The Veterans Affairs Office of Inspector General (VA OIG) reviewed the system of quality control for the audit organization of the Social Security Administration Office of Inspector General (SSA OIG) in effect for the year ended March 31, 2018. A system of quality control encompasses SSA OIG's organizational structure, and the policies adopted and procedures established to provide it with reasonable assurance of conforming with Government Auditing Standards. The elements of quality control are described in Government Auditing Standards. SSA OIG is responsible for establishing and maintaining a system of quality control. The system is designed to provide SSA OIG with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects.
This review was conducted in accordance with Government Auditing Standards and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General. During the review, VA OIG interviewed SSA OIG personnel and obtained an understanding of the nature of the SSA OIG audit organization and the design of SSA OIG's system of quality control.
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