PBGC - Office of Inspector General

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Peer Review Reports

Government Auditing Standards require that each organization performing audits in accordance with these standards must have an external peer review. The objectives of a peer review are to determine whether an effective quality control system has been established in the office and if policies, procedures, and applicable government auditing standards are followed. Peer reviews of OIGs must be performed by reviewers independent of the audit organization being reviewed at least once every 3 years and be conducted in accordance with guidance established by the Council of Inspectors General on Integrity and Efficiency. Audit organizations can receive a rating of pass; pass with deficiencies; or fail.

2018 Results

The PBGC OIG received a peer review rating of "pass," the highest available, for the year ending September 30, 2018. The peer review, which was completed by the Securities and Exchange Commission OIG in January 2019, found the PBGC OIG's system of quality control was suitably designed and operating effectively to provide the PBGC OIG with reasonable assurance that its audits complied with applicable professional standards and the OIG's quality controls in all material aspects. Click Here for Full Report

Click here for the Peer Review report. 

Pension Benefits Guarantee Corporation
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