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.

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.

The Greenhouse Gas Protocol
The Greenhouse Gas Protocol

Author:

Publisher: World Business Pub.

Published: 2004

Total Pages: 0

ISBN-13: 9781569735688

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The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Citizens¿ Report
Citizens¿ Report

Author: Gene L. Dodaro

Publisher: DIANE Publishing

Published: 2010-02

Total Pages: 28

ISBN-13: 1437913024

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The Gov¿t. Accountability Office (GAO), the audit, evaluation, and investigative arm of the Congress, exists to support the Congress in meeting its respon. and to help improve the performance and accountability of the fed. gov¿t. It examines the use of public funds; evaluates fed. programs and policies; and provides analyses, recommendations, and other assistance to help the Congress make informed oversight, policy, and funding decisions. GAO organizes and manages its resources to support 3 broad strategic goals. These include helping to address challenges to the well being and economic security of the American people, U.S. national and homeland security efforts, and modernizing gov¿t. to meet current and emerging issues.