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 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 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 Internal Control Audit and Compliance written by Lynford Graham and published by John Wiley & Sons. This book was released on 2015-01-12 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ease the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.

Download or read book United States Attorneys Manual written by United States. Department of Justice and published by . This book was released on 1985 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book GAO Documents written by United States. General Accounting Office and published by . This book was released on 1982 with total page 1118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of reports, decisions and opinions, testimonies and speeches.

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 Protection and Money written by United States. Congress. House. Committee on Foreign Affairs. Subcommittee on International Organizations, Human Rights, and Oversight and published by Office of the Federal Register. This book was released on 2007 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.

Download or read book Letter from the Secretary of the Treasury Transmitting His Annual Report on the State of the Finances written by United States. Department of the Treasury and published by . This book was released on with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Evaluations written by and published by . This book was released on with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

Download or read book Departments of Labor Health and Human Services Education and Related Agencies Appropriations for 2017 Department of Labor FY 2017 budget justifications written by United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Labor, Health and Human Services, Education, and Related Agencies and published by . This book was released on 2016 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Departments of Commerce Justice and State the Judiciary and Related Agencies Appropriations for 1999 Secretary of State pt 8 The Judiciary related agencies written by United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies and published by . This book was released on 1998 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Relates agencies written by United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Labor, Health and Human Services, Education, and Related Agencies and published by . This book was released on 1985 with total page 1028 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Program Evaluations written by and published by . This book was released on 1984 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

Download or read book The United States Government Manual written by and published by . This book was released on 2000 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 108 1 Hearings Departments of Labor Health and Human Services Education and Related Agencies Appropriations For 2004 Part 5 March 6 2003 written by and published by . This book was released on 2003 with total page 1794 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inspector General Act written by United States. General Accounting Office and published by . This book was released on 1995 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: