Why This Report Was Done
The Department of Treasury Office of Inspector General reviewed the system of quality control for the audit organization of the EPA OIG in effect for the year ended September 30, 2023. A system of quality control encompasses the EPA OIG’s organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming in all material respects with Government Auditing Standards and applicable legal and regulatory requirements.
Summary of Findings
The Department of Treasury OIG determined that the system of quality control for the EPA OIG has been suitably designed and complied with to provide EPA OIG with reasonable assurance of performing and reporting in conformity in all material respects with applicable professional standards and applicable legal and regulatory requirements. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. EPA OIG has received an External Peer Review rating of pass.