National State Auditors Association

 

July 21, 1993

 

Mr. William G. Holland

Auditor General

509 South Sixth Street, Room 151

Springfield, Illinois 62701-1878

 

Dear Mr. Holland:

 

We have reviewed the system of quality control to obtain reasonable assurance of compliance with generally accepted government auditing standards in effect for the Office of the Auditor General of the State of Illinois for audits issued during the period July 1, 1992 through May 31, 1993. We have conducted our review in conformity with the policies and procedures for quality control peer reviews established by the National State Auditors Association (NSAA). We tested the Office's compliance with the system of quality control policies and procedures to the extent we considered necessary in the circumstances. These tests included the application of the Office's policies and procedures to selected audit engagements.

 

In performing our review, we have given consideration to the general characteristics of a system of quality control as described in the quality control peer review guidelines issued by the NSAA. Such a system should be appropriately comprehensive and suitably designed in relation to the Office's organizational structure, its policies, and the nature of its functions. Because variance in individual performance can affect the degree of compliance with the Office's prescribed quality control policies and procedures, adherence to all policies and procedures in every case may not be possible. Nevertheless, compliance does require the Office to adhere to prescribed policies and procedures in most situations.

 

In our opinion, the system of quality control provided reasonable assurance of compliance with generally accepted government auditing standards for the Office of the Auditor General of the State of Illinois in effect for audits issued during the period July 1, 1992 through May 31, 1993, met the objectives of the quality control peer review guidelines established by the NSAA, and was being complied with during the period under review.

 

Sincerely,

 

 

Team Leader

National State Auditors Association

Review Team