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~ I I I J I I I I I I I . . I { I l' l I' I' National State Auditors Association May 19, 2005 Mr. Robert R. Peterson State Auditor State Capitol Building 600 East Boulevard Bismarck, North Dakota 58505 Dear Mr. Peterson: We have reviewed the system of quality control of North Dakota Office of State Auditor (the office) in effect for the period April 1, 2004 to March 31, 2005. A system of quality control encompasses the office's organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming with government auditing standards. The design of the system and compliance with it are the responsibility of the office. Our responsibility is to express an opinion on the design of the system, and the office's compliance with the system based on our review. 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 North Dakota, Office of the State Auditor, in effect for the period April 1, 2004 through March 31, 2005, has been suitably designed and was complied with during the period to provide reasonable assurance of conforming with government auditing standards. ~ ;J .;t~ Team Leade National State Auditors Association External Peer Review Team '--'y'V \ .4 :'i r \ I) I lA/I, -:..;;(lr/ ,:; ,--1-, \ ,k j~ Concurring :Reviewer National State Auditors Association External Peer Review Team :~f)1 HC~":I1(,~ R\)~h.i. Suite Jo::. Lt.:\lrl);lil{L Kl'tllU..t:li):,II;.2ql-l Tckphl'lh.'I;".,-;q, :~h.i ij-. Fa\ 1"~YI ::;7~-()~1)-; 4.......t" C.:plh11 Sln."I.:'L ~ \\ . ~llll": ::>"-J.. \\ .t....tllll::tPtL i)C 2')\ II f\. L..'ki'I1(~n..." 2l 1,2, r<:'-':' ';'."';'';;!. Fax I :(j~ i ()::.1~."-1-; \\ \\ \\ l1~i"",h, 1.\ II,:.: