Peer Review Guides

Written by Alan Ash

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.

2008 Peer Review Guide

Entire Guide in one pdf file (380 kb)

I. Overview and Instructions (100kb Word doc)

II. Table of Contents

III. Forms, Checklists And Example Documents To Be Completed During The Review
Forms and Checklist A-F
Forms and Checklist G-H
Forms and Checklist I
Forms and Checklist J
Forms and Checklist K
Forms and Checklist L-O

2003 Peer Review Guide

2009 IIA Red Book Peer Review Guide
2009 Peer Review Guide for Audit Agencies
using IIA International Standards for the
Professional Practice of Internal Auditing
(also known as the Red Book)
2009 ALGA Red Book Peer Review Guide

2007 ALGA Red Book Peer Review Guide

The text and/or forms contained in this publication may not be reproduced without written permission from the
Association of Local Government Auditors.

First Printing, October 1991
Second Printing, May 1995
Third Printing, May 2004
Fourth Printing, May 2008

Peer Review Corner

Changes Made and Changes on the Horizon - Summer 2010

New Regions & Coordinators

After analyzing historical trends in peer review activity, and guesstimating future demand, the Peer Review Committee is moving from four regions to six. These changes will be effective July 1, 2010. If you are already working with a coordinator on a review, you will likely continue to work with that same coordinator. If not, your current coordinator will work with you on the transition. Here are the new regions:

REGION/COORDINATOR	STATES/DISTRICTS/NATIONS
I - Lisa Skapura¹	Canada, Connecticut , Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont
II - TBD²	Kentucky, North Carolina, South Carolina,Tennessee, Virginia, West Virginia
III - Gary Chapman	Alabama, Florida, Georgia, Mississippi
IV - Alan Gutowski	Arkansas, Illinois, Indiana, Iowa, Louisiana, Michigan, Minnesota, Missouri, Ohio, Texas, Wisconsin
V - Erin Kenney	Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wyoming
VI - Matt Weller	Alaska, California, Hawaii, Nevada

¹In addition to coordinating region I, Lisa Skapura is the coordinator for all Red Book peer reviews.

²The committee is working on a coordinator for region II at this time. As soon as a coordinator is selected, contact information will be posted on the ALGA web site. In the meantime, shops in region II should contact the committee chair to request a peer review.

Committee Membership Changes

The term of the peer review committee chair is two years and it was two years ago that Alan Ash completed his outstanding work leading the committee. So, beginning in July Drew Harmon will take over committee leadership. Drew is one of the most experienced and committed reviewers and review coordinators ALGA has ever had. For Drew, there is good news and bad news. The good news is that two new members are joining the committee, Kelly Hammond and Wendy Simeon. Both are trained, experienced reviewers that will be great additions to the committee. The bad news is that the committee is losing Theresa Weatherman and LaVonne Griffin-Valade. Both Theresa and LaVonne have done a tremendous job working on committee projects, writing and revising review guides, and coordinating reviews.

Training

This has been a huge year for peer review training. In addition to the pre-conference workshop, training occurred at the fall 2009 Virginia Local Government Auditors Association conference, and at ALGAs regional training events in Phoenix and Portland. Over 100 attended training this year. The committee also provided a breakout session on Red Book peer reviews at the conference.

Red Book Review Guide

As announced at the conference, the Red Book Review Guide is complete. By the time this quarterly is printed, the revised guide should be posted on the web site.

Government Auditing Standards, Exposure Draft

GAO anticipates issuing an exposure draft of revised Government Auditing Standards this summer. After a comment period and further revisions, new standards are expected in early 2011. As soon as the new standards are issued, the Peer Review Committee will get to work on revisions to the Review Guide. Along with updating the Review Guide, the committee will update the workshop training materials.

Mike Taylor is the Peer Review Committee Chair