Peer Review

The Office of the Auditor General conducts a majority of its audits and reviews in accordance with Generally Accepted Government Auditing Standards (GAGAS) or typically referred to as the Yellow Book Standards. These standards require audit organizations performing audits in accordance with GAGAS to have an external peer review performed by an independent reviewer at least once every three years. 

An external peer review is an important component to ensure quality audits are performed by our office.  These reviews provide an opportunity for maintaining and improving the quality of audit work performed.  An external peer review also provides the Navajo Nation and public confidence in the audits performed by the Office of the Auditor General.

Our most recent peer review was completed for the two-year period ending September 2022 and the report was issued in March 2023.  The reviewer gave a peer review rating of pass in its report and the next peer review is scheduled for 2025.