Peer Review

Every 3 years, independent organizations perform a peer review of GAO’s system of quality control for work done under generally accepted government auditing standards to determine whether it is suitably designed and operating effectively. The peer review includes a review of audit documentation, tests of functional areas, and staff interviews. The peer reviewers brief the Executive Committee, management, and staff members. Beginning with the 2010 peer review, an international team from supreme audit institutions performs the peer review of both performance and financial audits. Previously, the review of performance audits was conducted separately from the review of financial audits (an international certified public accounting firm conducted the peer review of financial audit engagements).

2010 Results

The peer review of GAO’s performance and financial audit practices for the year ending December 31, 2010, was completed in September 2011, providing GAO a clean opinion on the quality assurance system the agency uses to produce its reports and testimony to Congress. The team cited a number of exemplary practices at GAO, as well as a strong corporate culture that supports quality, as contributing to GAO’s effectiveness in improving government operations.

    • Report of the International Peer Review Team on GAO’s Performance and Financial Audit Practices (prepared by the Office of the Auditor General of Norway), September 30, 2011
      Full Report (PDF, 12 pages)

2007 Results

The most recent performance and financial audit peer reviews were completed in May 2008. The reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2007, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards and other relevant professional standards in conducting its performance and financial audit practices.

    • Report of the International Peer Review Team on GAO’s Performance Audit Practice (prepared by the Office of the Auditor General of Canada), May 30, 2008
      Full Report (PDF, 20 pages)

    • Report of the International Certified Public Accounting Firm on GAO’s Financial Audits, May 23, 2008
      Full Report (PDF, 2 pages)

2004 Results

The 2004 performance and financial audit peer reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2004, to provide the GAO with reasonable assurance of conforming with the United States Government Auditing Standards and other relevant standards in conducting its performance and financial audit practices.

    • Report of the International Peer Review Team on GAO's Performance Audit Practice (prepared by the Office of the Auditor General of Canada), April 20, 2005
      Full Report (PDF, 16 pages)

    • Report of the International Certified Public Accounting Firm on GAO's Financial Audits, April 29, 2005
      Full Report (PDF, 5 pages)