International Peer Review of the Performance and Financial Audit Practices of the United States Government Accountability Office

An international peer review team with representatives from the supreme audit institutions of Norway, Denmark, Canada, the United Kingdom, and the Bahamas reviewed the quality assurance system that GAO has established for managing its performance and financial audit practices. The peer review of GAO's 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.