Author: Liberia. General Auditing OfficePublisher:
ISBN:
Category :
Languages : en
Pages : 50
Book Description
General Guide to Accountability and Audit of Governmental Agencies and Organizations
Author: Liberia. General Auditing OfficePublisher:
ISBN:
Category :
Languages : en
Pages : 50
Book Description
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: 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.
Standards for Internal Control in the Federal Government
Author: United States Government Accountability OfficePublisher: 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.
Wiley Federal Government Auditing
Author: Edward F. KearneyPublisher: John Wiley & Sons
ISBN: 1118555856
Category : Business & Economics
Languages : en
Pages : 438
Book Description
The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.
The Gao: The Quest For Accountability In American Government
Author: Frederick C MosherPublisher: Routledge
ISBN: 1000301753
Category : Political Science
Languages : en
Pages : 322
Book Description
This book concerns accountability and the institution initially set up for the purpose of assuring accountability for governmental performance. It enhances understanding of the nature of the General Accounting Office (GAO) as an institution and its role in the American system of government.
Government auditing standards independence.
Author: Publisher: DIANE Publishing
ISBN: 1428947884
Category :
Languages : en
Pages : 30
Book Description
Self-evaluation Guide for Governmental Audit Organizations
Author: United States. General Accounting OfficePublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 52
Book Description
Government Auditing Standards
Author: Government Accounting OfficePublisher: 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.
OMB Circular A-123 and Sarbanes-Oxley
Author: Cornelius E. TierneyPublisher: John Wiley & Sons
ISBN: 0470036893
Category : Business & Economics
Languages : en
Pages : 323
Book Description
How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.
Government Auditing Standards
Author: Publisher: General Accounting Office
ISBN: 9780160514623
Category : Administrative agencies
Languages : en
Pages : 199
Book Description
This classic auditing guide from the U.S. Government Accountability Office (GAO), known as the Yellow Book, contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations.