External Peer Review Amtrak Audit Organization April 2019

April 15, 2019 |  Peer Review

We have reviewed the system of quality control for the audit organization of the Office of Inspector General for the National Railroad Passenger Corporation (Amtrak OIG) in effect for the year ended September 30, 2018. A system of quality control encompasses Amtrak 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. Amtrak OIG is responsible for establishing and maintaining a system of quality control that is designed to provide Amtrak OIG with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and Amtrak OIG’s compliance therewith based on our review.

Our review was conducted in accordance with Government Auditing Standards and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General. During our review, we interviewed Amtrak OIG personnel and obtained an understanding of the nature of the Amtrak OIG audit organization and the design of Amtrak OIG’s system of quality control sufficient to assess the risks implicit in its audit function. Based on our assessments, we selected audits and administrative files to test for conformity with professional standards and compliance with Amtrak OIG’s system of quality control. The engagements selected represented a reasonable cross-section of Amtrak OIG’s audit organization, with emphasis on higher-risk audits. Prior to concluding the peer review, we reassessed the adequacy of the scope of the peer review procedures and met with Amtrak OIG management to discuss the results of our review. We believe the procedures we performed provide a reasonable basis for our opinion.

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