The Association of Local Government Auditors (ALGA) is committed to improving the quality of auditing in local government.  We encourage local auditors to adopt and follow Government Auditing Standards (GAS) issued by the Comptroller General of the United States.  ALGA's peer review program is intended to help member organizations in their efforts to meet these standards.  Peer review is a benefit of ALGA membership.  We encourage members to use this guide for self-assessment and to prepare for and undergo a peer review.  Use of the ALGA Peer Review Guide for peer reviews not administered through ALGA is prohibited.

GAS requires audit organizations to have an external peer review at least once every three years.  As stated in GAS, the external peer review should determine whether, during the period under review, the reviewed audit organization's internal quality control system was adequate and whether quality control polices and procedures were being complied with to provide the audit organization with reasonable assurance of conforming with applicable professional standards.  We have designed the forms contained in the ALGA Peer Review Guide to assist reviewers in making this determination.  Audit organizations should take remedial, corrective actions as needed based on the results of the peer review.

An audit organization can use the ALGA Peer Review Guide as a tool to conduct a self-assessment.  By completing the Audit Organization Description of its Quality Control System (QCS Description), an organization can identify weaknesses in its internal quality control system and develop improved procedures to help ensure compliance with standards.  Audit organizations are advised to conduct such an assessment and have controls in place before undergoing an external peer review.

ALGA would like to acknowledge the following past and current members of the Peer Review Committee for their efforts in contributing to the Peer Review Guide:

Alan Ash, Peer Review Committee Chair
Director, Toronto, Ontario

Gary Chapman, At-Large Member
Senior Auditor, Tampa, FL

Mike Edmonds, Review Coordinator
Supervising Auditor, San Jose, CA

Michael Eglinski, At-Large Member
City Auditor, Lawrence, KS

David Givans, At-Large Member
County Internal Auditor, Deschutes County, Bend, OR

LaVonne Griffin-Valade, At-Large Member
County Auditor, Multnomah County, OR

Bill Greene, At-Large Member
Deputy City Auditor, Phoenix, AZ

Joanne Griggs, Review Coordinator
City Auditor, Virginia Beach, VA

Drew Harmon, Review Coordinator
City Auditor, Roanoke, VA

Amanda Noble, Past Chair
Deputy City Auditor, Atlanta, GA

Doug Norman, Past Chair
Senior Management Auditor, Portland, OR

Susan Reed, At-Large Member
Lifetime ALGA Member, Retired

Lisa Skapura, At-Large Member
Assistant Director, Summit County, OH

Mike Taylor, Review Coordinator
City Auditor, Stockton, CA

Theresa Weatherman, Review Coordinator
Audit Director, Fairfax County Public Schools, VA

Mike Widner, At-Large Member
Lead Auditor, City and County of Denver, CO

Jim Williamson, IIA Red Book Coordinator, Past Chair
Assistant City Auditor, Oklahoma City, OK

If you have questions regarding the ALGA Peer Review Program, the ALGA Peer Review Guide, or if you would like to schedule a peer review, please contact a current Peer Review Committee member.  Peer Review Committee member contact information can be obtained from the ALGA web site or Member Services.