18R0012_FAS_SCEPI_Attch_1.docx

Solicitation No. 60RRBH18R0012 Page 1 of 1 Attachment 1

FISMA Audit Services

OFFICE OF AUDIT

RAILROAD RETIREMENT BOARD

STATEMENT CONCERNING EXTERNAL AND/OR PERSONAL IMPAIRMENTS

Generally Accepted Government Auditing Standards require that auditors, in discharging their professional responsibilities, need to observe the principle of serving the public interest and maintaining the highest sense of integrity, objectivity, and independence. In all matters relating to the audit work, the audit organization and the individual auditor, whether government or public, should be free both in fact and appearance from personal, external, and organizational impairments to independence. Individual staff members are to notify their supervisory auditor or team leader if they have any external and/or personal impairment. The following threats to external and/or personal impairments include

1. The threat that a financial or other interest will inappropriately influence an auditor’s judgment or behavior;

2. The threat that an auditor or audit organization that has provided non-audit services will not appropriately evaluate the results of previous judgments made or services performed as part of the non-audit services when forming a judgment significant to an audit;

3. The threat that an auditor will, as a result of political, ideological, social or other convictions, take a position that is not objective;

4. The threat that aspects of a relationship with management or personnel of an audited entity, such as a close or long relationship, or that of an immediate or close family member, will lead an auditor to take a position that is not objective;

5. The threat that external influences or pressures will impact an auditor’s ability to make independent and objective judgments;

6. The threat that results from an auditor’s taking on the role of management or otherwise performing management functions on behalf of the entity undergoing an audit;

7. The threat that an audit organization’s placement within a government entity, in combination with the structure of the government entity being audited, will impact the audit organization’s ability to perform work and report results objectively;

8. Seeking employment with an audited bureau at the Railroad Retirement Board during the performance of the audit; and

9. Other personal impairments. Any external interference or influence that may improperly impair the judgment or independence of the auditor. (See GAGAS 3.02 – 3.59.)

Certification: I certify that I have read the attached information and to the best of my knowledge that I have no external and/or personal impairments that would compromise my impartiality.

Signature: ______________________________________________________ Date: _____________________

Print Name: ________________________________________________

E-mail Address: _____________________________________________ Telephone No.: __________________

Organization Name: _________________________________________ Contract No.: ____________________