August
1, 2005
William G. Holland
Auditor General
740 East Ash
Dear Mr. Holland:
We have reviewed
the system of quality control of State Of
We conducted our review in accordance with the policies and procedures
for external peer reviews established by the National State Auditors
Association (NSAA). In performing our
review, we obtained an understanding of the office’s system of quality control
for engagements conducted in accordance with government auditing standards. In addition, we tested compliance with the
office’s quality control policies and procedures to the extent we considered
appropriate. These tests covered the
application of the office’s policies and procedures on selected engagements. Because our review was based on selective
tests, it would not necessarily disclose all weaknesses in the system of
quality control or all instances of lack of compliance with it.
Because there are inherent limitations in the effectiveness of any
system of quality control, departures from the system may occur and not be detected. Also, projection of any evaluation of a
system of quality control to future periods is subject to the risk that the
system of quality control may become inadequate because of changes in
conditions, or because the degree of compliance with the policies or procedures
may deteriorate.
In our opinion, the system of quality control of State Of Illinois,
Office of the Auditor General in effect for financial audits, compliance
examinations and single audits conducted for the years ending April 30, 2004;
June 30, 2004; December 31, 2004 which were released on or before June 30,
2005, and performance audits issued between July 1, 2004 and June 30, 2005 has
been suitably designed and was complied with during the period to provide
reasonable assurance of conforming with government auditing standards.
Therese
Regner, CPA
Team
Leader
External
Peer Review Team
Margaret
L. Andros, CPA
Concurring
Reviewer
External
Peer Review Team