Quality Control Review
Professional auditing standards require audit organizations to have an external peer review at least once every five years. The external peer review determines whether the audit department’s internal quality control system was adequate and whether quality control processes and procedures were complied with to provide a reasonable assurance of conforming with professional auditing standards. The peer review also reviews the department’s independence, competency, training, and staff development.
The Association of Local Government Auditors (ALGA) developed the peer review program in 1991 to assist local governments in meeting auditing standards. A team of experienced local government auditors come to Volusia County to perform this review. A way to think about this, is the “auditors are being audited.”
The top rating of generally conforms means that, taken as a whole, the department satisfies audit standards and code of ethics.
We are proud that on August 29, 2024, we received the top rating for the period reviewed from January 1, 2020, through December 31, 2023. You may view the peer review report by clicking the link below.
