Professional standards for conducting audits in government have been promulgated by the Comptroller General of the United States and published in Government Auditing Standards. One requirement of Government Auditing Standards is that audit organizations receive an external quality control review (peer review) at least once every three years.

The objective of a peer view is to determine whether an audit organization's internal quality control system is in place and operating effectively, and to provide assurance that established polices and procedures and applicable auditing standards are being followed.

The Association of Local Government Auditors (ALGA) has developed a program to assist local government auditors in meeting this peer review requirement. ALGA completed the last external quality control review for the Office of the City Auditor in March 2007.

Download a copy of the most recent ALGA peer review report (355k).

To view this report, you will need Adobe Acrobat Reader 5.0 to be installed on your computer. If you do not have this application, you can download it for free from Adobe.