National Conference of State Legislatures
Dear Ms. Yamane: December 10, 2013
At your request, and under the terms of a 2013 contract executed with the National Conference of State Legislatures (NCSL), we reviewed the system of quality control of the Hawaii Office of the Auditor in effect for a three-year compliance period from 2011 to 2013.
Section 3.101 of Government Auditing Standards, 2011 Revision (i.e., the Yellow Book or GAGAS) by the Comptroller General of the United States allows the peer-reviewed agency to receive one of three possible ratings—pass, pass with deficiencies or fail.
In the peer review team’s opinion, the Hawaii Office of the Auditor has a quality control system that is suitably designed and followed, providing reasonable assurance that the office is performing and reporting performance audit engagements in conformity with applicable Yellow Book standards for the period reviewed. Based on its professional judgment, the peer review team gives a rating of “pass” to the Hawaii Office of the Auditor.
The team’s assessment is based on observations made during an onsite visit conducted June 24-27, 2013. During this visit, the team reviewed the office’s audit-related policies and procedures, five performance audits and continuing professional education records. Team members also interviewed office managers and some randomly selected staff. The team notes that the conduct of the peer review work was not impaired in any way. Team members were granted full access to relevant reports, working papers, supporting documentation and staff.
The peer review team appreciates the courtesy and cooperation extended to us in conducting this review. We commend you for your willingness to contract for this peer review to independently confirm the quality of your performance audits.
Sincerely
(Peer Review Team Members)
LINK: FULL TEXT of REPORT
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