IG Peer Reviews
Audit Peer Review
For questions or comments on the revised guide, please contact CIGIE-Audit-PeerReview@list.nih.gov.
Schedule
- Audit Peer Review Schedule 2023-2025 (January 2023) (.pdf format)
- Audit Peer Review Schedule 2020-2022 (January 2022) (.pdf format)
Guide
- 2020 CIGIE Audit Peer Review Guide March 2020 (.doc format)
- 2014 CIGIE Guide for Conducting Peer Reviews Federal OIG Audit Organizations September 2014 (.doc format)
- 2014 CIGIE Guide for Conducting Peer Reviews Federal OIG Audit Organizations September 2014 (.pdf format)
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)
- Appendix A Policies and Procedures March 2020 (.doc format)
- Appendix B Checklist for General Standards March 2020 (.doc format)
- Appendix C Checklist for Financial Audits Performed by the OIG March 2020 (.doc format)
- Appendix D1 Checklist for Examination Engagements Performed by the OIG March 2020 (.doc format)
- Appendix D2 Checklist for Review Engagements Performed by the OIG March 2020 (.doc format)
- Appendix D3 Checklist for AUP Engagements Performed by the OIG March 2020 (.doc format)
- Appendix D4 Checklist for Reviews of Financial Statements Engagements Performed by the OIG March 2020 (.doc format)
- Appendix E Checklist for Performance Audits Performed by the OIG February 2023 (.doc format)
- Appendix F Checklist for Monitoring of GAGAS Engagements Performed by IPAs March 2020 (.doc format)
- Appendix G Optional Staff Survey March 2020 (.doc format)
2014 CIGIE Guide for Conducting Peer Reviews of Federal OIG Audit Organizations (September 2014)
- Appendix A Policies & Procedures September 2014 (.doc format)
- Appendix A Policies & Procedures September 2014 (.pdf format)
- Appendix B Checklist ~ Review Adherence to General Standards September 2014 (.doc format)
- Appendix B Checklist ~ Review Adherence to General Standards September 2014 (.pdf format)
- Appendix C Checklist ~ Review Financial Audits Performed by OIG September 2014 (.doc format)
- Appendix C Checklist ~ Review Financial Audits Performed by OIG September 2014 (.pdf format)
- Appendix D Checklist ~ Review Attestation Engagements Performed by OIG September 2014 (.doc format)
- Appendix D Checklist ~ Review Attestation Engagements Performed by OIG September 2014 (.pdf format)
- Appendix E Checklist ~ Review Performance Audits Performed by OIG September 2014 (.doc format)
- Appendix E Checklist ~ Review Performance Audits Performed by OIG September 2014 (.pdf format)
- Appendix F Checklist ~ Review Audits Performed by IPAs September 2014 (.doc format)
- Appendix F Checklist ~ Review Audits Performed by IPAs September 2014 (.pdf format)
- Appendix G Optional Audit Staff Questionnaire September 2014 (.doc format)
- Appendix G Optional Audit Staff Questionnaire September 2014 (.pdf format)
Investigations Peer Review
- Investigative Peer Review Schedule 2022-2025 (March 2023)
- Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General (July 2017)
- Full Assessment Review (Zip file)
- Appendix A: CIGIE Qualitative Assessment Review Organizational Profile for Investigative Operations
- Appendix B-1: Assessment of Law Enforcement Powers Implementation Pursuant to Section 6(e) of the IG Act
- Appendix B-2: Assessment of Law Enforcement Powers Implementation Pursuant to Statute Other than Section 6(e) of the IG Act
- Appendix C-1: Assessment of Compliance with the CIGIE Quality Standards for Investigations
- Appendix C-2: Assessment of Compliance with CIGIE Quality Standards for Digital Forensics
- Appendix D-1:CIGIE Investigations Qualitative Assessment Review: Individual Closed Case Review Checklist
- Appendix D-2: CIGIE Investigations Qualitative Assessment Review: Case Review Summary Checklist
- Appendix E: Sample Formats For CIGIE Investigations Qualitative Assessment Review Reports
- Appendix F: Attorney General Guidelines for Offices of Inspector General with Statutory Law Enforcement Authority; December 2003
- Appendix G-1: Attorney General Guidelines for Domestic FBI Operations; September 2008
- Appendix G-2: Cover Memorandum - Attorney General Guidelines for Domestic FBI Operations; September 2008
- Appendix H: Attorney General Guidelines Regarding The Use Of Confidential Informants; May 2002
- Appendix I: CIGIE Quality Standards for Investigations; November 2011
- Appendix J: CIGIE Guidelines on Undercover Operations; June 2013
- Appendix K: Sample CIGIE Investigations Qualitative Assessment Review Memorandum of Understanding
- Quality Standards for Investigations (November 2011)
- Quality Standards for Digital Forensics (November 2012)
- Previous Peer Review Guide Version "Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General"; December 2011 - Guide and Exhibits-Single (Zip 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 (July 2022)
- Investigative Peer Review Schedule 2014-2019 (September 2016)
- Investigative Peer Review Schedule 2010-2014 (group a, group b, group c) (April 2012)
Inspections and Evaluations Peer Review
Guide
- Guide for Conducting Peer Reviews of Inspection and Evaluation Organizations (December 2021)
- Guide for Conducting Peer Reviews of Inspection and Evaluation Organizations (December 2020)
Schedule
- I&E Peer Review Schedule 2021-2023 (Updated January 2022)
- I&E Peer Review Schedule 2024-2026 (Updated January 2023)
2021 Toolkit
- 2021 - External Peer Review Process - Chart
- 2021 - IE Peer Review Tool Kit
- 2021 - Document or Information Request
- 2021 - Entrance Conference Agenda
- 2021 - Exit Conference Agenda
- 2021 - Appendix A - Peer Review Report Template
- 2021 - Appendix B - Letter of Comment Template
- 2021 - Appendix C -Memorandum of Understanding Template
- 2021 - Appendix D -Policy and Procedures Review Checklist
2020 Toolkit
- 2020 - External Peer Review Process - Chart
- 2020 - IE Peer Review Tool Kit 2020
- 2020 - Document or Information Request
- 2020 - Entrance Conference Agenda
- 2020 - Exit Conference Agenda
- 2020 - Appendix A - Peer Review Report Template
- 2020 - Appendix B Letter of Comment Template
- 2020 - Appendix C -Memorandum of Understanding Template
- 2020 - Appendix D -Policy and Procedures Review Checklist
- 2020 - Appendix E - Report Review Checklist
- 2020 - Appendix F - Work Plan Template
- 2020 - Appendix G- Process Checklist
- 2020 - I&E Peer Review FAQs