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Support for ALGA Members
Let Us Help You

Need assistance in demonstrating the value of audit, enhancing the effectiveness or the structural  independence of your office?  ALGA provides these publications to support you.  You can also get advice, a letter of support, or possibly a presentation to your decision makers, through our Advocacy Committee

When an ALGA member requests help, the Committee works together to meet your specific needs.

Publications (Click the links below to download the listed documents.)
  • 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.
  • Model Legislation, 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.
  • Guidance for Complying with Government Auditing Standards Related to Nonaudit Services, published by ALGA, this document provides step-by-step guidance for ensuring compliance with 2011 GAGAS restrictions on nonaudit services.
  • Auditor Independence - This brochure, developed by the ALGA Advocacy Committee, discusses the importance of having an independent audit function, and is primarily intended for non-auditors (for example, elected officials and their staff, the public, media), who often do not appreciate the importance of auditor independence. While conducting its work to promote the establishment of audit offices and protect or strengthen existing offices, the Advocacy Committee learned that non-auditors often do not understand the importance of auditor independence. The Committee encourages ALGA members to forward the brochure to those who need to understand this concept. For example, it could be provided to members of a governing body who are contemplating an action that could decrease the independence of their jurisdiction's audit function.
  • 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, encourages governments to adequately fund audit services.
  • Guidance on Outsourcing, describes some of the potential benefits and risks of outsourcing.
  • Government Auditing Standards, published by United States Government Accountability Office for performance and financial auditing. Click this link to access the most current version of GAO Yellow Book Standards and associated guidance.
  • International Organization of Supreme Audit Institutions (INTOSAI) Standards on performance auditing (ISSAI 3000). ISSAI 3000 provides a clear and well-organized primer on performance auditing. Click this link to access the executive summary for ISSAI 3000 and a list of links to individual sections within ISSAI 3000.
  • International Professional Practices Framework, published by The Institute of Internal Auditors, provides standards for practitioners of Internal Auditing. Click this link to access the most current version of the IIA's IPPF.


Letters from ALGA to Your Decision Makers
If appropriate, ALGA leadership may compose and send a letter to decision makers in support of your audit function.  Examples of our past letters of support:

Contact our Advocacy Committee or ALGA staff.