Professional standards for conducting audits in government have been promulgated by the comptroller general of the United States and published in Government Auditing Standards. One requirement of Government Auditing Standards is that audit organizations receive an external peer review at least once every three years. The objective of a peer review is to determine whether an audit organization’s internal quality control system is in place and operating effectively. Also a peer review provides assurance that established policies and procedures and applicable auditing standards are being followed. The Association of Local Government Auditors (A.L.G.A.) has developed a program to assist local government auditors in meeting this peer review requirement.

The A.L.G.A. peer review program has enjoyed considerable success since its inception in 1991. In addition to the many local government audit organizations that have had peer reviews conducted by A.L.G.A., other government associations have adopted our program. These include the Virginia Local Government Auditors Association, the California Association of State Auditors, and the Association of Pacific Island Public Auditors.

Government Auditing Standards (GAS) help ensure that government auditors maintain competence, integrity, objectivity, and independence in planning, conducting, and reporting their work. Auditors enhance their credibility by following standards so their work can lead to improved government management, decision making, and oversight.