External Peer Review of FTC OIG by USCP OIG (modified report)

The United States Capitol Police (USCP) Office of lnspector General (OIG) reviewed established policies and procedures for the audit function of the Federal Trade Commission (FTC) OIG in effect at March 31, 2015. USCP OIG conducted the review in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General for assessing established audit policies and procedures. A Modified Peer Review is designed to assess an OIG audit organization whose work conducted in the last 3 years did not include audits and attestation engagements performed in accordance with generally accepted government auditing standards, but the OIG audit organization maintained policies and procedures in anticipation of performing such work. Based on the review, the established policies and procedures for the audit function at March 31 , 2015, were current and consistent with applicable professional standards as stated.