Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
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.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
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.
Author: Pieter von Wielligh Publisher: Oxford University Press, USA ISBN: 9780190749040 Category : Medical Languages : en Pages : 0
Book Description
Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.
Author: Government Accounting Office Publisher: www.Militarybookshop.CompanyUK ISBN: 9781780397030 Category : Business & Economics Languages : en Pages : 242
Book Description
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.
Author: Robert F. Dacey Publisher: DIANE Publishing ISBN: 1437914063 Category : Business & Economics Languages : en Pages : 601
Book Description
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.
Author: Charles A. Johnson Publisher: Brookings Institution Press ISBN: 0815737785 Category : Political Science Languages : en Pages : 290
Book Description
A 2020 CHOICE Outstanding Academic Title How officials reporting to both executive officials and congressional representatives work to keep the government honest, efficient, and effective. Inspectors general are important players in the federal government, and their work often draws considerable public attention when one of them uncovers serious misdeeds or mismanagement that make the headlines. This book by two experts in public policy provides a comprehensive, up-to-date examination of how inspectors general have operated in the four decades since Congress established the offices to investigate waste, fraud, and mismanagement at federal agencies and to promote efficiency and effectiveness in government programs. Unique among federal officials, inspectors general are independent of the agencies they monitor, and they report to the executive and legislative branches of government. One key factor in their independence is that they are expected to be non-partisan and carry out their work without regard to partisan interests. The authors of U.S. Inspectors General: Truth Tellers in Turbulent Times emphasize the “strategic environment” in which inspectors general work and interact with a variety of stakeholders, inside and outside the government. Their new book is based on in-depth case studies, a survey of inspectors general, and a review of public documents related to the work of inspectors general. It will be of interest to scholars and students of public policy and public management, journalists, and ordinary citizens interested in how the government works—or doesn’t work—on their behalf.
Author: United States Government Accountability Office
Author: United States Government Accountability Office
Author: Pieter von Wielligh
Author: United States
Author: 
Author: Government Accounting Office
Author: Michigan. Auditor General's Department
Author: Robert F. Dacey
Author: Charles A. Johnson
Author: