SIGAR's Audits Directorate conducts audits and inspections of reconstruction activities in Afghanistan. These audits are aimed at a wide range of programs and activities to fulfill SIGAR's legislative mandate. They 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 are quick-impact assessments to determine whether infrastructure projects have been properly constructed, are being used as intended, and can be sustained. 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 organization, and it seeks input from a variety of sources, including senior leaders in Afghanistan, other inspectors general and Congress.
All SIGAR audits are performed in compliance with Generally Accepted Government Auditing Standards (GAGAS), established by the Comptroller General of the United States.