Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General

Abstract

The September 2014 Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General (September 2014 Guide) implements the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Audit Committee's peer review program. This guidance provides CIGIE member audit organizations with information on the implementation of the General Standard on Quality Control and Assurance in Government Auditing Standards, issued by the Comptroller General of the United States. Pursuant to its charter, the CIGIE Audit Committee administers the peer review program under Generally Accepted Government Auditing Standards (GAGAS) for Offices of Inspector General. The September 2014 Guide is based on (1) changes adopted by the CIGIE Audit Committee and described in its policy statement and (2) the December 2011 revision to Government Auditing Standards, and supersedes the March 2009 Guide and its corresponding November 2012 update.