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USA 2008 ENG
An international peer review team with representatives from the supreme audit institutions of Canada, Australia, the Netherlands, and the United Kingdom reviewed the quality assurance system that General Accountability Office (GAO) has established for managing its performance audit practice.
The criteria the peer review team used to assess GAO’s quality assurance system were drawn from GAO legislative authorities, Government Auditing Standards, 2003, and early adopted portions of the 2007 Revision, and the GAO performance audit manual.
The peer review team conducted the review in accordance with the peer review standards in Government Auditing Standards, 2003, and early adopted portions of the 2007 Revision. The peer review team examined GAO’s documented policies and procedures relative to applicable professional standards, reviewed documentation for a representative sample of 2007 audits selected from the first eight months of the year, and interviewed professional and administrative staff. The team also examined the performance of GAO’s own inspection service.