The Review Process N.A.L.G.A.'s peer review process consists of a team of audit professionals, external to the audit organization under review, assessing the adequacy of the organization's internal quality controls and its overall level of compliance with Government Auditing Standards. Preparation During preparation, the audit organization contacts its N.A.L.G.A. region coordinator who forms a peer review team. After the reviewers and representatives of the audit organization have signed a review agreement, the organization provides the review team with background information and a description of its quality control system, and coordinates travel and hotel accommodations.
Preparation usually takes about two months.
The review team spends about a week on-site at the audit organization's offices, reviewing audit working papers and administrative files, and interviewing audit management and staff. Reporting At the conclusion of the site visit, the review team prepares a report containing its opinion regarding the organization's compliance with Government Auditing Standards. When appropriate, reviewers also prepare a letter to management that provides recommendations for needed improvements. Much of the reporting process is completed during the site visit to give audit management the opportunity to respond to the reviewers' findings, and to provide any clarifications that are needed before the reviewers finalize their report. The report is issued within one to four weeks following completion of the site visit.