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.


Information Security

Information Security

Author: Jean H. Boltz

Publisher: DIANE Publishing

Published: 1999-02

Total Pages: 99

ISBN-13: 078817634X

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Assesses the current state of information security (IS) in the fed. gov't. It delineates the serious IS weaknesses that place critical operations and assets at risk and outlines actions needed to further improve security practices in gov't. Focuses on the Dept. of Vets. Affairs and the Social Security Admin., which illustrate the types of risk facing departments and agencies as well as actions required to strengthen security mgmt. Recent efforts by these org's. and others throughout gov't. are encouraging because they signify increasing attention to IS concerns, but additional measures are necessary to develop and maintain an effective IS mgmt. program.