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.

GAS requires audit organizations to have an external peer review at least once every three years.  As stated in GAS, the external peer review should determine whether, during the period under review, the reviewed audit organization’s internal quality control system was adequate and whether quality control polices and procedures were being complied with to provide the audit organization with reasonable assurance of conforming with applicable professional standards.  We have designed the forms contained in the ALGA Peer Review Guide to assist reviewers in making this determination.  Audit organizations should take remedial, corrective actions as needed based on the results of the peer review.

An audit organization can use the ALGA Peer Review Guide as a tool to conduct a self-assessment.  By completing the Audit Organization Description of its Quality Control System (QCS Description), an organization can identify weaknesses in its internal quality control system and develop improved procedures to help ensure compliance with standards.  Audit organizations are advised to conduct such an assessment and have controls in place before undergoing an external peer review.

ALGA would like to acknowledge the following past and current members of the Peer Review Committee for their efforts in contributing to the Peer Review Guide: