Peer Reviews
We perform audits of state and quasi-public agencies, so who audits the state auditors?
Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, mandate that governmental audit organizations have an external quality control review assessment, known as a peer review, every three years.
The Peer Review Team
To comply with this requirement, our office participates in a peer review program administered by the National Association of State Auditors, Comptrollers and Treasurers (NASACT).
Under this program, NASACT provides a team of qualified government auditors from other states and the federal government to conduct a review of our quality control procedures. NASACT selects the teams from a pool of volunteers from various state audit offices.
The peer review team examines our quality control procedures to determine whether they are sufficient to ensure our office conducts audits in accordance with professional auditing standards.
The Peer Review Report
View our most recent external peer review report. The peer review team gave us the highest peer review rating (pass).
The report concluded that our office suitably designed and complied with the system of quality control during the review period to provide our organization with reasonable assurance of performing and reporting in conformance with Generally Accepted Government Auditing Standards in all material respects.
Our office is also required to monitor operations between peer reviews to ensure continuing effectiveness of our quality control system. APA management assigns two of our auditors to conduct an annual internal quality control inspection to ensure our control system is working as intended.