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 Audit Standards
Audit Standards
Click here for Core Principles.
Who
Audits the Auditors?
Generally Accepted Government Auditing Standards
(GAGAS) guide local government auditors nationwide
and are issued by the Comptroller General of the
United States, the official auditor of the U.S.
Congress.
Since 1988, audit organizations following these
Standards have been required to have a peer review
every three years. In April 2009, City Auditor Laura
Doud requested and underwent the first peer review
of the Long Beach City Auditor’s Office.
City Auditor Doud has committed to undergo triennial
audits by independent panels of peers. These regular
peer reviews in the future will ensure that the
internal operations of the Long Beach City Auditor’s
Office are in full compliance with Government
Auditing Standards.
GAGAS
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.
Staff Contact:
You are encouraged to contact
Olivia Silva Maiser, Director of Communications at
562-570-6434 or at
Olivia.Maiser@longbeach.gov
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