Sample of Auditor Report

NALGA National Association of Local Government scrutiniseors NALGA Peer Review delegacy 1220 SW Fifth Ave. , Room 120 Portland, OR 97204 (503) 823-3542 October 27, 2000 Mr. Ronald A. Coen, Director Fairfax County intrinsic Audit Office Fairfax, Virginia 22035 Mr. Coen We corroborate completed an external quality suss out review of the Fairfax County Internal Audit Office for analyzes initiated during the period July 1, 1999 through June 30, 2000.In conducting our review, we followed the standards and guidelines contained in the NALGA Quality Control Review Guide published in May 1995, by the National Association of Local Government tenders. As prescribed by the NALGA Guide, we reviewed the internal quality control system of your audit organization and evaluated a sample of audits conducted by your office for compliance with regime auditing standards issued by the Comptroller General of the United States.Due to variance in individual performance and judgment, compliance does no t imply adherence to standards in every case, but does imply adherence in most situations. We have concluded from our review that your system of internal quality control is befittingly designed and provides reasonable assurance that applicable government auditing standards are followed in your audit work. We have also concluded from the sample of audits evaluated that your quality controls worked efficaciously and that audits were conducted in conformance with applicable standards during the period reviewed.It is our opinion that the Internal Audit Office of the County of Fairfax Virginia was in compliance with government auditing standards during the period reviewed. We have lively a separate management letter which provides additional details on the work performed and suggestions for further strengthening of your system of internal quality control. ___________________ pull Harmon Assistant Municipal Auditor City of Roanoke __________________ James Pell Senior Auditor City of Ri chmond __________________ Ned Smith Senior Auditor Chesterfield County