External Peer Review of the Defense Commissary Agency Internal Review Office

Date Issued

Tuesday, March 11, 2025

Submitting OIG

Department of Defense OIG

Agencies Reviewed/Investigated

Department of Defense

Report Number

DODIG-2025-077

Report Type

Inspection / Evaluation

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
D-2025-2077-DEV0SO-0001-0001	No	$0	$0
Rec. 1: The DoD OIG recommended that the Defense Commissary Agency Internal Review Chief develop policies and procedures to describe how the Defense Commissary Agency Internal Review Office addresses Government Auditing Standards in the following areas. Independence Quality control and peer review Fieldwork for performance audits Reporting for performance audits
D-2025-2077-DEV0SO-0001-0002	No	$0	$0
Rec. 2: The DoD OIG recommended that the Defense Commissary Agency Director direct the Administration Division Chief to approve and implement Defense Commissary Agency Manual 90-05.01, "Internal Review Manual," in a timely manner after the Internal Review Chief develops policies and procedures in response to Recommendation 1.