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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.

Peer Review

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 Amtrak concluded that our quality control system was designed to meet government auditing standards and complied with those standards for the year ended March 31, 2017.

Download the September 2017 peer review report

Related documents:

Audit Plan for Fiscal Year 2018

Understanding the Audit Process

Audit Archive

Other Reports

Recent Audits and Reviews

Fiscal Year 2016 Independent Evaluation of the Smithsonian Institution’s Information Security Program, November 21, 2017

Independent Auditor's Fiscal Year 2017 Closing Package Financial Statement Report of the Smithsonian Institution Federal Appropriated Funds, November 16, 2017

Information Security: Opportunities to Reduce Risk of Unauthorized Access to the Smithsonian Institution's Publicly Accessible Websites, September 27, 2017

Fiscal Year 2016 Audit of Federal Awards, May 11, 2017

Fiscal Year 2016 Review of the Smithsonian Enterprise’s Net Gain, January 27, 2017

Fiscal Year 2016 Audit of the Smithsonian Institution's Financial Statements, January 27, 2017

Fiscal Year 2016 Audit of the Smithsonian Institution's Federal Closing Package Financial Statements, November 17, 2016

Fiscal Year 2015 Independent Evaluation of the Smithsonian Institution’s Information Security Program, September 30, 2016

Acquisition Management: Oversight and Monitoring Would Improve Compliance with Policies for Sole-Source Purchases, September 28, 2016

Travel Expenses of the Board of Regents for Fiscal Year 2015, August 2, 2016

Fiscal Year 2015 Smithsonian Institution Audit of Federal Awards Performed in Accordance with U.S. Office of Management and Budget Circular A-133, June 21, 2016

National Zoological Park: Improvements Needed to Strengthen Monitoring of Recommendations to Resolve Animal Care Issues, March 31, 2016

Deferred Maintenance: The Smithsonian Generally Followed Leading Management Practices, but Reducing Its Backlog Remains a Challenge, March 30, 2016

Smithsonian Enterprises: Audit of the Effectiveness of the Information Security Program, March 25, 2016

Audit of the Smithsonian Institution Privacy Program, March 14, 2016

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

Earlier audits are available in our Audit Archive.

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