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International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office

Published: Sep 26, 2023. Publicly Released: Sep 26, 2023.
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An international peer review team with representatives from the supreme audit institutions of Norway (review lead), Canada, New Zealand, and Sweden reviewed GAO's quality assurance system for managing its performance and financial audit practices in calendar year ending December 31, 2022. The resulting peer review rating of pass—the highest rating—confirms that GAO's quality assurance system is suitably designed and operating effectively. The peer review team also cited six good practices of GAO, from which other supreme audit institutions could benefit. Among the good practices the peer review team cited were GAO's workforce planning efforts and use of technical subject matter and methodological experts.

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