The Auditor General is pleased to announce that in August 2015 the Association of Local Government Auditors (ALGA) conducted an external quality assurance review, also known as peer review on the Auditor General’s Office. The review team issued the highest level of compliance available in the ALGA Peer Review Program.

The rating indicates that the internal quality control system of the Auditor General’s Office was suitably designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards.

Prior to attending the Auditor General’s Office, a team of experienced government auditors spent a significant amount of time reviewing policies, procedures, audit work and reports produced by the Auditor General’s Office. Following a one week site visit, they issued their report.

The report provided to the Auditor General makes mention of the areas where the reviewers believe the Auditor General’s Office excels including:

  • “The standard templates and checklists the office has developed and incorporated into their audit processes helps ensure compliance with professional standards.
  • The audit staff is highly qualified as evidenced by their numerous certifications and solid technical skills.
  • The knowledgeable and efficient administrative team provides excellent support allowing the audit staff to conduct their audit work more efficiently.”

The peer review team also provided suggestions to enhance the Auditor General’s Office’s demonstrated adherence to Government Auditing Standards, generally in the following areas:

  • Implementing additional procedures that ensure compliance with ongoing continuing professional education requirements;
  • Selecting a reduced sample of audits for annual internal quality control review, which will help ensure the annual quality review is documented and completed in a timely manner;
  • Documenting more clearly the consideration of ongoing investigations and legal proceedings on the audit, if any;
  • Defining the audit report issuance date; and
  • Giving consideration to whether certain Forensic Unit reports would be classified as performance audits.

The Association of Local Government Auditors (ALGA) has more than 1600 members representing over 370 local government audit organizations, with offices ranging in size from just a few auditors to over 80 auditors. Members represent government audit agencies across the US, Canada and abroad.

View the peer review report and the Auditor General’s Response: