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Audit Peer Review

For questions or comments on the revised guide, please contact CIGIE-Audit-PeerReview@list.nih.gov.

Schedule

Guide

Other Tools

Appendices

​February 2023 update to Appendix E: Checklist for Performance Audits Performed by the Office of Inspector General.

The table below reflects the changes made to Appendix E based on the 2021 Technical Update to the 2018 revision of Government Auditing Standards. 

March 2020 Appendix E February 2023 Appendix E
3.3 If internal control is significant to the engagement objectives, did the auditors:
b. Assess the design, implementation, and operating effectiveness of such internal control to the extent necessary to address the objectives? (GAS 8.49)		 3.3 If internal control is significant to the engagement objectives, did the auditors:
b. Plan and perform audit procedures to assess internal control to the extent necessary to address the objectives? (GAS 8.49)
8.4 When internal control is significant in the context of the audit objectives, did the auditors report (1) the scope of their work on internal control or components or principles and (2) any deficiencies in internal control that are significant in the context of the audit objectives and based on the work performed? (GAS 9.29-9.30) 8.4 When internal control is significant in the context of the audit objectives, did the auditors report (1) the scope of their work on internal control and (2) any deficiencies in internal control that are significant in the context of the audit objectives and based on the work performed? (GAS 9.29)
a. When reporting on the scope of their work on internal control, did the auditors identify the scope of internal control assessed to the extent necessary for report users to reasonably interpret the findings, conclusions, and recommendations in the audit report? (GAS 9.30)

The updated file has been added to this site for use and can be found at the link to Appendix E in the list of appendices below.

2020 Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General (March 2020)

 

2014 CIGIE Guide for Conducting Peer Reviews of Federal OIG Audit Organizations (September 2014)

Investigations Peer Review

Inspections and Evaluations Peer Review

Guide

Schedule

2021 Toolkit

2020 Toolkit