The City of Albuquerque's Office of Internal Audit (OIA) performs audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States.
Per GAGAS 3.82, OIA must
- establish and maintain a system of quality control that is designed to provide the audit organization with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements, and
- have an external peer review performed by reviewers independent of the audit organization being reviewed at least once every 3 years.
OIA is committed to improving the audit process, and obtains an external quality control review triennially.