2022 Peer Review
Denver Charter requires that the Auditor’s Office conduct peer reviews of audit work to ensure adherence to Generally Accepted Government Auditing Standards. Auditors from other cities are tasked with reviewing our audit work, our evidence, and other factors like our policies and procedures, independence, and staff training.
Peer reviews typically happen every three years, but the 2022 review encompassed audit work from 2019 through 2021 due to the COVID-19 pandemic.
Auditors from Arizona, Missouri, and Oregon reviewed:
- Written policies and procedures.
- Internal monitoring procedures.
- A sample of audit engagements and working papers.
- Documents related to independence, training, and development of audit staff.
- Interviews with staff and management to assess their understanding of and compliance with quality control policies and procedures.
Peer reviewers found that the “internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for audits.”
The peer review program is coordinated through the Association of Local Government Auditors, which says it has performed more than 500 peer reviews for audit organizations and typically does about 45 per year.
Read Peer Review from 2018
AUDITOR TIMOTHY O'BRIEN, CPA
Denver Auditor's Office
201 W. Colfax Ave. #705 Denver, CO 80202
Follow us on Facebook Connect with us on Twitter
Read our Social Media Policy Here