Audit Checklist

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Appendix D

Checklist for Review of Attestation Engagements Performed by the Office of Inspector General

This Appendix includes guidance for reviewing the Office of Inspector General’s (OIG’s) attestation engagements conducted in accordance with Government Auditing Standards (GAS), Chapter 6, and the American Institute of Certified Public Accountants’ (AICPA’s) Statements on Standards for Attestation Engagements (SSAE). When an auditor conducts an attestation engagement under generally accepted government auditing standards (GAGAS), the engagement must be conducted in accordance with the SSAEs and additional GAGAS standards. This appendix is not intended to replace auditor judgment, and while comprehensive, the peer review team may also wish to consult with other guidance as warranted. That guidance includes the SSAE and the AICPA’s peer review checklists for attestation engagements (aicpa.org/members/div/practmon/systemreview.asp). In this regard, there are three AICPA checklists covering AICPA requirements and GAGAS: (1) Agreed-Upon Procedures Engagement Checklist – PRP §20,900; (2) Other Attestation Engagement Checklist – PRP §21,000; and (3) Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision – PRP §21,120A.

OIG UNDER REVIEW:

NAME OF ENGAGEMENT:

CONTROL NO.:

TYPE OF ATTESTATION ENGAGEMENT:

_____EXAMINATION

_____REVIEW

_____AGREED-UPON PROCEDURES

REVIEWER(S): 

DATE COMPLETED:
| |Yes |No |N/A |Remarks and Findings | |1. General Standards | | | |Note: In assessing compliance with the GAGAS general standards for independence, professional judgment, and competence on individual attestation | |engagements, the reviewer(s) should consult the OIG’s policies and procedures with respect to what is expected to be included in the attest | |documentation to demonstrate compliance. It is important to keep in mind that certain documentation may be maintained on an organization-wide level | |and evidence of compliance may not be found in the documentation for individual attestation engagements. That being said, when assessing the attest | |documentation, the reviewer should be alert to issues related to compliance with the general standards for independence, professional judgment, and | |competence and make further inquiry as appropriate. | |1.1 Independence (GAS 3.02-3.15) | | | | | |Did the OIG determine that auditors assigned to the attestation | | | | | |engagement are free of personal impairments to independence? (GAS, | | | | | |3.07) | | | | | |If there were potential or actual personal impairments to | | | | | |independence identified prior to or during the attestation | | | | | |engagement, did the OIG satisfactorily resolve the conflict? If the | | | |...
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