| Written by Caroline Thaung,
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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.
Surprisingly, my experience was much more gratifying than I had expected. There were many discussions and a continual exchange of ideas concerning the Yellow Book standards among the team members during the entire process, which consisted of examining numerous sets of documents and audit workpapers and then discussing the issues with the audit staff. The discussions we had were a great exercise in sharpening my understanding of the standards. Every government auditor is familiar with the Yellow Book standards. However, participating in a peer review has enhanced my understanding of the standards because it required me to interpret them from the standpoint of implementation and compliance.
A major challenge during the discussion process was reaching a consensus among the team members. Reaching an agreement among professionals with different backgrounds and perspectives was difficult at times. Whenever we reached an impasse, we consulted with Jim Williamson, our Regional Coordinator, who through further discussions helped us come to a consensus on all issues.
Overall, it was a rewarding experience. Not only was it an opportunity to find out how other audit shops are conducting their audits, it was also an opportunity to share experiences and exchange ideas with other professionals from our industry. It was also an opportunity to determine how one shop compares to another and to learn from other shops’ strengths and areas needing improvements. It was an experience that invited new perspectives on challenges that we all face in our profession.
It was a pleasure working with my fellow team members, Kim Buchanan from the Dallas-Fort Worth Airport and Doug Jenkins of Milwaukee County. Doug, a veteran of numerous ALGA peer reviews, was the ‘expert’ and our team leader. I would also like to thank Bob Wingenroth, City Auditor of the City of Phoenix and his staff for the professionalism and courtesy shown us. I am pleased to have had the opportunity to participate and feel that others can benefit from participating in a ALGA peer review.
Caroline Thaung is a Senior Staff Auditor for the City of Long Beach, California.
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Peer Review