External Peer Review of the U.S. Special Operations Command Office of the Inspector General Audit Division

Title Full

Date Issued

Monday, February 9, 2026

Submitting OIG

Department of Defense OIG

Agencies Reviewed/Investigated

Department of Defense

Report Number

DODIG-2026-054

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 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
D-2026-2054-DEV0SO-0001-0001	No	$0	$0
Rec. 1: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General adhere to the U.S. Special Operations Command, Standard Operating Procedures-2023-1, for monitoring and documenting quality in the division in accordance with Generally Accepted Government Auditing Standards 5.43, 5.44, and 5.45.
D-2026-2054-DEV0SO-0001-0002	No	$0	$0
Rec. 2: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop and implement controls to ensure that continuing professional education hours are accurately recorded and tracked and continuing professional education documentation is maintained to support the hours each auditor earns.
D-2026-2054-DEV0SO-0001-0003	No	$0	$0
Rec. 3: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop and implement controls to track each auditors continuing professional education compliance on a quarterly basis to help ensure that auditors complete sufficient continuing professional education hours in a 2-year reporting period.
D-2026-2054-DEV0SO-0001-0004	No	$0	$0
Rec. 4: The DoD OIG recommended that the Director of the Audit Division for the U.S. Special Operations Command Office of the Inspector General develop a tool, such as an audit risk assessment template, to help ensure that the auditors assess audit risk in accordance with Generally Accepted Government Auditing Standard 8.05.