Report Contents
The Office of Personnel Management Office of Inspector General (OPM OIG) reviewed the system of quality control for the audit organization of the U.S. Department of State Office of Inspector General (State OIG) in effect for the year ended September 30, 2024. The system of quality control encompasses State 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.
In OPM OIG's opinion, the system of quality control for the audit organization of State OIG in effect for the year ended September 30, 2024, has been suitably designed and complied with to provide State OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.
Audit organizations can receive a rating of pass, pass with deficiencies, or fail. State OIG has received an External Peer Review rating of pass.