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Indiana State Board of Accounts

SBOA > About SBOA > PEER Review PEER Review

The Indiana State Board of Accounts performs audits of governmental units that receive federal funding.  When an organization like the Indiana State Board of Accounts performs an audit engagement of this type, certain audit and reporting standards are required to be followed.  To ensure that the Indiana State Board of Accounts incorporates the appropriate audit and reporting standards, an external quality control review or peer review is required to be performed.  The Indiana State Board of Accounts is required to have a quality control review/peer review once every three years.  The external quality control review/peer review is sufficient in scope to provide a reasonable basis for determining whether our system of quality control is suitably designed and whether we follow our system in providing our services.  The results of our most recent external quality control review/peer review determined that our quality control system was suitably designed to provide reasonable assurance that we are following the applicable auditing and reporting standards.  A copy of our external quality control review/peer review report can be viewed at the following link.