Peer Reviews

Generally Accepted Government Auditing Standards (GAGAS) require audit organizations to obtain an external peer review at least once every 3 years.  The purpose of an external peer review is to determine the following for period under review.

  • Was the audit organization’s system of quality control suitably designed?
  • Did the audit organization comply with its system of quality to provide reasonable assurance of conforming with applicable professional standards in all material respects?

According to GAGAS, an audit organization’s system of quality control includes the organization’s leadership, emphasis on performing high quality work, and the organization’s policies and procedures.  These elements of the quality control system should be designed to provide reasonable assurance that the audit organization complies with professional standards and applicable legal and regulatory requirements.


FY 2017 Peer Review of the LSC OIG. 08/2017

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