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�.d ;Q, <br /> cC~ .4r <br /> 0.„ <br /> r_ `i ,s3 z e i t ` ? of Local t ve r t Auditors <br /> December 12, 2013 <br /> Mr. Lane Shibata, Acting Legislative Auditor <br /> County of Hawai'i <br /> Office of the Legislative Auditor <br /> 25 Aupuni Street <br /> Hilo, Hawaii 96720 <br /> Dear Mr. Shibata, <br /> We have completed a peer review of the Office of the Legislative Auditor, County of Hawai'i for <br /> the period July 1, 2009, through June 30, 2012. In conducting our review, we followed the <br /> standards and guidelines contained in the Peer Review Guide published by the Association of <br /> Local Government Auditors (ALGA). <br /> We reviewed the internal quality control system of your audit organization and conducted tests <br /> in order to determine whether your internal quality control system operated to provide <br /> reasonable assurance of compliance with Government Auditing Standards issued by the <br /> Comptroller General of the United States. Our procedures included: <br /> • Reviewing the audit organization's written policies and procedures. <br /> • Reviewing audit and nonaudit service engagements and working papers. <br /> • Reviewing documents related to independence, training, and development of auditing staff. <br /> • Interviewing auditing staff to assess their understanding of, and compliance with, relevant <br /> quality control policies and procedures. <br /> Due to variances in individual performance and judgment, compliance does not imply <br /> adherence to standards in every case, but does imply adherence in most situations. <br /> Based on the results of our review, it is our opinion that the Office of the Legislative Auditor, <br /> County of Hawaii's internal quality control system was suitably designed and operating <br /> effectively to provide reasonable assurance of compliance with Government Auditing Standards <br /> for audits during the period July 1, 2009, through June 30, 2012. <br /> We have prepared a separate letter offering suggestions to further strengthen your internal <br /> quality control system. <br /> • <br /> ■ is <br /> Gary S. apman, CIA, CGAP, CFE Mary Jo Emanuele, CIA, CGFM <br /> Senior Auditor Audit Manager <br /> City of Tampa, Florida City of Kansas City, Missouri <br />