Peer Review


The Intenal Audit Office adheres to the standards set forth by the U.S. General Accountability Office (GAO) through its issuance and revisions of the generally accepted government auditing standards.  These standards "provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence."

As part of these standards, the office is required to have an independent, external peer review conducted at least every three years.  The Fairfax County Internal Audit Office has undergone prior peer reviews conducted by the Peer Review Committee of the Association of Local Government Auditors (ALGA).  The ALGA guidelines follow the requirements of Government Auditing Standards.  Copies of prior opinion letters received are included below.


The following documents are available for viewing in a PDF format only. In order to view these files, you must have Adobe Acrobat Reader installed on your computer. To obtain a free copy, follow this link:

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2012 Opinion Letter

2009 Opinion Letter

2006 Opinion Letter

2003 Opinion Letter

2000 Opinion Letter

If you have any questions about the survey, please send an e-mail to COEXEC-IA@fairfaxcounty.gov


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