The Government Accountability Office has published professional standards for the conduct of audits in government. These standards are known as Generally Accepted Government Auditing Standards (GAGAS).

GAGAS includes detailed quality control guidelines for financial and performance audits and for ensuring the independence and objectivity of the audit function. Work performed in compliance with GAGAS leads to improved government management, better decision-making and oversight, effective and efficient operations, and accountability for resources and results.

GAGAS requires each audit office to undergo an external quality control review (peer review) on a periodic basis to ensure the audit office is complying with GAGAS.

The Association of Local Government Auditors (ALGA) has developed a program to assist local government auditors in meeting these peer review requirements. The objective of a peer review is to determine whether an audit organization's internal quality control system is in place and operating effectively, and to provide assurance that established procedures and applicable auditing standards are being followed.