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Audits and Inspections Directorate
SIGAR’s Audits Directorate produces audits, inspections, and other products to conduct oversight of reconstruction activities in Afghanistan. The Audits Directorate’s work is aimed at a wide range of programs and activities to fulfill SIGAR’s legislative mandate. The Directorate’s products identify problems associated with the United States’ reconstruction effort, and make recommendations to improve efficiency and effectiveness.
SIGAR’s audits range from assessments of program direction to narrower examinations of specific contracts or aspects of contract and program management. SIGAR’s inspections determine whether infrastructure projects have been properly constructed, are being used as intended, and maintained. SIGAR also conducts forensic reviews of reconstruction funds managed by the Department of Defense, Department of State, and the U.S. Agency for International Development. These forensic reviews identify anomalies that may indicate fraud.
SIGAR has developed a Strategic Audit Plan, to prioritize its oversight responsibilities and identify work planned for the coming year. SIGAR also consults and coordinates with other oversight organizations, and it seeks input from a variety of sources, including senior leaders in Afghanistan, other inspectors general, and Congress.
All products issued by the Audits Directorate are performed in compliance with Generally Accepted Government Auditing Standards (GAGAS), established by the Comptroller General of the United States, or the Quality Standards for Inspection and Evaluation, issued by the Council of the Inspectors General on Integrity and Efficiency.
