Every three years our Office undergoes an external peer review to determine whether our Office has an adequately designed internal quality control system and is following that system in the audits we are performing. The purpose of that system is to ensure that we follow applicable standards issued by the American Institute of Certified Public Accountants and the Government Accountability Office when we are performing our audits.
We participate in the National State Auditors Association peer review program. Our review is performed by staff from other state audit organizations as well as a representative from the United States Department of Health and Human Services, who reviews the work we perform to support the Commonwealth’s Single Audit of federal funds.