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.

The School of Oriental and African Studies
The School of Oriental and African Studies

Author: Ian Brown

Publisher: Cambridge University Press

Published: 2016-07-21

Total Pages: 347

ISBN-13: 1316712591

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The School of Oriental and African Studies, a college of the University of London, was established in 1916 principally to train the colonial administrators who ran the British Empire in the languages of Asia and Africa. It was founded, that is, with an explicitly imperial purpose. Yet the School would come to transcend this function to become a world centre of scholarship and learning, in many important ways challenging that imperial origin. Drawing on the School's own extensive administrative records, on interviews with current and past staff, and on the records of government departments, Ian Brown explores the work of the School over its first century. He considers the expansion in the School's configuration of studies from the initial focus on languages, its changing relationships with government, and the major contributions that have been made by the School to scholarly and public understandings of Asia, Africa, and the Middle East.

Financial Strategy for Public Managers
Financial Strategy for Public Managers

Author: Sharon Kioko

Publisher:

Published: 2017-09-07

Total Pages:

ISBN-13: 9781927472590

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Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts "at the beginning" and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and "hybrid/for-benefit" sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

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.

Eavesdropping on the Emperor
Eavesdropping on the Emperor

Author: Peter Kornicki

Publisher: Oxford University Press

Published: 2021-12-01

Total Pages: 426

ISBN-13: 0197644082

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When Japanese signals were decoded at Bletchley Park, who translated them into English? When Japanese soldiers were taken as prisoners of war, who interrogated them? When Japanese maps and plans were captured on the battlefield, who deciphered them for Britain? When Great Britain found itself at war with Japan in December 1941, there was a linguistic battle to be fought--but Britain was hopelessly unprepared. Eavesdropping on the Emperor traces the men and women with a talent for languages who were put on crash courses in Japanese, and unfolds the history of their war. Some were sent with their new skills to India; others to Mauritius, where there was a secret radio intercept station; or to Australia, where they worked with Australian and American codebreakers. Translating the despatches of the Japanese ambassador in Berlin after his conversations with Hitler; retrieving filthy but valuable documents from the battlefield in Burma; monitoring Japanese airwaves to warn of air-raids--Britain depended on these forgotten 'war heroes'. The accuracy of their translations was a matter of life or death, and they rose to the challenge. Based on declassified archives and interviews with the few survivors, this fascinating, globe-trotting book tells their stories.

Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-09-11

Total Pages: 976

ISBN-13: 1948306646

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State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements