AUD-FM-20-31-01

OIG recommends that the Bureau of the Comptroller and Global Financial Services revise and implement quality control review procedures over its Phase II qualitative risk assessment for the OIG audit report risk factor process. At a minimum, the revised procedures should include documented independent reviews of staff risk assessment documentation that confirm scoring methodologies were based on the number of OIG recommendations rather than the number of reports and that all OIG reports, not only publicly available reports, were evaluated for potential improper payment.