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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: 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: 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: 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. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards. Pension Task Force Publisher: ISBN: Category : Civil service Languages : en Pages : 868
Author: Rebecca L. Mugridge Publisher: Routledge ISBN: 1134912129 Category : Language Arts & Disciplines Languages : en Pages : 354
Book Description
Cataloging Collaborations and Partnerships provides the reader with many examples of successful methods in which libraries have collaborated with each other to achieve common goals. Addressing a variety of cataloging and managerial challenges in national, public, academic, and international libraries and other organizations, it will be enlightening to readers who are investigating new ways of meeting their patrons’ needs. The collaborative efforts described in this book fall into a number of broad categories: cooperative cataloging and authority initiatives, cataloging partnerships, merging and migrating online catalogs, development of training and documentation, and collaborative approaches to special projects. Included are four chapters that address collaborative projects in Europe, the West Indies, the Galapagos Islands, and South Sudan. Catalogers, managers and administrators will find inspiration in these important, and in some cases, historic collaborations. They will understand how collaborations and partnerships in cataloging will help them achieve more by sharing resources and expertise, sharing the burden of new projects and initiatives, and fostering innovation and new ways of thinking. This book was published as a triple special issue of Cataloging and Classification Quarterly.
Author: United States Government Accountability Office
Author: United States Government Accountability Office
Author: Government Accounting Office
Author: Robert F. Dacey
Author: United States Government Accountability Office
Author: Library of Congress. Exchange and Gift Division
Author: 
Author: Minnesota. Legislature. Legislative Reference Library
Author: United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards. Pension Task Force
Author: United States. Internal Revenue Service
Author: Rebecca L. Mugridge