Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Federal Information System Controls Audit Manual (FISCAM)

Federal Information System Controls Audit Manual (FISCAM)

Author: Robert F. Dacey

Publisher: DIANE Publishing

Published: 2010-11

Total Pages: 601

ISBN-13: 1437914063

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FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.


Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies

Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies

Author: OECD

Publisher: OECD Publishing

Published: 2019-10-17

Total Pages: 447

ISBN-13: 9264805907

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This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.


Modern Auditing

Modern Auditing

Author: William C. Boynton

Publisher: John Wiley & Sons

Published: 2005-08-19

Total Pages: 1056

ISBN-13: 0471230111

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Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features * Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. * Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. * Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. * Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. * A flowchart style chapter preview begins each chapter. * Chapter summaries reinforce important audit decisions included in the chapter. * End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.


EBOOK: Quality, Risk and Control in Health Care

EBOOK: Quality, Risk and Control in Health Care

Author: Ellie Scrivens

Publisher: McGraw-Hill Education (UK)

Published: 2004-11-16

Total Pages: 200

ISBN-13: 0335227813

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“With better governance a key issue in the NHS boardroom, this book provides a comprehensive underpinning to future developments.” Roger Moore, Chief Executive, NHS Appointments Commission, UK "This book provides a much needed integration of different streams in the quality movement, examining the need and methods for control and accountability as well as the continuous improvement approach." John Ovretveit, The Karolinska Institute Medical Management Centre, Stockholm, Sweden “This excellent book is both informative and challenging…[it] helps us work our way through the contradictory and often inconsistent health maze that is bound by quality, risk, control, governance, trust, regulation, private activity, accountability, assurance and outcome.” Adam Graycar, Cabinet Office of South Australia This book explores the concepts of trust, control and risk management as key components of organisational accountability in the public sector. It explores how the concept of risk management has been introduced into the public sector and how this has impacted on the definition of governance in the National Health Service. It also addresses the concept of controls assurance by placing it in the context of developments both in local health care management and central government. Key questions that are addressed include: ·How can devolved public sector organisations be held accountable? · What is the relationship between risk, control and governance? ·How do private sector ideas about governance translate into the provision of public health services? Quality, Risk and Control in Health Care is essential reading for health policy makers, health practitioners and professionals, as well as students and academics in the fields of health policy, health services management, social policy and public policy.


Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


Government Auditing Standards

Government Auditing Standards

Author: Government Accounting Office

Publisher: www.Militarybookshop.CompanyUK

Published: 2012

Total Pages: 242

ISBN-13: 9781780397030

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Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.