Manuals & Guides
Compliance Guides
- Semi Annual Report to Congress Question and Answer Guide
- CIGIE QA Guide for IGEA Reporting and Posting Requirements
- Inspectors General Guide to Compliance Under the DATA Act (February 2017)
- Guide to the Inspector General Empowerment Act’s Computer Matching Exemption (June 2017)
- Guide on the Inspector General Empowerment Act’s Exemption to the Paperwork Reduction Act (August 2017)
- Administrative Leave Act: CIGIE Guidance (September 2017)
Inspection and Evaluation Organizations
- Inspection and Evaluation Peer Review Schedule
- Guide for Conducting Peer Reviews of Inspection and Evaluation Organizations of Federal Offices of Inspector General
- Preparing for IE Peer Review Brochure
- Time Requirement for IE Peer Review
- IE Peer Review Process
- IE Peer Review FAQs
- IE Team Leader Responsibilities
Audit Organizations
- Single Audit Guides
- Guide for Desk Review of Single Audit Reports (2016 Edition; .pdf format)
- Guide for Desk Review of Single Audit Reports (2016 Edition; Microsoft Word format)
- Guide For Quality Control Reviews Single Audits (2016 Edition; .pdf format)
- Guide For Quality Control Reviews of Single Audits (2016 Edition; Microsoft Word format)
- FISMA Framework (September 2006)
- Financial Audit Manual (Issued jointly by GAO and the President's Council on Integrity and Efficiency; July 2008)
- Vol. 1 (Audit Methodology); GAO-18-601G, June 2018
- Vol. 2 (Audit Tools); GAO-18-625G, June 2018
- Vol. 3 (2010 - Checklist for Federal Accounting); GAO-18-626G, June 2018
- For comments, questions, updates contact: contact@gao.gov
- Best Practices Guide: Coordinating the Preparation and Audit of Federal Financial Statements (September 2007)
- Guide for Conducting External peer Reviews of Federal Offices of inspector General
- 2014 (Updated 09/2014)
- Audit Peer Review Schedule 2017-2019 (5-1-2018)
For questions or comments on the revised guide, please contact Audit-PeerReview@cigie.gov.- 2014 CIGIE Guide for Conducting Peer Reviews Federal OIG Audit Organizations September 2014(.doc format)
- 2014 CIGIE Guide for Conducting Peer Reviews Federal OIG Audit Organizations September 2014(.pdf format)
- Appendix A Policies & Procedures September 2014(.doc format)
- Appendix A Policies & Procedures September 2014(.pdf format)
- Appendix B Checklist ~ Review Adherence to General Standards September 2014(.doc format)
- Appendix B Checklist ~ Review Adherence to General Standards September 2014(.pdf format)
- Appendix C Checklist ~ Review Financial Audits Performed by OIG September 2014(.doc format)
- Appendix C Checklist ~ Review Financial Audits Performed by OIG September 2014(.pdf format)
- Appendix D Checklist ~ Review Attestation Engagements Performed by OIG September 2014(.doc format)
- Appendix D Checklist ~ Review Attestation Engagements Performed by OIG September 2014(.pdf format)
- Appendix E Checklist ~ Review Performance Audits Performed by OIG September 2014(.doc format)
- Appendix E Checklist ~ Review Performance Audits Performed by OIG September 2014(.pdf format)
- Appendix F Checklist ~ Review Audits Performed by IPAs September 2014(.doc format)
- Appendix F Checklist ~ Review Audits Performed by IPAs September 2014(.pdf format)
- Appendix G Optional Audit Staff Questionnaire September 2014(.doc format)
- Appendix G Optional Audit Staff Questionnaire September 2014(.pdf format)
- 2009 (Complete Update 03/09)
For questions or comments on the revised guide, please contact Audit-PeerReview@cigie.gov.- 2009 Guide (.pdf format)
- 2009 Guide (.doc format)
- Appendix A; Policies & Procedures (.pdf format)
- Appendix A (.doc format)
- Appendix B; Checklist ~ Review of Adherence to General Standards (.pdf format)
- Appendix B (.doc format)
- Appendix C; Checklist ~ Review of Financial Audits Performed (.pdf format)
- Appendix C (.doc format)
- Appendix D; Checklist ~ Review of Attestation Engagements Performed (.pdf format)
- Appendix D (.doc format)
- Appendix E; Checklist ~ Review of Performance Audits Performed (.pdf format)
- Appendix E (.doc format)
- Appendix F; Checklist ~ Review of Monitoring of Audit Work Performed by IPAs (.pdf format)
- Appendix F (.doc format)
Investigations Quality Standards & Other Operating Documents
- Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General (July 2017)
- Full Assessment Review (Zip file)
- Appendix A: CIGIE Qualitative Assessment Review Organizational Profile for Investigative Operations
- Appendix B-1: Assessment of Law Enforcement Powers Implementation Pursuant to Section 6(e) of the IG Act
- Appendix B-2: Assessment of Law Enforcement Powers Implementation Pursuant to Statute Other than Section 6(e) of the IG Act
- Appendix C-1: Assessment of Compliance with the CIGIE Quality Standards for Investigations
- Appendix C-2: Assessment of Compliance with CIGIE Quality Standards for Digital Forensics
- Appendix D-1:CIGIE Investigations Qualitative Assessment Review: Individual Closed Case Review Checklist
- Appendix D-2: CIGIE Investigations Qualitative Assessment Review: Case Review Summary Checklist
- Appendix E: Sample Formats For CIGIE Investigations Qualitative Assessment Review Reports
- Appendix F: Attorney General Guidelines for Offices of Inspector General with Statutory Law Enforcement Authority; December 2003
- Appendix G-1: Attorney General Guidelines for Domestic FBI Operations; September 2008
- Appendix G-2: Cover Memorandum - Attorney General Guidelines for Domestic FBI Operations; September 2008
- Appendix H: Attorney General Guidelines Regarding The Use Of Confidential Informants; May 2002
- Appendix I: CIGIE Quality Standards for Investigations; November 2011
- Appendix J: CIGIE Guidelines on Undercover Operations; June 2013
- Appendix K: Sample CIGIE Investigations Qualitative Assessment Review Memorandum of Understanding
- Quality Standards for Investigations (November 2011)
- Quality Standards for Digital Forensics (November 2012)
- Previous Peer Review Guide Version "Qualitative Assessment Review Guidelines for Investigative Operations of Federal Offices of Inspector General"; December 2011 - Guide and Exhibits-Single (Zip file)
- Attorney General Memorandum for The Heads and Inspectors General of Executive Departments and Agencies
(December 2003) - Attorney General Guidelines for Offices of Inspectors General with Statutory Law Enforcement Authority (December 2003)
- Investigative Peer Review Schedule 2010-2014 (group a, group b, group c) (April 2012)
- CIGIE Congressional Relations Handbook