We are dedicated to providing independent, high quality information that our stakeholders can use for decision making. We believe our internal quality control system to be an integral part of the process for audit quality and meeting that vision.
Government Auditing Standards
Government Auditing Standards, issued by the Comptroller General of the United States, can be applied to both financial and performance audits. These standards are followed in financial and performance audits when required by laws or regulations or when an audit organization elects to follow them. Our Office follows Government Auditing Standards in our financial statement audits, federal single audits, and state agency and school district performance audits.
Internal Quality Control System
Government Auditing Standards describe general, field work, and reporting standards. Included in these standards is a requirement that each audit organization have an appropriate internal quality control system in place. An appropriate internal quality control system encompasses:
An external peer review, in which reviewers independent of our office determine whether we have adequate quality control policies and procedures and that those procedures were followed when we performed our audits, and
We meet this requirement by having established an internal quality control system that, in general, includes but is not limited to: