The Internal 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.
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