The Pennsylvania Department of the Auditor General 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 and procedures established to provide it with reasonable assurance of conforming to Government Auditing Standards, issued by the Comptroller General of the United States.
The most recent peer review report, issued September 21, 2018, 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 Standard was suitably designed and was complied with for the period July 1, 2017 to June 30, 2018. As designed, this system of quality control provides the department with reasonable assurance of performing and reporting in accordance with Government Auditing Standards.
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 be in 2021. The reviews are required by Government Auditing Standards to be conducted every three years.