Maintenance of an appropriate internal quality control system is essential to performing effective audits and attestation engagements that comply with professional standards. To help ensure the adequacy of and compliance with internal quality control systems, the Office of the State Auditor is required to participate in an external peer review program. The Office of the State Auditor participates in the National State Auditor’s Association (NSAA) Peer Review Program to fulfill the peer review requirement.
NSAA's peer reviews are conducted in accordance with policies and procedures developed by the NSAA Peer Review Committee and approved by NSAA members. NSAA has also coordinated with the American Institute of Certified Public Accountants to adapt portions of its copyrighted peer review program materials to fit the NSAA model. NSAA's policies and procedures have been developed to provide detailed guidance in performing and reporting on external peer reviews.