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