If required under Governmental Auditing Standards, IIAA's audit activities shall be subject to a quality control review at least once every three years by an organization not affiliated with any agency or function of Frederick County, Maryland, Frederick County Board of Education or Frederick Community College. Quality control reviews shall be conducted utilizing guidelines endorsed by the National Association of Local Government Auditors or the General Accounting Office and shall determine whether an adequate internal quality control system is in place and is operating effectively to provide for compliance with Government Auditing Standards.
(Bill No. 18-12, 4-17-2018)