Other Audit Reports

National Science Foundation - Inspector General

System Review Report on the Office of the Special Inspector General for Iraq Reconstruction, Report Number 10-6-003

SIGIR is proud to announce that it has passed the Council of the Inspectors General on Integrity and Efficiency-mandated external peer review of its system of quality control without any deficiencies. Government Auditing Standards requires that each audit organization performing audits in accordance with these standards establish a system of quality control that is designed to provide reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements. Each audit organization is required to have an external peer review at least once every 3 years. SIGIR's peer review was conducted by the National Science Foundation's Office of Inspector General for the year ending July 31, 2009.

Read the report here.

Private Security Contractor Plan

SIGIR and participating federal inspectors general are pleased to present the May 8, 2009 Comprehensive Plan for Audits of Private Security Contractors. This version of the plan updates our earlier plan dated October 17, 2008 and highlights our framework for auditing the use of private security contractors in Iraq reconstruction. This plan addresses U.S. funded private security contractors that have worked in Iraq for the Directorates of Defense and State and the U.S. Agency for International Development.

Review the Plan here.

Auditing Standards

The Special Inspector General for Iraq Reconstruction uses Government Auditing Standards (the Yellow Book) as the framework to enable SIGIR to conduct audits that can lead to improved management, oversight, and accountability. Also known as generally accepted government auditing standards (GAGAS), the Yellow Book is published by the Government Accountability Office (GAO). The standards pertain to professional qualifications of auditors, audit quality, and the characteristics of professional and meaningful audit reports.

Audit Strategic Plan

Audit Strategic Plan, Calendar Years 2009-2011

Review the Audit strategic Plan here


Goals & Key Objectives:

  1. Improve business practices and accountability in managing contracts and grants for Iraq reconstruction
    1. Fulfill SIGIR’s legislative mandate for a forensic audit report on all amounts appropriated or otherwise made available for Iraq reconstruction
    2. Fulfill SIGIR’s legislative mandate to develop a comprehensive plan for a series of audits of contracts, subcontracts, and task and delivery orders for the performance of security and reconstruction in Iraq, in consultation with other relevant Inspectors General
  2. Strengthen the economy, efficiency, and effectiveness of programs and operations designed to facilitate Iraq reconstruction
    1. Review the progress, status, relative effectiveness, and continuing challenges related to U.S. funded efforts to facilitate (1) Iraqi governance, (2) economic development and provision of essential services, and (3) development and sustainment of Iraqi security forces
    2. Review the economy, efficiency, and effectiveness of individual components of the programs to support governance, economic development and essential services, and Iraq security
  3. Provide for independent and objective leadership and coordination of, and recommendations on, policies designed to address problems and deficiencies in reconstruction and stabilization efforts in Iraq
    1. Determine what was achieved for what we spent on major reconstruction sectors such as electricity, oil, governance, and defense
    2. Identify which program approaches and strategies worked well and which ones did not
    3. Identify the major lessons learned and related best practices that can be applied to help in the management of contingency operations


Core Values:

  1. Professionalism
  2. Productivity
  3. Perserverance

Comprehensive Oversight Plan for Southwest Asia

The participating DoD and Federal oversight agencies are pleased to present the February 2010 update to the Comprehensive Oversight Plan for Southwest Asia. It addresses the participating DoD and Federal oversight agencies ongoing and planned projects evaluating U.S. government and military operations and activities in Southwest Asia. This plan includes SIGIR's ongoing and planned work of U.S. funded Iraq reconstruction activities.


Review the Plan here