In accordance with Government Auditing Standards, the OSA undergoes an independent, external peer review every 3 years. The review is conducted by a team of experienced auditors from other state audit organizations coordinated by the National State Auditors Association. The purpose of the peer review is to determine if the OSA's system of quality control has been suitably designed and complied with to provide reasonable assurance of conformance with applicable professional standards.
The OSA's most recent peer review was completed in May 2018, and the OSA received a peer review rating of Pass, which is the highest level of assurance that a review team can give about an organization's system of quality control. The OSA's next peer review will take place in May 2021.