This General Services Administration (GSA) OIG review of the Social Security Administration (SSA) OIG Audit Organization was conducted in accordance with Government Auditing Standards and the Council of Inspectors General on Integrity and Efficiency Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General.
GSA OIG interviewed SSA OIG personnel and obtained an understanding of the nature of the SSA OIG's audit organization, and the design of its system of quality control sufficient to assess the risks implicit in its audit function. Based on its assessment, GSA OIG selected audits and administrative files to test for conformity with professional standards and compliance with the SSA OIG's system of quality control. The audits selected represented a reasonable cross-section of the SSA OIG's audit organization, with emphasis on higher-risk audits.
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