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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 Government Audit 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

Related documents:

OIG FY14 Audit Plan

Understanding the Audit Process

Audit Archive

Management Alerts Archive

Recent Audits and Reviews

Travel Expenses of the Board of Regents for Fiscal Year 2013, Issued August 6, 2014

FY 2013 Review of the Smithsonian Institution's Information Security Program, Issued July 9, 2014

Smithsonian Needs to Finalize Its Cost-Benefit Analysis to Inform Real Estate Decisions, Issued July 3, 2014

Smithsonian Needs to Improve Preventative Controls for the Purchase Card Program, Issued March 31, 2014

Summary of Independent Auditor's Financial Statements Report, Issued March 31, 2014

Smithsonian Needs to Update and Implement Vehicle-Related Policies and Procedures, Issued March 27, 2014

Analysis of Survey Results on the Smithsonian’s Annual Financial Statement Assurance Letter Process, Issued January 31, 2014

Weaknesses in the Smithsonian Tropical Research Institute’s Financial Management Require Prompt Attention, Issued October 29, 2013

Smithsonian Needs Better Fundraising Reporting to Make Informed Project Management Decisions, Issued August 23, 2013

Annual Audit of Travel Expenses of the Board of Regents for Fiscal Year 2012, Issued July 26, 2013

FY 2012 Evaluation of the Smithsonian's Information Security Program, Issued June 3, 2013

Summary of Independent Auditor's Financial Statements Report, Issued March 29, 2013

The Smithsonian Institution Should Strengthen Travel Related Policies and Procedures, Issued March 8, 2013

Management Advisory Regarding Portable Computer Encryption, Issued March 4, 2013

Greater Efficiencies and Increased Oversight Needed for the NMAAHC Construction Management Process, Issued September 28, 2012

The Center for Folklife and Cultural Heritage Needs to Improve Its Financial Management Operations, Issued September 28, 2012

Management Advisory Regarding ARTLAB+ Stolen Laptops, Issued September 14, 2012

Management Advisory on the Audit of the Smithsonian's Use of Consulting Services, Issued June 29, 2012

Management Advisory Regarding Required COTR Training, Issued June 28, 2012

Smithsonian Institution Information Security Program, Issued May 15, 2012

The Smithsonian Should Streamline and Standardize Its Architect/Engineer Contract Modification Process, Issued May 11, 2012





Earlier audits are available in our Audit Archive.