Standards for Internal Control in the Federal Government

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Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Government Auditing Standards

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Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Government Auditing Standards by : Government Accounting Office

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Gao: The Quest For Accountability In American Government

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Publisher : Routledge
ISBN 13 : 1000301753
Total Pages : 322 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Gao: The Quest For Accountability In American Government by : Frederick C Mosher

Download or read book The Gao: The Quest For Accountability In American Government written by Frederick C Mosher and published by Routledge. This book was released on 2020-01-23 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Policy and procedures manual for guidance of Federal agencies

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (764 download)

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Book Synopsis Policy and procedures manual for guidance of Federal agencies by : United States. General Accounting Office

Download or read book Policy and procedures manual for guidance of Federal agencies written by United States. General Accounting Office and published by . This book was released on 1978 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Organizational Telephone Directory

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Publisher :
ISBN 13 :
Total Pages : 270 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Organizational Telephone Directory by : United States. Department of Health and Human Services

Download or read book Organizational Telephone Directory written by United States. Department of Health and Human Services and published by . This book was released on 1999 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Budgeting Systems

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Publisher : Jones & Bartlett Learning
ISBN 13 : 0763746681
Total Pages : 773 pages
Book Rating : 4.7/5 (637 download)

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Book Synopsis Public Budgeting Systems by : Robert D. Lee

Download or read book Public Budgeting Systems written by Robert D. Lee and published by Jones & Bartlett Learning. This book was released on 2008 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.

Congressional Record

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Publisher :
ISBN 13 :
Total Pages : 1084 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Congressional Record by : United States. Congress

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1919 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Mel Bochner Drawings

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Publisher : Yale University Press
ISBN 13 : 0300260059
Total Pages : 201 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis Mel Bochner Drawings by : Kevin Salatino

Download or read book Mel Bochner Drawings written by Kevin Salatino and published by Yale University Press. This book was released on 2022-04-26 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking examination of Mel Bochner's inventive drawing practice produced collaboratively with the artist Encompassing both works on paper and oversized wall drawings made from the 1960s to the present, this handsomely designed volume documents the first-ever museum retrospective of drawings by Mel Bochner (b. 1940). Drawing has long been critical to the work of this pioneering conceptual artist, and essayists explore the theoretical framework and playful experimentation of his decades-long practice. The book, conceived and designed in close collaboration with the artist, features his own writings about his philosophy of wall drawings and reflections on significant exhibitions of his work. Bochner was a key figure of the Minimalist and Conceptual Art movements whose first exhibition in 1966 is now recognized as seminal. Today the artist is known for works in a range of media that explore the conventions of language and visual art as well as the relationships between them; his experimental works on paper, canvas, and wall--all of which are celebrated here--are a foundational facet of his practice and a critical influence on contemporary art.

Budget Process Law Annotated

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Publisher : William G Dauster
ISBN 13 : 9780160417269
Total Pages : 902 pages
Book Rating : 4.4/5 (172 download)

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Book Synopsis Budget Process Law Annotated by : William G. Dauster

Download or read book Budget Process Law Annotated written by William G. Dauster and published by William G Dauster. This book was released on 1993-09 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Power of Accountability

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Publisher : University Press of Kansas
ISBN 13 : 0700628975
Total Pages : 190 pages
Book Rating : 4.7/5 (6 download)

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Book Synopsis The Power of Accountability by : Robin J. Kempf

Download or read book The Power of Accountability written by Robin J. Kempf and published by University Press of Kansas. This book was released on 2020-01-20 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migrant children separated from their parents. A scheme to defraud Cook County using property tax breaks. An undisclosed thirty-year business relationship between city officials in Baltimore. These are the sorts of headlines regularly generated by offices of inspector general (OIGs)—bureaucratic units dedicated to government accountability that are commonly independent of the agencies they are charged with overseeing. In 1976, OIGs were virtually unheard of and were largely at the federal level, but today there are more than 170 OIGs overseeing state and local government entities. Why have OIGs been so widely adopted, and what do they do? How do they contribute to accountability, and what are their limitations? In The Power of Accountability Robin J. Kempf sets out to address these questions with empirical data and to examine the conflicts that have led to variations in the design and implementation of OIGs. In doing so she explores the power of the concept of the inspector general: an institutional model for keeping subnational government units accountable to the public. As more and more government entities have created offices of inspector general, practitioners in this developing field have recommended an archetypal structure for these agencies that assures their authority and independence. Why then, The Power of Accountability asks, have so many states and localities incorporated significant deviations from this recommended model in their design? Through an extensive review of government websites, laws, and ordinances; original surveys of the identified OIGs; legislative histories; and interviews with thirty-eight OIG staff in eight states, Kempf analyzes why OIGs have proliferated, why and how they work differently in various jurisdictions, and what effect these variations in design have on the effectiveness of OIGs as a mechanism of accountability. The ever-expanding call for accountability in government drives the increasing demand for offices of inspector general, which necessarily entails intense political maneuvering. The Power of Accountability is a uniquely useful resource for judging whether, under what circumstances, and how well OIGs fulfill their intended purpose and serve the public interest.

