Audit Quality

We are dedicated to providing independent, high-quality information that our stakeholders can use for decision making. Our system of quality management is an integral part of the audit process and meeting our vision of making a positive difference by promoting better government.

Government Auditing Standards¹, 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.

Government Auditing Standards describe general, field work, and reporting standards. Included in these standards is a requirement that each audit organization have a system of quality management in place that provides reasonable assurance that the audit organization and its personnel: 

• Fulfill their responsibilities in accordance with professional standards and applicable laws and regulations.  
• Perform and report on engagements in accordance with such standards and requirements.  

A system of quality management consists of the following nonprocess components: (1) governance and leadership; (2) independence, legal, and ethical requirements; (3) acceptance, initiation, and continuance of engagements; (4) engagement performance; (5) resources; and (6) information and communication. It also includes 2 components that are processes: the risk-assessment process and the monitoring and remediation process.

We meet this requirement by having established a system of quality management that, in general, includes but is not limited to:

• Audit manuals that provide policies and procedures that we use when we perform our audits and prepare our audit reports in accordance with Government Auditing Standards.
• 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. The external peer review is conducted every 3 years by experienced auditors from other state audit organizations administered through the National State Auditors Association. 
• An internal monitoring process to oversee the design, implementation, and operation of the system of quality management. The process is conducted by the Quality Management Services division and assisted by members of our Office who were not assigned to the audits reviewed.

¹This webpage has been updated for the Government Auditing Standards 2024 Revision effective December 15, 2025.