QUALITY CONTROL REVIEW

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 quality control review (peer review) at least once every three years. Per the City of San Jose's Charter, the Office of the City Auditor is reviewed every two 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, and to provide assurance that established policies and procedures and applicable auditing standards are being followed. The National Association of Local Government Auditors (N.A.L.G.A.) has developed a program to assist local government auditors in meeting this peer review requirement.