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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.

Download the OIG brochure, Understanding the OIG Audit Process.

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 2020

Audit Archive

Recent Audits and Reviews

Contract Management: Smithsonian Needs to Enhance Controls for Managing and Monitoring Revenue Generating Contracts, October 22, 2019
Travel Expenses of the Board of Regents for Fiscal Years 2017 and 2018, September 30, 2019

Fiscal Year 2018 Independent Evaluation of the Smithsonian Institution’s Information Security Program, September 23, 2019

Information Security: The Smithsonian Needs to Enhance Protection of Sensitive Information, July 2, 2019

Audit of Federal Awards Performed in Accordance with Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, May 9, 2019

Management Advisory Regarding Violation of Smithsonian Time and Attendance Policy, March 19, 2019

Independent Accountant’s Report on the Smithsonian Enterprises Net Gain for Fiscal Year 2018, January 8, 2019

Independent Auditor’s Report on the Smithsonian Institution’s Fiscal Year 2018 Financial Statements, January 8, 2019

Independent Auditor’s Fiscal Year 2018 Closing Package Financial Statement Report of the Smithsonian Institution Federal Appropriated Funds, November 15, 2018

Actions Needed to Enhance Protection of Sensitive Information, October 10, 2018

Fiscal Year 2017 Independent Evaluation of the Smithsonian Institution’s Information Security Program, September 21, 2018

Personnel Security: Actions Needed to Strengthen the Background Investigation Process, September 20, 2018

Physical Security: The Office of Protection Services Needs to Strengthen Training, Medical and Physical, and Equipment Requirements for Armed Security Guards and Improve Oversight of Unarmed Contract Guards, September 18, 2018

Earlier audits are available in our Audit Archive and on

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