Association of Local Government Auditors

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Better Auditing
Peer Review Program Overview | Print |
Written by Alan Ash   
Professional standards for conducting audits in government have been promulgated by the comptroller general of the United States and published in Government Auditing Standards. One requirement of Government Auditing Standards is that audit organizations receive an external peer review at least once every three years. The objective of a peer review is to determine whether an audit organization’s internal quality control system is in place and operating effectively. Also a peer review provides assurance that established policies and procedures and applicable auditing standards are being followed. The Association of Local Government Auditors (A.L.G.A.) has developed a program to assist local government auditors in meeting this peer review requirement.

The A.L.G.A. peer review program has enjoyed considerable success since its inception in 1991. In addition to the many local government audit organizations that have had peer reviews conducted by A.L.G.A., other government associations have adopted our program. These include the Virginia Local Government Auditors Association, the California Association of State Auditors, and the Association of Pacific Island Public Auditors.
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Peer Review Guides | Print |
Written by Alan Ash   

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The Association of Local Government Auditors (ALGA) is committed to improving the quality of auditing in local government.  We encourage local auditors to adopt and follow Government Auditing Standards (GAS) issued by the Comptroller General of the United States.  ALGA's peer review program is intended to help member organizations in their efforts to meet these standards.  Peer review is a benefit of ALGA membership.  We encourage members to use this guide for self-assessment and to prepare for and undergo a peer review.  Use of the ALGA Peer Review Guide for peer reviews not administered through ALGA is prohibited.
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Reviewed Organizations | Print |
Written by Mike Taylor   
Government Auditing Standards require peer reviews every three years. International Standards for the Professional Practice of Internal Auditing require peer reviews every five years.  These are the organizations that have undergone a peer review by ALGA in accordance with one or both of these standards.

These are the organizations that have undergone a peer review by ALGA

With links to recent Peer Review Reports
Last updated  May 3, 2010
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What Small Shops Should Know About Passing an ALGA Peer Review | Print |
FOREWARD
Government Auditing Standards (GAS) help ensure that government auditors maintain competence, integrity, objectivity, and independence in planning, conducting, and reporting their work. Auditors enhance their credibility by following standards so their work can lead to improved government management, decision making, and oversight.

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Peer Review Corner

  • Changes Made and Changes on the Horizon - Summer 2010


    New Regions & Coordinators

    After analyzing historical trends in peer review activity, and guesstimating future demand, the Peer Review Committee is moving from four regions to six. These changes will be effective July 1, 2010. If you are already working with a coordinator on a review, you will likely continue to work with that same coordinator. If not, your current coordinator will work with you on the transition. Here are the new regions:

    REGION/COORDINATOR

    STATES/DISTRICTS/NATIONS

    I - Lisa Skapura1

    Canada, Connecticut , Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont 

    II - TBD2

    Kentucky, North Carolina, South Carolina,Tennessee, Virginia, West Virginia 

    III - Gary Chapman

    Alabama, Florida, Georgia, Mississippi 

    IV - Alan Gutowski

    Arkansas, Illinois, Indiana, Iowa, Louisiana, Michigan, Minnesota, Missouri, Ohio, Texas, Wisconsin 

    V - Erin Kenney

    Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, New Mexico, North Dakota, Oklahoma,

    Oregon, South Dakota, Utah, Washington, Wyoming 

    VI - Matt Weller

    Alaska, California, Hawaii, Nevada 

    1In addition to coordinating region I, Lisa Skapura is the coordinator for all Red Book peer reviews.

    2The committee is working on a coordinator for region II at this time. As soon as a coordinator is selected, contact information will be posted on the ALGA web site. In the meantime, shops in region II should contact the committee chair to request a peer review.

    Committee Membership Changes

    The term of the peer review committee chair is two years and it was two years ago that Alan Ash completed his outstanding work leading the committee. So, beginning in July Drew Harmon will take over committee leadership. Drew is one of the most experienced and committed reviewers and review coordinators ALGA has ever had. For Drew, there is good news and bad news. The good news is that two new members are joining the committee, Kelly Hammond and Wendy Simeon. Both are trained, experienced reviewers that will be great additions to the committee. The bad news is that the committee is losing Theresa Weatherman and LaVonne Griffin-Valade. Both Theresa and LaVonne have done a tremendous job working on committee projects, writing and revising review guides, and coordinating reviews.

    Training

    This has been a huge year for peer review training. In addition to the pre-conference workshop, training occurred at the fall 2009 Virginia Local Government Auditors Association conference, and at ALGAs regional training events in Phoenix and Portland. Over 100 attended training this year. The committee also provided a breakout session on Red Book peer reviews at the conference.  

    Red Book Review Guide

    As announced at the conference, the Red Book Review Guide is complete. By the time this quarterly is printed, the revised guide should be posted on the web site.

    Government Auditing Standards, Exposure Draft

    GAO anticipates issuing an exposure draft of revised Government Auditing Standards this summer. After a comment period and further revisions, new standards are expected in early 2011. As soon as the new standards are issued, the Peer Review Committee will get to work on revisions to the Review Guide. Along with updating the Review Guide, the committee will update the workshop training materials.

    Mike Taylor is the Peer Review Committee Chair

     

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