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. Beginning with the 2010 peer review, an international team from supreme audit institutions performs the peer review of both performance and financial audits. Previously, the review of performance audits was conducted separately from the review of financial audits (an international certified public accounting firm conducted the peer review of financial audit engagements).

2016 Results

The most recent review of GAO’s performance and financial audit practices for the year ending December 31, 2016, was completed in September 2017. The international peer review team confirmed that, in its opinion, GAO’s system of quality control is suitably designed and GAO was complying with its quality control system during 2016, and therefore, is conforming to United States Government Auditing Standards. The team cited several good practices in GAO from which other supreme audit institutions could benefit.

    • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
      http://www.gao.gov/products/D17922
      D17922: Sep 1, 2017

2013 Results

GAO’s most recent peer review of its performance and financial audit practices for the year ending December 31, 2013, was completed in September 2014. The resulting clean opinion confirms that GAO’s quality assurance system is suitably designed and operating effectively. In reaching its opinion, the peer review team cited GAO’s institutional structures, arrangements, and organizational culture which clearly prioritize quality and independence.

    • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
      http://www.gao.gov/products/D08828
      D08828: Sep 12, 2014

2010 Results

The peer review of GAO’s performance and financial audit practices for the year ending December 31, 2010, was completed in September 2011, providing GAO a clean opinion on the quality assurance system the agency uses to produce its reports and testimony to Congress. The team cited a number of exemplary practices at GAO, as well as a strong corporate culture that supports quality, as contributing to GAO’s effectiveness in improving government operations.

    • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
      http://www.gao.gov/products/D17925
      D17925: Sep 1, 2011

2007 Results

The most recent performance and financial audit peer reviews were completed in May 2008. The reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2007, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards and other relevant professional standards in conducting its performance and financial audit practices.

2004 Results

The 2004 performance and financial audit peer reviews 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 and other relevant standards in conducting its performance and financial audit practices.