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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 the Small Business Administration's (SBA) OIG in meeting its peer review requirements, we reviewed its system of audit quality control. In our opinion, the system of quality control for the SBA OIG in effect for the period of April 1, 2012 through March 31, 2015, was suitably designed and complied with to provide the SBA OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.

Download our SBA peer review report

To assist the Corporation for National and Community Service's (CNCS) OIG in meeting its peer review requirements, we reviewed its system of audit quality control. 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:

Audit Plan for Fiscal Year 2016

Understanding the Audit Process

Audit Archive

Other Reports

Recent Audits and Reviews

Independent Auditors' Report on the Smithsonian Institution's Fiscal Year 2015 Financial Statements, Issued January 22, 2016

Fiscal Year 2014 Independent Evaluation of the Smithsonian Institution’s Information Security Program, December 17, 2015

Fiscal Year 2015 Audit of the Smithsonian Institution's Federal Closing Package Financial Statements, Issued November 17, 2015

Collections Management: Progress Made with Initiatives to Improve Inadequate Storage and Undertake Digitization, but Key Challenges Remain, Issued September 14, 2015

Independent Auditors' Reports on the Fiscal Year 2014 Audits of Federal Awards Performed in Accordance with Office of Management and Budget Circular A-133, Issued July 1, 2015

Travel Expenses of the Board of Regents for Fiscal Year 2014, Issued March 26, 2015

Smithsonian Had Effective Controls over Unliquidated Obligations for Federal Capital Contracts, Issued January 9, 2015

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

FY 2013 Evaluation 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






Earlier audits are available in our Audit Archive.