The Inspector General Act of 1978 requires that appropriate steps be taken to ensure that any work performed by non-federal auditors complies with the standards established by the U.S. Comptroller General. This is accomplished by the performance of desk reviews or an audit work paper review of audit reports submitted by independent auditors, or both. As a result of these reviews, it may be determined that the auditor did not comply with standards as established by the U.S. Comptroller General or other appropriate professional standards. The auditor’s non-compliance with the standards may warrant a referral to the appropriate sanctioning or licensing authority.