OIG Audits, Evaluations, and Reviews
To improve FMC management and effectiveness, the OIG conducts audits, evaluations, and reviews of agency programs and activities. In general, these activities involve an examination and analysis of FMC bureaus or offices, programs, or operations.
|Report No.||Report Title|
|A20-01||DATA Act Audit, 2019|
|A20-02||Independent Auditors’ Report of the FMC’s FY 2019 Financial Statements|
|A20-03||Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2019|
Audit, Evaluation, and Review Process
The auditor may review analyze, and verify agency records and obtain information by interviews, questionnaires, and physical inspections.
This process includes these steps:
- Written notification followed by an entrance meeting with FMC managers before the audit beginsAudit fieldworkAn exit meeting with management to discuss the audit resultsA draft audit report to FMC management for commentA final audit report presenting the results of the audit along with applicable findings and recommendationsA management decision after an evaluation of the audit findings and recommendationsThe final action taken to resolve the audit findings and recommendations
Audits are selected based on a number of factors, including:
- Statutory requirements
- Importance of the activity on Agency mission and strategic objectives
- Agency staff comments regarding observed weaknesses perceived vulnerabilities or inefficiencies
- Complaints from individuals outside the agency, including Congress, the media, and the public
The OIG performs its audits and evaluations in accordance with Government Auditing Standards.
Duty to Cooperate with the OIG Auditor
FMC employees have a duty to cooperate in audits conducted by the OIG and to respond to questions asked by an OIG auditor.
Employee Rights — Protection from Reprisal or Retaliation
Per the Inspector General Act of 1978, as amended and the Whistleblower Protection Act, 5 U.S.C. § 2302(b)(8)), no one may retaliate, or seek revenge against an employee or engage in any act of reprisal based upon the employee complaining to or cooperating with the OIG.
Final audit reports are generally provided to the Commission and management officials responsible for implementing the audit. All OIG audits, evaluations, and inspections are posted on the OIG’s webpage and can be downloaded. If you wish to receive electronic or hard copies of OIG reports when they are issued, please send a request to firstname.lastname@example.org and be sure to provide us with your email address.