Peer Review of Amtrak OIG 2021 by the Office of Personnel Management OIG
We have reviewed the system of quality control for the audit organization of the National Railroad Passenger Corporation (Amtrak) Office of Inspector General (OIG) in effect for the year ended September 30, 2021. 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.
In our opinion, the system of quality control for the audit organization of Amtrak OIG in effect for the year ended September 30, 2021, has been suitably designed and complied with to provide Amtrak 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. Amtrak OIG has received an External Peer Review rating of pass.