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Peer Review Corner
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Friends, peers, standards compliant audit professionals. Those characterize the relationships that have grown from the fortuitous meeting and collaboration of ALGA and CASA. As Joanne Griggs aptly put it in her article Partnering a Peer Review Program, “CASA members were concerned about their inability to comply with the Yellow Book’s quality control review standard.” |
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Peer Review Corner
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I recently had the pleasure of participating in a ALGA peer review of the City of Phoenix’s Audit Department. My office has not yet gone through a ALGA peer review and so, it was truly a new experience as a first-time reviewer. |
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Peer Review Corner
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Greetings, fellow auditors. Following is the annual report of the Peer Review Committee. If you have a question about ALGA’s peer review activities after reading this article, please contact your Region Coordinator who is sure to have the answer. First, I want to pay tribute to someone who was instrumental in establishing our peer review program, someone who had a vision for how our program would work, and someone who helped the Peer Review Committee stay on course during the past ten years. Harry Brooks, one of the peer review program’s founding fathers, is unable to continue working on the Peer Review Committee because of scheduling conflicts in his (relatively) new office. It was Harry who conceived the notion of Region Coordinators and dividing the country into five regions for the purpose of coordinating peer reviews. Thank you, Harry, for your many contributions as a member of the Peer Review Committee. Our program would not have been nearly as successful without your great work.
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Peer Review Corner
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Small audit shops can pass peer review just as easily as a large shop. Even if you don’t fully comply with audit standards now, chances are that with very little effort and a few minor changes you can be in full compliance. The author of this article worked as a single auditor and later as a two-person audit shop in Independence, Missouri and was able to receive an unqualified peer review opinion for that audit operation.
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Peer Review Corner
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When ALGA was established in 1989, one of its first initiatives was to create a peer review program to enable its local government audit members to achieve compliance with Government Auditing Standards. Over the years, ALGA’s Quality Control Review Guide has been revised, program administration has been strengthened, and the number of organizations participating in peer reviews has grown.
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Peer Review Corner
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Are you considering having a peer review of your office? Should you be? Is the very thought of such an event keeping you awake at night? Yes? I know how you feel; I’ve had many a sleepless night contemplating peer review. The good news is you can relax. Relief is at hand, and it comes not from sleeping pills or early retirement but rather from heeding the advice that has passed through this column over the past few quarters. Allow me to briefly provide some background. On January 1, 1998 there was an amalgamation of seven cities into one in Toronto. Of those seven cities three had functioning audit departments with a total of 50 staff. After amalgamation there was one audit department with 21 staff. |
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Peer Review