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Audits, Reviews and Evaluations

In general, an OIG audit, review or evaluation involves an examination and analysis of an organization, program, function, or activity. The auditor may inspect, analyze, and verify records and obtain information by interviews, questionnaires, and physical inspections.

The audit process involves the following steps:

1. Notification to the auditee and CPB management before the audit begins;
2. An entrance conference with the auditee to discuss the objectives, scope and timing of the audit;
3. Performance of the fieldwork by the auditor;
4. A draft audit report to be reviewed by CPB management and where appropriate, the auditee, for comments;
5. An exit conference with representatives of CPB and/or the auditee;
6. A final audit report indicating the results of the audit along with applicable findings and recommendations;
7. A management decision after an evaluation of the audit findings and recommendations;
8. The final action taken to resolve the audit findings and recommendations.

The OIG will perform its audits in accordance with the generally accepted government auditing standards prescribed by the Comptroller General of the United States. Reviews and evaluations will be conducted in accordance with applicable standards or the requirements of applicable OIG Manual chapters.

Reports resulting from such efforts will be issued to CPB management and posted on this Web site.