The external peer review is to be performed by independent reviewers selected by a committee of the National Association of Local Government Auditors (N.A.L.G.A.). N.A.L.G.A. is a North American organization of local government auditors and includes organizations that have undergone external peer review. Approximately 33 percent of N.A.L.G.A. member organizations have participated in the peer review process. Upon completion of the review, the City of Toronto Auditor General’s Office will be the first Canadian local government audit organization to have undergone a review of this nature.