Compliance Guides
- Semi Annual Report to Congress Question and Answer Guide
- CIGIE QA Guide for IGEA Reporting and Posting Requirements
- Inspectors General Guide to Compliance Under the DATA Act (February 2017)
- Guide to the Inspector General Empowerment Act’s Computer Matching Exemption (June 2017)
- Guide on the Inspector General Empowerment Act’s Exemption to the Paperwork Reduction Act (August 2017)
- Administrative Leave Act: CIGIE Guidance (September 2017)
- Guide for Payment Integrity Information Act OIG Compliance Reviews (November 8, 2022)
- PIIA Checklist 2021 (September 2022) (XLXS)
Inspection and Evaluation Organizations
- Inspection and Evaluation Peer Review
- Guide
- Schedule
- I&E Peer Review Schedule 2021-2023 (Updated June 2021)
- Toolkit
Audit Organizations
*Note: We are currently working to update these guides. They are projected to be complete in the next few months*
- Single Audit Guides
- Desk Review Guide for Single Audits (November 2021 Edition)
- QCR Guide for Single Audits (November 2021 Edition)
- 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-18-601G, June 2018
- Vol. 2 (Audit Tools); GAO-18-625G, June 2018
- Vol. 3 (2010 - Checklist for Federal Accounting); GAO-21-105127, September 2021
- For comments, questions, updates contact: contact@gao.gov
- Best Practices Guide: Coordinating the Preparation and Audit of Federal Financial Statements (September 2007)
- Guide for Conducting External peer Reviews of the Audit Organizations of Federal Offices of inspector General (Updated March 2020)
For questions or comments on the revised guide, please contact CIGIE-Audit-PeerReview@list.nih.gov. - 2020 CIGIE Audit Peer Review Guide March 2020 (.doc format)
- 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 March 2020 (.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)
- Guide for Conducting External peer Reviews of Federal Offices of inspector General 2014 (Updated September 2014)
- Audit Peer Review Schedule 2017-2019 (5-1-2018)
For questions or comments on the revised guide, please contact Audit-PeerReview@cigie.gov.- 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)
- 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)
- Audit Peer Review Schedule 2017-2019 (5-1-2018)
Investigations Quality Standards & Other Operating Documents
- 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 2019)
- 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 2010-2014 (group a, group b, group c) (April 2012)
- Investigative Peer Review Schedule (July 2022)
- CIGIE Congressional Relations Handbook
Integrity Committee
Cross-Cutting Initiatives
The IG Community’s Joint Efforts To Protect Federal Grants From Fraud, Waste, and Abuse
The Council of the Inspectors General on Integrity and Efficiency’s Cloud Computing Initiative
Combatting the Opioid Crisis: Role of the Inspector General Community
Report on the Government Purchase Card Initiative
A Federal Government Assessment of Publicly Facing Web Applications
Whistleblowing Works: How Inspectors General Respond to and Protect Whistleblowers
The manuals and guides accessible on this page, which can also be located at www.ignet.gov/guidance, are provided to afford the public a better understanding of the important mission and functions of Council of the Inspectors General on Integrity and Efficiency and its member Offices of Inspectors General. Inclusion of a document on this page does not necessarily mean that the document is a “Guidance document” as defined in Executive Order 13891.