Peer Review

Objective of a Peer Review

The primary goal of a peer review conducted by ALGA (Association of Local Government Auditors) is to assess the effectiveness of an audit organization's quality control system. This involves evaluating whether the system is appropriately designed, fully implemented, and operating effectively. Additionally, the review aims to confirm that the organization adheres to its established policies and procedures, as well as to applicable auditing standards, ensuring high-quality audit practices.

The three outcomes of a review are:

1- Pass

2- Pass with deficiencies.

3- Fail

In 2024 the Salt Lake County Auditor's Office underwent the first peer review and received a rating of PASS.