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Peer Review

WHY GET A PEER REVIEW?

Local government audit organizations can opt to follow standards issued by the U.S. Government Accountability Office (Yellow Book) or the Institute of Internal Auditors (Red Book). A peer review gives a local government assurance that their audit organization is following auditing standards and that their quality control system is suitably designed to ensure audit standards are met. 

Yellow Book standards require a peer review every three years, and for organizations that follow Red Book standards, a review is required every five years.

The ALGA peer review program is resourced by volunteers from local government audit organizations who bring a unique level of expertise specific to our environment and profession.

ALGA arranges over 40 peer reviews year and the peer review program continues to be one of ALGA’s most popular member benefits.

This section provides more information about the review process, including how to request, prepare for, and pass a peer review.