Office Standards

The Office of Independent Internal Audit (OIIA) is committed to achieving a high level of audit quality. We perform audit work in accordance with the Government Auditing Standards (GAS), promulgated by the Comptroller General of the United States and published by the U.S. Government Accountability Office (GAO). These standards provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.

Audit staff follow GAS for all financial and performance audits and attestation engagements performed by the OIIA. Below is an overview of the general standards, as well as the fieldwork and reporting standards for performance audits, which comprise the majority of our work.