Office of Audits

About the Office of Audits

The Office of the Inspector General conducts and supervises audits relating to Smithsonian programs and operations. The OIG publishes an annual Audit Plan that identifies key areas for review based on a risk assessment, input from stakeholders, and our prior work.

OIG audits are conducted in accordance with Government Audit Standards, issued by the U.S. Government Accountability Office.  OIG also monitors the external audit of the Smithsonian's financial statements and contracts out reviews of its information security practices.

Peer Review

Government Auditing Standards require audit organizations to undergo external peer reviews by independent reviewers every three years. In our most recent peer review, the OIG for the Library of Congress concluded that our quality control system was designed to meet government auditing standards and complied with those standards for the year ended March 31, 2023.  For details, download the September 2023 Peer Review Report.