An Audit Quality Control System:
OP-4.1.6: Published: Aug 1, 1993. Publicly Released: Aug 1, 1993.
- Full Report:
GAO presented a guide to help federal, state, and local audit organizations design and improve their auditing systems and ensure the quality of their audit products by addressing: (1) proper system planning; (2) how a quality assurance system will affect job design, job staffing, implementation, and product preparation; (3) how to achieve sound, prompt, and satisfactory results; and (4) how to build a system that promotes quality in assignment selecting, performing, reporting, and peer reviews.