Performance Audit
Performance Audit

Author: North Carolina. Office of the State Auditor

Publisher:

Published: 2010

Total Pages: 37

ISBN-13:

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This report evaluates the monitoring and administration of the state performance management system and makes recommendations so that the Legislature and management at the Office of State Personnel (Personnel), Department of Correction (Correction), Department of Health and Human Services (Health and Human Services), and Department of Transportation (Transportation) can take appropriate corrective action.

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.