Types of OIG Work Activities

The various kinds of audits, evaluations, inspections, and investigations we perform enable the IG's office to assess Commerce programs and operations from a range of perspectives, and provide program managers with reviews and recommendations that are either narrowly focused or comprehensive, as needed.

AUDITS
Performance Audits address the efficiency, effectiveness, and economy of the Department's programs, activities, and information technology systems. They may check a unit's compliance with laws and regulations, and evaluate its success at achieving program objectives. They may also review the Department's financial assistance awards by assessing an award recipient's compliance with laws, regulations, and award terms and the degree to which projects achieved intended results.
Financial Audits determine whether a reporting entity (1) presents its financial statements fairly and in accordance with generally accepted accounting principles, (2) has an internal control structure that supports the control objectives set forth by OMB, and (3) complies with laws and regulations.
Attestation Engagements involve examining or performing limited, agreed-upon procedures on a specific operation or area and reporting the results. Attestation engagements focus on a broad range of financial or nonfinancial matters, such as an entity's management of a particular source of funding, its compliance with laws and regulations, or the allowability and reasonableness of grant and contract costs.

INSPECTIONS
Inspections are reviews of an activity, unit, or office, or a contractor or other nonfederal entity that receives funds from the Department. They focus on the organization and are often designed to give agency managers timely and useful information about operations, including current and foreseeable problems.

EVALUATIONS
Program Evaluations are in-depth reviews of specific management issues, policies, or programs.

Systems Evaluations review IT system development, acquisitions, operations, and policy.

INVESTIGATIONS

Criminal/Civil/Administrative Investigations are conducted in response to alleged or suspected wrongdoing by Department employees, contractors, recipients of financial assistance, and others responsible for handling federal resources. Investigations that expose violation of Department rules and regulations or acts of fraud committed against the U.S. government can result in administrative sanctions and/or criminal or civil prosecution.