Peer Review

Each Office of Inspector General (OIG) promotes economy, efficiency, and effectiveness and prevents and detects fraud and abuse in government programs and operations. OIGs play an important role in accountability, transparency, and oversight in government.

To help auditors fulfill their oversight roles and comply with statutory requirements, professional standards, and established policies and procedures, a 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). In addition, inspections and evaluations are a flexible and efficient tool for OIGs, and the Quality Standards for Inspection and Evaluation (Blue Book) governs these types of work.

The peer review process provides assurance to OIGs and their stakeholders that the Treasury Inspector General for Tax Administration's (TIGTA) Office of Audit and Office of Inspections and Evaluations are in compliance with applicable standards.

TIGTA's Most Recent Peer Reviews:

• Office of Audit Peer Review (completed November 2021)
• Office of Inspections and Evaluations Peer Review (completed March 2024)