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Peer Review

Every 3 years, independent organizations perform a peer review of GAO’s system of quality control for work done under generally accepted government auditing standards to determine whether it is suitably designed and operating effectively. The peer review includes a review of audit documentation, tests of functional areas, and staff interviews. The peer reviewers brief the Executive Committee, management, and staff members. An international team from supreme audit institutions performs the peer review of performance audits. An international certified public accounting firm conducts the peer review of financial audit engagements.

2007 Results

The most recent performance and financial audit peer reviews were completed in May 2008. The reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2007, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards and other relevant professional standards in conducting its performance and financial audit practices.

• Report of the International Peer Review Team on GAO’s Performance Audit Practice (prepared by the Office of the Auditor General of Canada), May 30, 2008
  Full Report (PDF, 20 pages)


• Report of the International Certified Public Accounting Firm on GAO’s Financial Audits, May 23, 2008
  Full Report (PDF, 2 pages)

2004 Results

The 2004 performance and financial audit peer reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2004, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards and other relevant standards in conducting its performance and financial audit practices.

• Report of the International Peer Review Team on GAO's Performance Audit Practice (prepared by the Office of the Auditor General of Canada), April 20, 2005
  Full Report (PDF, 16 pages)


• Report of the International Certified Public Accounting Firm on GAO's Financial Audits, April 29, 2005
  Full Report (PDF, 5 pages)