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The
Government Accountability Office has published professional
standards for the conduct of audits in government.
These standards are known as the 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
can lead 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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