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Peer Review

2022 Results

The peer review of GAO’s performance and financial audit practices for the year ending December 31, 2022, was completed in September 2023. The international peer review team issued GAO a rating of pass—the highest rating. This rating confirmed that GAO’s quality assurance system was suitably designed and operating effectively in calendar year 2022. The peer review rating provides GAO with reasonable assurance that it is conforming with Government Auditing Standards in conducting its performance and financial audit practices. The peer review team also cited six good practices in GAO, from which other supreme audit institutions could benefit.

  • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
    https://www.gao.gov/products/d25791
    D25791: Sep 26, 2023
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2016 Results

The review of GAO’s performance and financial audit practices for the year ending December 31, 2016, was completed in September 2017. The international peer review team confirmed that, in its opinion, GAO’s system of quality control is suitably designed and GAO was complying with its quality control system during 2016, and therefore, is conforming to United States Government Auditing Standards. The team cited several good practices in GAO from which other supreme audit institutions could benefit.

  • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
    http://www.gao.gov/products/D17922
    D17922: Sep 1, 2017

2013 Results

GAO’s peer review of its performance and financial audit practices for the year ending December 31, 2013, was completed in September 2014. The resulting clean opinion confirms that GAO’s quality assurance system is suitably designed and operating effectively. In reaching its opinion, the peer review team cited GAO’s institutional structures, arrangements, and organizational culture which clearly prioritize quality and independence.

  • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
    http://www.gao.gov/products/D08828
    D08828: Sep 12, 2014

2010 Results

The peer review of GAO’s performance and financial audit practices for the year ending December 31, 2010, was completed in September 2011, providing GAO a clean opinion on the quality assurance system the agency uses to produce its reports and testimony to Congress. The team cited a number of exemplary practices at GAO, as well as a strong corporate culture that supports quality, as contributing to GAO’s effectiveness in improving government operations.

  • International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office
    http://www.gao.gov/products/D17925
    D17925: Sep 1, 2011

2007 Results

The performance and financial audit peer reviews were completed in May 2008. The reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2007, to provide the GAO with reasonable assurance of conforming to the United States Government Auditing Standards and other relevant professional standards in conducting its performance and financial audit practices.

2004 Results

The 2004 performance and financial audit peer reviews found that our quality assurance system was suitably designed and operating effectively, during the year ended 31 December 2004, to provide the GAO with reasonable assurance of conforming to the United States Government Auditing Standards and other relevant standards in conducting its performance and financial audit practices.

  • International Peer Review of the Performance Audit Practice of the United States Government Accountability Office
    http://www.gao.gov/products/A22098
    A22098: Apr 20, 2005