U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.


Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.


Audits and Evaluations Division

The OIG Audits and Evaluation Program focuses on management and financial operations; economy or efficiency with which an organization, program, or function is managed; and whether the program achieves intended results.  OIG auditors assess the degree to which an organization complies with laws, regulations, and internal policies in carrying out programs.  OIG auditors also test program effectiveness and the accuracy and reliability of financial statements.  The overall objective of an engagement is to identify ways to enhance agency operations and promote greater economy and efficiency.  Engagements comprise four phases:

  • Survey – An initial phase of the engagement process is used to gather information on the agency’s organization, programs, activities, and functions.  An assessment of vulnerable areas determines whether further review is needed;
  • Fieldwork – Auditors gather detailed information to develop findings and support conclusions and recommendations;
  • Reporting – The auditors present the information, findings, conclusions, and recommendations that are supported by the evidence gathered during the survey and fieldwork phases.  The auditors hold exit conferences with management officials to obtain their views on issues in the draft report and present those comments in the published report, as appropriate.  The published reports of OIG engagements include formal written comments in their entirety as an appendix; and,
  • Resolution – Positive change results from the resolution process in which management takes action to improve operations based on the recommendations in the OIG’s published report. Management actions are monitored until final action is taken on all recommendations.  When management and the OIG cannot agree on the actions needed to correct a problem identified in an audit report, the issue can be taken to the NRC Chair or DNFSB Chair for resolution.

Reports resulting from completed audits are available on the Reports - NRC and Reports - DNFSB pages. You can use the filters on the right to sort for Audit reports.

Peer Reviews

To help auditors fulfill their oversight roles and comply with statutory requirements, professional standards, and established policies and procedures, an external peer review of an OIG audit organization is required by generally accepted government auditing standards (GAGAS) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE).  View all our peer review reports for more information.