspectors General with Statutory Law Enforcement Authority (December 2003)
• Investigative Peer Review Schedule 2010-2014 (group a, group b, group c) (April 2012)
• Investigative Peer Review Schedule 2014-2019 (September 2016)
• Audit Peer Review Schedule 2017-2019 (November 2017)
• Audit Peer Review Schedule 2020-2022 (January 2022)

• Government Auditing Standards (The Yellow Book ~ 2018)

• Chief Acquisition Officers Council
• CFO Council
• CIO Council
• Domestic Working Group (GAO)
• Government Accountability Office
• Financial Management
• Procurement Policy
• Grants Management