The City Auditor's Office follows Government Auditing Standards. These standards, promulgated by the comptroller general of the United States provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. The standards also require audit organizations to receive an external quality control review (peer review) at least once every three years. The objective of a peer review is to determine whether an audit organization's internal quality control system is in place and operating effectively and to provide assurance that established policies and procedures and applicable auditing standards are being followed. The City Auditor's Office's peer reviews are conducted through the Association of Local Government Auditors (ALGA).