OIG’s audit process generally includes:
- The OIG notifies the audit subject and CPB management of its intent to conduct an audit.
- The OIG has an entrance conference with the audit subject to discuss the objectives, scope, and timing of the audit.
- OIG auditors conducts fieldwork, which includes inspecting, analyzing, and verifying records and using interviews, questionnaires, and physical inspections to obtain additional information.
- The OIG analyzes the information it collects and writes preliminary observations, which it sends to the audit subject and CPB management.
- The audit subject responds orally or in writing to the preliminary observations.
- The OIG considers the audit subject’s response and issues a draft audit report to the audit subject and CPB management.
- CPB management and the audit subject review and comment on the draft audit.
- The OIG holds an exit conference with the subject of the audit.
- The OIG issues a final audit report, including audit results, applicable findings, recommendations, and, generally, any written response provided by the audit subject.
- CPB management evaluates the report and recommendations and issues its determination, which resolves the audit findings and recommendations. It is in this determination that CPB management decides what, if any, action the audit subject will have to take. These actions may involve refunding money to CPB, reallocating CPB funds to another project, submitting revised reports to CPB, restructuring how the audit subject handles CPB funds, or paying a penalty to CPB.
- The OIG final audit reports are posted to our website and shared with the relevant Congressional committees.
OIG audits follow generally accepted government auditing standards (GAGAS) prescribed by the Comptroller General of the United States. Reviews and evaluations follow the standards or requirements of applicable OIG Manual chapters and Quality Standards issued by the Council of the Inspectors General on Integrity and Efficiency.