The Pennsylvania Department of the Auditor General (department) has successfully passed a rigorous peer review of its system of quality control. A system of quality control encompasses the department's organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards, issued by the Comptroller General of the United States, and applicable legal and regulatory requirements in all material respects.
The most recent peer review report, issued September 29, 2021, gave the department a review rating of Pass — which is the highest level of assurance that an external peer review team can provide related to the department’s system of quality control. In their report, the reviewers concluded that the department’s system of quality control applicable to financial audits, attestation engagements, and performance audits conducted in accordance with Government Auditing Standards has been suitably designed and was complied with during the period August 1, 2020, to July 31, 2021. As designed, this system of quality control provides the department with reasonable assurance of performing and reporting in conformity with Government Auditing Standards in all material respects.
The peer review was conducted under the auspices of the National State Auditors Association (NSAA) in conjunction with the National Association of State Auditors, Comptrollers, and Treasurers (NASACT).
The next external peer review will take place in 2024. The reviews must be conducted by reviewers independent of the audit organization.