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.
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.
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.
Download or read book Auditor s Letter Handbook written by and published by American Bar Association. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Second Edition of this best-selling ABA guide contains the original 1975 Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information. Much has changed since the American Bar Association Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information ("the ABA Statement") and the American Institute of Certified Public Accountants' ("AICPA") related Statement of Auditing Standards No. 12 ("SAS 12") were approved in December 1975 and January 1976, respectively. There has been an increased emphasis on the quality of loss contingency disclosure, an expansion of private litigation and SEC enforcement actions against accountants and other professionals, and a new regulatory regime for the accounting profession established by the Sarbanes-Oxley Act of 2002. Despite these changes, the ABA Statement has stood the test of time and shown its flexibility to adapt to meet changing circumstances. Another development since the ABA Statement was approved has been the increasing relevance of international accounting and auditing standards and the expansion of cross-border practice by law firms. International Financial Reporting Standards ("IFRS") adopted by the International Accounting Standards Board have become the accounting standards in many countries throughout the world other than the United States. Canada, for example, recently converted to IFRS for publicly traded companies. This resource is a must-have for inside and outside counsel in dealing with the auditor's need for corroboration of information furnished by management concerning litigation, claims, and assessments. It comprises a consolidated presentation of the principal official pronouncements and unofficial commentaries on the subject of audit inquiries and lawyers' responses. This book is published by the Audit Responses Committee of the ABA Business Law Section.
Download or read book Benford s Law written by Mark J. Nigrini and published by John Wiley & Sons. This book was released on 2012-03-09 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: A powerful new tool for all forensic accountants, or anyone whoanalyzes data that may have been altered Benford's Law gives the expected patterns of the digits in thenumbers in tabulated data such as town and city populations orMadoff's fictitious portfolio returns. Those digits, in unaltereddata, will not occur in equal proportions; there is a large biastowards the lower digits, so much so that nearly one-half of allnumbers are expected to start with the digits 1 or 2. Thesepatterns were originally discovered by physicist Frank Benford inthe early 1930s, and have since been found to apply to alltabulated data. Mark J. Nigrini has been a pioneer in applyingBenford's Law to auditing and forensic accounting, even before hisgroundbreaking 1999 Journal of Accountancy article introducing thisuseful tool to the accounting world. In Benford's Law, Nigrinishows the widespread applicability of Benford's Law and itspractical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all describedwith data sets that include corporate payments data and electiondata Includes ten fraud detection studies, including vendor fraud,payroll fraud, due diligence when purchasing a business, and taxevasion Covers financial statement fraud, with data from Enron, AIG,and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff,Waxenberg, and more Examines many other applications, from the Clinton tax returnsand the charitable gifts of Lehman Brothers to tax evasion andnumber invention Benford's Law has 250 figures and uses 50 interestingauthentic and fraudulent real-world data sets to explain boththeory and practice, and concludes with an agenda and directionsfor future research. The companion website adds additionalinformation and resources.
Download or read book Transnational Criminal Organizations Cybercrime and Money Laundering written by James R. Richards and published by CRC Press. This book was released on 1998-10-20 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: WRITTEN BY A LAW ENFORCEMENT PROFESSIONAL FOR OTHER LAW ENFORCEMENT PERSONNEL IN THE TRENCHES This book examines the workings of organized criminals and criminal groups that transcend national boundaries. Discussions include methods used by criminal groups to internationally launder money; law enforcement efforts to counteract such schemes; and new methods and tactics to counteract transnational money laundering. A PRACTICAL GUIDE TO FACETS OF INTERNATIONAL CRIME AND MEASURES TO COMBAT THEM Intended for law enforcement personnel, bank compliance officers, financial investigators, criminal defense attorneys, and anyone interested in learning about the basic concepts of international crime and money laundering, this timely text explains: money laundering terms and phrases an overview of relevant federal agencies, transnational criminal organizations, and basic investigatory techniques the intricacies of wire transfers and cyberbanking the phenomenon of the "World Wide Web"
Download or read book Easy Self audits for the Busy Law Office written by Nancy Byerly Jones and published by Section of Law Practice Management. This book was released on 1999 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This easy-to-use tool will assist the attorney in conducting their own self audits. Whether they want to streamline procedures, foster teamwork, or build client relations, this book dwill identify the practice's problem areas, as well as offer ideas to improve them.
Download or read book The International Corporate Governance System written by F. Lessambo and published by Springer. This book was released on 2016-01-26 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Download or read book Federal Information System Controls Audit Manual FISCAM written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Yellow Book Government Auditing Standards written by Allison J. Harrell and published by John Wiley & Sons. This book was released on 2018-04-09 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Download or read book Auditor s Guide to Information Systems Auditing written by Richard E. Cascarino and published by John Wiley & Sons. This book was released on 2007-06-15 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Download or read book The Collection Process income Tax Accounts written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM
Download or read book FOIA Update written by and published by . This book was released on 1998 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards for Audit of Governmental Organizations Programs Activities Functions written by United States. General Accounting Office and published by . This book was released on 1974 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legal Accounting and Court Auditing written by Herbert Lewis Davis and published by . This book was released on 1927 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Fundamentals in a South African Context written by Pieter von Wielligh and published by Oxford University Press, USA. This book was released on 2020-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
