The audit function provides independent assessments of a wide range of Agency programs and operations. Performance audits evaluate economy, efficiency, and effectiveness of entities and programs and their internal controls. Financial audits determine the accuracy of the Agency’s financial statements and controls. All audits are conducted in accordance with standards established by the Comptroller General of the United States.


  • Conducts performance and financial audits in accordance with standards established by the Comptroller General of the United States;
  • Trains audit staff in applicable management, quantitative, and audit techniques, as required by Comptroller General standards;
  • Reviews audit work performed under contract with private certified public accounting firms, such as audits of non-appropriated funds, to assess compliance with applicable standards;
  • Provides support to inspectors, intelligence oversight staff, and investigators (from NSA OIG and elsewhere) in areas such as the evaluation of financial records and statements, review of internal controls, and other audit-related functions;
  • Provides liaison, where applicable, with other Intelligence Community audit staffs; and
  • Provides NSA/CSS representation to the Intelligence Community Joint Audit Working Group, the DoD IG Internal Audit Policy Advisory Group, and at other professional audit forums.

Audit Division Branches

Mission and Mission Support Branch

The Mission and Mission Support Branch conducts statutorily mandated and discretionary audits covering a wide range of Agency functions and operations, as well as examining contracting practices. The branch also conducts reviews of support programs and processes, such as records management, emergency management, and management of government-furnished equipment.

Technology and Cyber Branch

The Technology and Cyber Branch conducts performance audits for information technology programs, systems, and capabilities.  The branch covers various technology topics, such as server security, signals intelligence technology issues, and software utilization and management.

Financial Audits Branch

The Financial Audits Branch conducts the oversight of the annual financial statement audit and the Service Organization Controls (SOC) 1 examination; and conducts the annual audit of payments, as mandated by the Improper Payments Elimination and Recovery Improvement Act (IPERIA).