USA 2011 ENG

The main objective of this international peer review was to render an opinion on whether the United States Government Accountability Office’s (GAO) system of quality control is suitably designed and was operating effectively during the year examined, and whether the quality control system gave GAO reasonable assurance that it is conforming to generally accepted government auditing standards (GAGAS). The peer review team examined key elements in GAO’s system of quality control, including the GAO Policy Manual,
the Financial Audit Manual, the Electronic Assistance Guide for Leading Engagements, GAO’s Agency Protocols and GAO’s Congressional Protocols. The team also reviewed GAO’s Inspection Program and its corporate actions to follow up on suggestions made in the 2007 peer review.
Furthermore, the team reviewed a sample of performance and financial audits completed in 2010 to find out whether GAO complied with GAGAS in the conduct of its
audit work. The peer review team did not examine non-audit activities or products of GAO.