About OIG Audits and Reviews
The Office of the Inspector General conducts and supervises audits relating to
Smithsonian programs and operations. At least annually, we conduct an
analysis to identify high-risk areas for review to provide assurance that the
Institution's programs and operations are working efficiently and effectively.
The results of this analysis are published as the annual audit plan. OIG audits are conducted in accordance with
Standards, promulgated by the U.S. Government
Accountability Office. The OIG also monitors the external audit of the
Institution's financial statements and contracts out reviews of the
Institution's information security practices.
Government Auditing Standards require audit organizations to undergo external peer reviews by independent reviewers every three years. In our most recent peer review, the OIG for the United States Railroad Retirement Board concluded that our quality control system was designed to meet government auditing standards and complied with those standards for the 15-month period ended March 31, 2014.
Download the August
2014 peer review report
Download the September
2011 peer review report
To assist other audit organizations in meeting their peer review requirements, we reviewed the system of audit quality control for the Corporation for National and Community Service's (CNCS) OIG. In our opinion, the system of quality control for the CNCS OIG in effect for the year ended September 30, 2012, was suitably designed and complied with to provide the CNCS OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.
Download our CNCS
peer review report
OIG FY15 Audit Plan
Understanding the Audit Process