The business practices in presentday involve a blend of essential and reasonable activities. Some business organisations assess their activities using different procedures for estimation and attempt to guarantee the best operational practices, but some find it hard to examine the quality of their output and the way to improve it. It occurs because of the lack of proper awareness regarding quality standards and a desire to improve (Khadka, 2017).
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.
This book contains the Proceedings of the 6th Safety-critical Systems Sympo sium, the theme of which is Industrial Perspectives. In accordance with the theme, all of the chapters have been contributed by authors having an industrial af filiation. The first two chapters reflect half-day tutorials - Managing a Safety-critical System Development Project and Principles of Safety Management - held on the first day of the event, and the following 15 are contributed by the presenters of papers on the next two days. Following the tutorials, the chapters fa~l into five sub-themes - the session titles at the Symposium. In the first of these, on 'Software Development Tech nology', Trevor Cockram and others report on the industrial application of a requirements traceability model, Paul Bennett on configuration management in safety-critical systems, and Brian Wichmann on Ada. The next 5 chapters are on 'Safety Management'. In the safety domain, the fundamental business of management is increasingly being addressed with respect not merely to getting things done, but also to controlling the processes by which they are done, the risks involved, and the need not only to achieve safety but to demonstrate that it has been achieved. In this context, Gustaf Myhrman reveals recent developments for safer systems in the Swedish De fence, and Shoky Visram reports on the management of safety within a large and complex Air Traffic Control project.
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.