From: State Auditor
To: State Auditor,
Subject: Who Audits the Auditor? Office of the Utah State Auditor Successfully Completes Peer Review
Date: Tue May 13 23:27:22 MDT 2014
Dear Members of the Legislature:

The Office of the Utah State Auditor is pleased to announce that it has successfully completed its Peer Review process.  

The Office of the Utah State Auditor provides Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management for state and local government.  This includes responsibility for auditing state agencies and ensuring Utah’s local government entities are following proper government accounting standards.  But who audits the Auditor?  

Every 3 years, the Office of the Utah State Auditor (Office) undergoes an external quality control review called “Peer Review” that is required by professional auditing standards. In that process, a team of auditors from across the country comes to Utah to review the processes and quality control systems of the Office to ensure that they comply with professional and government audit standards.

Audit organizations can receive a rating of pass, pass with deficiencies, or fail. The Office of the Utah State Auditor received an unmodified report with a peer review rating of pass.

The review was performed by an external review team from the National State Auditor's Association.  The Peer Review covered the Office's system of quality control for the period April 1, 2013 through March 31, 2014, covering most of the recent tenure of State Auditor John Dougall.  The successfully completed Peer Review is a reflection of the quality of the team at the Office of the Utah State Auditor which sets a high standard among state audit offices.    

A copy of the Peer Review report from the National State Auditor’s Association can be found on the Office’s website at  

Thank you,

The Office of the Utah State Auditor