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Guides & Reports
Guides & Reports
Guidance for Complying with Government Auditing Standards Related to Nonaudit Services - April 2014
Peer Review Resources
2011 Yellow Book Peer Review Guide
- A tool to conduct a self-assessment for compliance with Generally Accepted Government Auditing Standards.
2013 Red Book Peer Review Guide
- A tool to conduct a self-assessment for compliance with the International Professional Practices Framework.
Other Peer Review resources
- Biennial Member Satisfaction, Performance Measures, Mentoring
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Exposure Drafts and ALGA Responses
Drafts currently under consideration
ALGA formal responses to exposure drafts
-- The model syllabus provides an overview of key concepts in performance auditing. The syllabus is designed to be used in a performance auditing class within public administration/public affairs graduate school. The syllabus may also serve as a template for developing an in-house program for training new performance auditors.
Advocating for Auditing
(Click on the link to download a .pdf of the document.)
Important Message for Government Leaders
, your auditors are a wise investment - A letter in support of fully funding and supporting your in-house local government auditors.
Establishing a Performance Audit Function: Help for Local Government Leaders
, a brochure ALGA developed for public officials and members of the public, explaining the benefits of performance auditing for local governments.
- This brochure discusses the importance of having an independent audit function, and is primarily intended for non-auditors, who often do not appreciate the importance of auditor independence.
Why Your Organization Should Have an Independent Performance Audit Function
Why Your Organization Should Continue to Support Independent Performance Auditing
Hiring a Performance Auditor
, an in-depth explanation of the elements to be considered in developing an audit function.
Performance Measures for Audit Organizations
, provides examples of performance measures that can be used to help evaluate an audit office.
, model legislation ALGA developed to assist local governments with a framework for either an appointed or an elected auditor. Use this to:
Update / enhance existing audit statutes or ordinances; or
Create a new audit function in a local government.
The Role of Auditing in Public Sector Governance
, published by the IIA, this booklet is aimed at public officials and advocates of good governance. It:
Describes the contributions that audit functions can make to government operations; and
Lists the nine key elements needed for a public sector audit function to be effective.
Audit Committee Guidance
, describes the characteristics and benefits of effective audit committees.
Benefits of Audit Committees and Audit Committee Charters for Government Entities
, published by American Institute of Certified Public Accountants (AICPA).
Funding the Audit Function: Money Well Spent
, describes benefits to the local government of funding and supporting an in-house audit function.
Guidance on Outsourcing
, discusses key considerations when outsourcing audits or audit functions, including:
Characteristics of services that are most appropriate for outsourcing;
Potential benefits of outsourcing;
Potential risks of outsourcing;
ALGA recommendations for ensuring independence when contracting audits or audit functions.
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