Audit Guide

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Publisher : John Wiley & Sons
ISBN 13 : 1948306115
Total Pages : 512 pages
Book Rating : 4.9/5 (483 download)

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Book Synopsis Audit Guide by : AICPA

Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Decisions of the Comptroller General of the United States

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Publisher :
ISBN 13 :
Total Pages : 1016 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Decisions of the Comptroller General of the United States by : United States. General Accounting Office

Download or read book Decisions of the Comptroller General of the United States written by United States. General Accounting Office and published by . This book was released on 1980 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.

The Pig Book

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Publisher : St. Martin's Griffin
ISBN 13 : 146685314X
Total Pages : 212 pages
Book Rating : 4.4/5 (668 download)

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Book Synopsis The Pig Book by : Citizens Against Government Waste

Download or read book The Pig Book written by Citizens Against Government Waste and published by St. Martin's Griffin. This book was released on 2013-09-17 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government wastes your tax dollars worse than a drunken sailor on shore leave. The 1984 Grace Commission uncovered that the Department of Defense spent $640 for a toilet seat and $436 for a hammer. Twenty years later things weren't much better. In 2004, Congress spent a record-breaking $22.9 billion dollars of your money on 10,656 of their pork-barrel projects. The war on terror has a lot to do with the record $413 billion in deficit spending, but it's also the result of pork over the last 18 years the likes of: - $50 million for an indoor rain forest in Iowa - $102 million to study screwworms which were long ago eradicated from American soil - $273,000 to combat goth culture in Missouri - $2.2 million to renovate the North Pole (Lucky for Santa!) - $50,000 for a tattoo removal program in California - $1 million for ornamental fish research Funny in some instances and jaw-droppingly stupid and wasteful in others, The Pig Book proves one thing about Capitol Hill: pork is king!

GAO Cost Estimating and Assessment Guide

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Publisher :
ISBN 13 : 9780160827365
Total Pages : 420 pages
Book Rating : 4.8/5 (273 download)

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Book Synopsis GAO Cost Estimating and Assessment Guide by : United States. Government Accountability Office

Download or read book GAO Cost Estimating and Assessment Guide written by United States. Government Accountability Office and published by . This book was released on 2009 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Government Accountability Office is responsible for, among other things, assisting the Congress in its oversight of the federal government, including agencies' stewardship of public funds. To use public funds effectively, the government must meet the demands of today's changing world by employing effective management practices and processes, including the measurement of government program performance. In addition, legislators, government officials, and the public want to know whether government programs are achieving their goals and what their costs are. To make those evaluations, reliable cost information is required and federal standards have been issued for the cost accounting that is needed to prepare that information. We developed the Cost Guide in order to establish a consistent methodology that is based on best practices and that can be used across the federal government for developing, managing, and evaluating capital program cost estimates.

GAO "Yellow Book" Government Auditing Standards Technical Update April 2021

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Author :
Publisher :
ISBN 13 :
Total Pages : 234 pages
Book Rating : 4.7/5 (44 download)

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Book Synopsis GAO "Yellow Book" Government Auditing Standards Technical Update April 2021 by : United States Government Gao

Download or read book GAO "Yellow Book" Government Auditing Standards Technical Update April 2021 written by United States Government Gao and published by . This book was released on 2021-04-25 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This United States Government Accountability Office (GAO) manual, GAO "Yellow Book" Government Auditing Standards Technical Update April 2021, is effective for financial audits, attestation engagements, and reviews of financial statements and for performance audits. This revision contains major changes from, and supersedes, the 2011 and 2018 revisions.

GAO Yellow Book Government Auditing Standards 2018 Revision

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Author :
Publisher : Independently Published
ISBN 13 : 9781795281898
Total Pages : 234 pages
Book Rating : 4.2/5 (818 download)

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Book Synopsis GAO Yellow Book Government Auditing Standards 2018 Revision by : United States Government Gao

Download or read book GAO Yellow Book Government Auditing Standards 2018 Revision written by United States Government Gao and published by Independently Published. This book was released on 2019-01-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government Accountability Office GAO "Yellow Book" Government Auditing Standards 2018 Revision By the Comptroller General of the United StatesAudits 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. These changes, summarized below, reinforce the principles of transparency and accountability and strengthen the framework for high-quality government audits. - All chapters are presented in a revised format that differentiates requirements and application guidance related to those requirements. - Supplemental guidance from the appendix of the 2011 revision is either removed or incorporated into the individual chapters. - The independence standard is expanded to state that preparing financial statements from a client-provided trial balance or underlying accounting records generally creates significant threats to auditors' independence, and auditors should document the threats and safeguards applied to eliminate and reduce threats to an acceptable level or decline to perform the service. - The peer review standard is modified to require that audit organizations comply with their respective affiliated organization's peer review requirements and GAGAS peer review requirements. Additional requirements are provided for audit organizations not affiliated with recognized organizations. - The standards include a definition for waste. - The performance audit standards are updated with specific considerations for when internal control is significant to the audit objectives.