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Section 1 Guidelines for Office of Inspector General Quality Control and Assurance Programs

Section 1 Guidelines for Office of Inspector General Quality Control and Assurance Programs. Peer Review Training – National Science Foundation February 7, 2012. http://www.ignet.gov/pande/audit1.html#guide 2009 Guide (. pdf format) 2009 Guide (.doc format). What I’ll Talk About Today.

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Section 1 Guidelines for Office of Inspector General Quality Control and Assurance Programs

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  1. Section 1Guidelines for Office of Inspector General Quality Control and Assurance Programs Peer Review Training – National Science Foundation February 7, 2012 Kieu Rubb, Treasury OIG, rubbk@oig.treas.gov, 202-927-5904

  2. http://www.ignet.gov/pande/audit1.html#guide2009 Guide (.pdf format) 2009 Guide (.doc format)

  3. What I’ll Talk About Today • Purpose of Section 1 • System of Quality Control • Peer Review Responsibilities • Questions

  4. Purpose • Guidance so OIG has reasonable assurance of complying with professional standards and applicable legal and regulatory requirements: • GAAS • SAS/SSAE • OMB/GAO guidance • OIG-related statutes • Other laws and regulations

  5. What’s in a QA System? • Leadership • High-quality work • Policies, procedures, and Monitoring

  6. QA System Structure • Depends on • OIG’s size • Number of offices • Geographic dispersion • Personnel knowledge and experience • Nature and complexity of work • Cost-benefit considerations

  7. Why Have a QA System • Ensure objective, timely, and comprehensive appraisal of operations • Professional care with quality assurance reviews

  8. Programs Characteristics • Leadership - Quality in audits and organization • Independence, legal, and ethical requirements • Initiation, acceptance, and continuation of engagements • HR/staffing - People have adequate skills, education, experience, and knowledge • Engagements performance, documentation, and reporting • Quality monitoring

  9. Quality Monitoring • Adherence to professional standards and legal requirements • Design of system of internal control • Staff compliance with quality control policies and procedures

  10. Monitoring Program • Analyze and report the results of monitoring • adequate planning • document findings • develop recommendations • solicit comments from reviewed • Identify any systemic issues for improvements • Provide corrective actions

  11. External Peer Review - Team Lead Responsibilities • Sufficient expertise and authority • Document proper supervision • Report to appropriate individual/level

  12. External Peer Review – Team Responsibilities • Conduct risk assessment • Give no advance notice • Conduct sufficient testing • Ensure positive and constructive process • Obtain sufficient, appropriate evidence • Determine compliance with standards, regulations, and policies and procedures • Prepare written results • Make recommendations and obtain written comments

  13. External Peer Review – Reviewed OIG Responsibilities • Provide documentation • Ensure positive and constructive process • Provide written comments • Implement appropriate corrective actions

  14. Questions For questions or comments on the revised guide, contact APRG@oig.treas.gov.

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