Peer Review Conducted By Tennessee Valley Authority Office Of Inspector General

The Office of Inspector General (OIG) maintains a system of quality control to ensure
that work performed adheres to established OIG policies and procedures, meets
established standards of performance, and is carried out economically, efficiently, and
effectively. Also, in accordance with government auditing standards, the OIG’s auditing
function is subject to peer review. Peer reviews provide additional, external assurance
of the OIG’s adherence to prescribed standards, regulations, and legislation, through a
formal objective assessment of OIG operations. The Council of the Inspectors General
on Integrity and Efficiency (CIGIE) prescribes the methodology for performing peer
reviews. Attached is the latest review of OIG’s auditing functions.

Final report of the results of the Tennessee Valley Authority Office of Inspector
General’s External Quality Control Review of the Amtrak Inspector General’s audit
organization, conducted in accordance with government auditing standards and
guidelines established by the Council of the Inspectors General on Integrity and
Efficiency. The report shows the Amtrak OIG received a rating of pass.