Go To Search
Click to Home
Peer Review
Objective
The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards.

History
ALGA developed the Peer Review Program in 1991 to assist local government audit organizations in meeting the profession’s peer review requirements. Government Auditing Standards, promulgated by the U.S. Government Accountability Office (GAO), establishes professional standards for conducting audits in government. Those standards require audit organizations to receive an external peer review at least once every three years.

In 2007, ALGA developed a companion program for local government audit organizations following the International Professional Practices Framework issued by the Institute of Internal Auditors (IIA). Those standards require audit organizations to receive an external quality assurance review at least once every five years.

The GAO and the IIA reviewed ALGA’s Peer Review Program and found that it satisfies the requirements under both sets of standards.

As of June 2012, ALGA has performed over 330 peer reviews and currently averages 35 to 40 reviews each year. The program continues to be one of ALGA’s most popular services for members.

Resources
Peer Review Regions and Coordinators
Yellow Book Peer Review Resources 
Red Book Peer Review Resources 
How to Pass a Peer Review 
Reviewed Organizations 
Peer Review Training Videos