Peer Review
Every 3 years, independent organizations perform a peer review of GAO’s system of quality control for work done under generally accepted government auditing standards to determine whether it is suitably designed and operating effectively. The peer review includes a review of audit documentation, tests of functional areas, and staff interviews. The peer reviewers brief the Executive Committee, management, and staff members. An international certified public accounting firm conducts the peer review of financial audit engagements. An international team from supreme audit institutions performs the peer review of performance audits.
The first report was issued in April 2005. It found that our quality assurance system “was suitably designed and operating effectively, during the year ended 31 December 2004, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards in conducting its performance audit practice.”
Report of the International Certified Public Accounting Firm on GAO's Financial Audits, April 29, 2005
Full Report (PDF, 5 pages)
Report of the International Peer Review Team on GAO's Performance Audit Practice (prepared by the Office of the Auditor General of Canada), April 20, 2005
Full Report (PDF, 16 pages)