HomeMy WebLinkAbout2019 Peer Reviewr
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of the
Office of the Legislative Auditor
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County of Hawai"i
Conducted in accordance with guidelines of the
Assodafloon of Local Government
Auditors
for the oeriod July 1, 2016 -June 30, 2019
October 2, 2019
Association of Local Government Auditors
Ms. Bonnie S. Nims, CLAP
Legislative Auditor
County of Hawai'i
Office of the Legislative Auditor
120 Pauahi Street, Ste 309
Hilo, HI 96720
Dear Ms. Nims,
We have completed a peer review of the Office of the Legislative Auditor, County of Hawaii for the period
July 1, 2016 through June 30, 2019. In conducting our review, we followed the standards and guidelines
contained in the Peer Review Guide published by the Association of Local Government Auditors (ALGA).
We reviewed the internal quality control system of your audit organization and conducted tests in order to
determine whether your internal quality control system operated to provide reasonable assurance of
compliance with Government Auditing Standards issued by the Comptroller General of the United States.
Our procedures included:
Reviewing the audit organization's written policies and procedures.
Reviewing internal monitoring procedures.
® Reviewing a sample of audit and nonaudit engagements and working papers.
• Reviewing documents related to independence, training, and development of auditing staff.
® Interviewing auditing staff and management to assess their understanding of, and compliance with,
relevant quality control policies and procedures.
Due to variances in individual performance and judgment, compliance does not imply adherence to
standards in every case but does imply adherence in most situations.
Based on the results of our review, it is our opinion that the Office of the Legislative Auditor, County of
HawaiTs internal quality control system was suitably designed and operating effectively to provide
reasonable assurance of compliance with Government Auditing Standards for audits during the period
July 1, 2016 through June 30, 2019.
Sincerely,
4A)t6pt.--ff a
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Terrie Pyeatt, CPA Jay Poole, CPA, CIA, CFE, CGMA
Director of Internal Audit City Auditor
Virginia Beach City Public Chesapeake, VA
Schools, Virginia Beach, VA
449 Lewis Hargett Circle, Suite 290, Lexington, KY 40503, Phone:(859) 276-0686, Fax: (859) 278-0507
webmaster@nasact.org in www.algaonline.org