This external review, completed on October 1, 2021, determined that the City Auditor’s Office was in full compliance with Government Auditing Standards during the three years reviewed, January 2018 through December 2020.
The City Charter and Scottsdale Revised Code both require the City Auditor to follow generally accepted government auditing standards. To comply with these standards, an external quality control review (peer review) is required once every three years. The Association of Local Government Auditors (ALGA) assigned a team of independent experienced auditors to conduct the peer review. The assigned team evaluates whether the Office has a quality control system that is both suitably designed and effectively operating to provide reasonable assurance of compliance with Government Auditing Standards.
The report also includes the peer review team's management letter, which comments that the Scottsdale City Auditor’s Office excels in its quality control, risk and internal control assessment and productivity, and the City Auditor’s response to the review.