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-Naval Audit Service > Peer Review Results
​Peer Review Results

Peer Review Results

​Every 3 years, government audit agencies undergo an external peer review. These reviews, which are required by Generally Accepted Government Auditing Standards, consist of a vigorous review of the audit agency's system of quality control. Specific areas reviewed typically include:

  • Quality Assurance Program
  • Competence
  • Independence
  • Professional Judgment
  • Audit Planning
  • Supervision
  • Evidence and Documentation
  • Reporting

The last peer review of the Naval Audit Service was conducted in Fiscal Year 2014. The Naval Audit Service, once again, received the highest possible rating of "Pass". The peer review found reasonable assurance that Naval Audit Service personnel complied with Generally Accepted Government Auditing Standards (GAGAS) and internal policies.

Click here to view the Fiscal Year 2014 Peer Review Opinion Report on the Fiscal Year 2014 External Quality Control Peer Review of the Naval Audit Service.

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