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.
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.
In Feb. 2007, the President directed the DoD to establish the U.S. Africa Command (AFRICOM) to help strengthen U.S. security cooperation with African nations and bring peace and stability to the continent. This review assessed DoD's: (1) efforts to establish the command and communicate its mission; (2) progress in integrating personnel from other U.S. gov¿t. agencies into AFRICOM; and (3) plans and costs for establishing a permanent HQ and supporting offices in Africa. The auditor analyzed relevant documentation and obtained perspectives from the combatant commands, military services, Office of the Secretary of Defense, Department of State, USAID, and non-governmental organizations. Includes recommendations. Illus.