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.


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.


Atomic Audit

Atomic Audit

Author: Stephen I. Schwartz

Publisher: Brookings Institution Press

Published: 2011-12-01

Total Pages: 750

ISBN-13: 9780815722946

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Since 1945, the United States has manufactured and deployed more than 70,000 nuclear weapons to deter and if necessary fight a nuclear war. Some observers believe the absence of a third world war confirms that these weapons were a prudent and cost-effective response to the uncertainty and fear surrounding the Soviet Union's military and political ambitions during the cold war. As early as 1950, nuclear weapons were considered relatively inexpensive— providing "a bigger bang for a buck"—and were thoroughly integrated into U.S. forces on that basis. Yet this assumption was never validated. Indeed, for more than fifty years scant attention has been paid to the enormous costs of this effort—more than $5 trillion thus far—and its short and long-term consequences for the nation. Based on four years of extensive research, Atomic Audit is the first book to document the comprehensive costs of U.S. nuclear weapons, assembling for the first time anywhere the actual and estimated expenditures for the program since its creation in 1940. The authors provide a unique perspective on U.S. nuclear policy and nuclear weapons, tracking their development from the Manhattan Project of World War II to the present day and assessing each aspect of the program, including research, development, testing, and production; deployment; command, control, communications, and intelligence; and defensive measures. They also examine the costs of dismantling nuclear weapons, the management and disposal of large quantities of toxic and radioactive wastes left over from their production, compensation for persons harmed by nuclear weapons activities, nuclear secrecy, and the economic implications of nuclear deterrence. Utilizing archival and newly declassified government documents and data, this richly documented book demonstrates how a variety of factors—the open-ended nature of nuclear deterrence, faulty assumptions about the cost-effectiveness of nuclear weapons, regular misrepresentati


Financial audit guide auditing the Statement of Budgetary Resources.

Financial audit guide auditing the Statement of Budgetary Resources.

Author:

Publisher: DIANE Publishing

Published: 2001

Total Pages: 47

ISBN-13: 1428947620

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Federal financial reporting should assist in fulfilling the government's duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources (SBR) in addition to the other required financial statements.


Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Author: Sebastian Beer

Publisher: International Monetary Fund

Published: 2019-10-11

Total Pages: 22

ISBN-13: 1513515373

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This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.


Quality Control Procedure for Statutory Financial Audit

Quality Control Procedure for Statutory Financial Audit

Author: Siddhartha Sankar Saha

Publisher: Emerald Group Publishing

Published: 2017-07-13

Total Pages: 337

ISBN-13: 1787142272

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This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.