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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.