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.

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.

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.

Report Writing for Internal Auditors
Report Writing for Internal Auditors

Author: Angela J. Maniak

Publisher: McGraw-Hill Companies

Published: 1990

Total Pages: 218

ISBN-13:

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An effective, easy-to-use writing tool designed specifically for internal auditors in any size bank. This practical, concise manual gives readers guidance on structuring reports, choosing appropriate tone and style, and adapting reports to the needs of bank management. Even managers will find it use

House of Commons Procedure and Practice
House of Commons Procedure and Practice

Author: Canada. Parliament. House of Commons

Publisher:

Published: 2000

Total Pages: 1216

ISBN-13:

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This reference book is primarily a procedural work which examines the many forms, customs, and practices which have been developed and established for the House of Commons since Confederation in 1867. It provides a distinctive Canadian perspective in describing procedure in the House up to the end of the first session of the 36th Parliament in Sept. 1999. The material is presented with full commentary on the historical circumstances which have shaped the current approach to parliamentary business. Key Speaker's rulings and statements are also documented and the considerable body of practice, interpretation, and precedents unique to the Canadian House of Commons is amply illustrated. Chapters of the book cover the following: parliamentary institutions; parliaments and ministries; privileges and immunities; the House and its Members; parliamentary procedure; the physical & administrative setting; the Speaker & other presiding officers; the parliamentary cycle; sittings of the House; the daily program; oral & written questions; the process of debate; rules of order & decorum; the curtailment of debate; special debates; the legislative process; delegated legislation; financial procedures; committees of the whole House; committees; private Members' business; public petitions; private bills practice; and the parliamentary record. Includes index.