Generally accepted government auditing standards (GAGAS) require Federal audit organizations that conduct audits in accordance with GAGAS to establish and maintain a system of quality control and undergo an external peer review at least once every three years by reviewers that are independent of the audit organization being reviewed. Peer reviews are conducted in accordance with guidelines established by the Council of Inspectors General on Integrity and Efficiency.
The peer review determines whether, during the period under review, the reviewed audit organization’s internal quality control system was adequate and whether quality control policies and procedures were being complied with to provide the audit organization with reasonable assurance of conforming with applicable professional standards.
The United States Consumer Product Safety Commission OIG performed the most recent audit peer review of our office. USITC OIG received a rating of pass.