Audit Standards

Audit Standards

The Department of Internal Audit is dedicated to achieving the highest level of audit integrity and quality. We accomplish this by performing audit work in accordance with the Government Auditing Standards (GAS), as set forth by the Comptroller General published by the U.S. Government Accountability Office (GAO), and the Standards for the Professional Practice of Internal Auditing (IPPF). These standards relate to the scope and quality of audit work and establish characteristics for professional and meaningful audit reports.

Peer Reviews

Government Auditing Standards, promulgated by the U.S. Government Accountability Office (GAO), establish professional standards for conducting audits in government. Those standards require audit organizations to receive an external peer review at least once every three years. The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards.