Peer Review

Audits conducted by the Fort Worth City Auditor’s Office are performed in accordance with the Government Auditing Standards (U.S. Government Accountability Office). These standards provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability and quality through the audit process.

Each audit organization performing audits in accordance with Government Auditing Standards must have an external peer review performed by reviewers independent of the audit organization being reviewed – at least once every three years. The objective of the 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 standards.

*As of March 13, 2020, ALGA suspended all peer reviews due to COVID-19.  At that time, GAO granted ALGA the authority to extend peer reviews for any audit organization whose review was affected by the COVID-19 outbreak up to an additional six months. GAO subsequently granted ALGA the ability to extend the due date. Impacted audit organizations now had up to two years and three months past the review periods to complete the peer reviews; additionally, audit organizations had the option to move the audit period forward by one year. As a result, our review period was extended past 2017 to 2018-2020, and the peer review was completed in March 2022.