Peer Review Report

Who Audits the Auditors?

In accordance with Government Auditing Standards and the International Standards for the Professional Practice of Internal Auditing, the Office has a Quality Assurance and Improvement Program (QAIP). Our QAIP involves project-level review procedures, an annual review of all projects completed, continuous review of our audit methodology and feedback from the Office’s stakeholders.  Additionally, at least every three years, the QAIP must include independent external review.

This review was completed for the first time in August 2015 and the Office passed. The report, which is attached, demonstrates that the policies and procedures we have implemented ensure the quality and reliability of audit results. Per the Government Auditing Standards, a Pass rating is “A conclusion that the audit organization’s system of quality controls has been suitably designed and complied with to provide the audit organization with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.” This type of review must be conducted every three years and was coordinated by the Association of Local Government Auditors.