Peer Review

What is a peer review for the Office of the Utah State Auditor?

A peer review is a process by which experienced professionals review each other’s work against the standards governing their profession. Offices that conduct engagements in accordance with Government Auditing Standards (GAS), as the Office of the Utah State Auditor does, are required to obtain an external peer review at least once every 3 years. As an external audit organization, the Office of the Utah State Auditor is required to make its most recent peer review report publicly available.

Source:

United States Government Accountability Office

Government Auditing Standards, 2024 Revision

Requirements: Availability of the Peer Review Report to the Public 5.172 (Page 128)

The National State Auditors Association peer review team issued The Office of the Utah State Auditor a rating of pass—the highest rating. This rating confirmed that the office’s system of quality control was suitably designed and operating effectively during the period from April 1, 2022 to March 31, 2023. The peer review rating provides the Office of the Utah State Auditor with reasonable assurance that it is performing and reporting in conformity with Government Auditing Standards in all material respects.

For a copy of our latest peer review, please click here