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Who Audits the Auditor?

Even the Office of the City Auditor gets audited 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, 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 make sure that audit findings are supported by sufficient and appropriate evidence. Peer reviews also determine if an audit organization has an internal quality control system in place and if they are operating effectively.

The most recent peer review took place in September 2022, covering the years 2019-2021. Our office passed this peer review with flying colors! The review found the Office’s internal quality control system was compliant with GAGAS. The review also noted the City Auditor’s Office (1) values and is committed to being independent, (2) audit staff are experienced and knowledgeable about the Government Auditing Standards, and (3) is well regarded nationally for its outstanding audits.

To obtain peer review reports prior to 2010, please contact our office.

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