External Peer Review of the U.S. Special Operations Command Office of the Inspector General Audit Division (Report No. DODIG-2026-054)

What We Did:

We reviewed the system of quality control for the U.S. Special Operations Command Office of the Inspector General Audit Division (SOIG-A) in effect for the 3-year review period that ended on December 31, 2024. A system of quality control encompasses the SOIG-A's structure, adopted policies, and established procedures to provide it with reasonable assurance of conforming in all material respects with the Generally Accepted Government Auditing Standards (GAGAS) and applicable legal and regulatory requirements. The elements of quality control are described in GAGAS. In our opinion, except for the deficiency described in this report, the system of quality control for the SOIG-A in effect for the 3-year review period that ended on December 31, 2024, was suitably designed and complied with to provide the SOIG-A with reasonable assurance of performing and reporting in conformity with GAGAS and applicable legal and regulatory requirements in all material respects.