Who Audits the Auditor?
Even the Office of the City Auditor undergoes an audit through a process known as Peer Review.
Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, are the guidelines for audits created by the Comptroller General and the audit agency of the United States Congress, the Government Accountability Office. These standards are the audit regulations followed by all federal audit agencies, as well as all federal contractors being audited, and many state and local audit agencies.
Generally Accepted Government Auditing Standards also require audit organizations to receive an external peer review at least once every three years. This audit is conducted by a team of independent auditors from other governmental jurisdictions and provides assurance that established policies, procedures, and applicable standards are being followed to ensure that audit findings are supported by sufficient and appropriate evidence. Peer reviews also determine whether an audit organization has an internal quality control system in place and whether it is operating effectively.
The most recent peer review took place in September 2025, covering the period from January 2022 to December 2024. Our office passed this peer review with flying colors! The review found the Office’s internal quality control system was compliant with GAGAS and complimented us on incorporating community outreach into our work. To determine compliance, the team reviewed our Office’s internal written policies and procedures, as well as internal monitoring procedures. They also reviewed a sample of engagements and working papers, as well as documents related to independence, training, and the development of audit staff, and conducted interviews with audit staff and management.
To obtain peer review reports prior to 2010, please contact our office.
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