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8/9/2017 The Office of the Auditor General again receives the most favorable opinion on audit quality, quality control measures
STATE HOUSE – The Office of the Auditor General has again received an unqualified opinion on its audit quality and quality control measures as a result of a recent peer review of its operations.  An unqualified opinion is the most favorable report that an audit organization may receive from the peer review process.  The National State Auditors Association assembled a team of experienced governmental auditors from other state audit organizations throughout the United States and the federal government to conduct the peer review.  The team performed its on-site review during June 2017.

Speaker Nicholas A. Mattiello, chairman of the Joint Committee on Legislative Services, released the results of the peer review of the office headed by Auditor General Dennis E. Hoyle, CPA.  The Office of the Auditor General is the legislative audit organization and serves as the state’s independent auditor.   

Peer review provides assurance that auditors are adhering to applicable auditing standards in the conduct of their audits.  The review focused on the office’s policies and procedures and included review of audits performed by the OAG.  The peer review team concluded that the system of quality control of the Office of the Auditor General had been suitably designed and was complied with to provide reasonable assurance of conforming with Government Auditing Standards.  Those standards, issued by the Comptroller General of the United States, address auditor independence, reporting of audit results, documentation requirements, audit planning, qualifications and supervision of staff, as well as specific requirements relating to the conduct of audits.  

A peer review is required once every three years for audit organizations performing audits in accordance with Government Auditing Standards.  The Office of the Auditor General has consistently received unqualified opinions on its quality control measures and audit quality since its inception in 1974.      

A copy of the peer review report issued by the National State Auditors Association is available on the Office of the Auditor General’s website at http://www.oag.ri.gov/qualitycontrol/nsaa17.pdf.           


For more information, contact:
Dennis E. Hoyle, CPA, Auditor General
Office of the Auditor General
Providence, RI 02903
401.222.2435 ext. 3038