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 GAO The Green Book Standards for Internal Control in the Federal Government written by U S Government Accountability Office (G and published by . This book was released on 2020-02-02 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standards for Internal Control in the Federal Government GAO-14-704G: Published: Sep 10, 2014. Publicly Released: Sep 10, 2014. Notice: This is a Paperback book version of the "Standards for Internal Control in the Federal Government". Full version, All Chapters included. This publication is available (Electronic version) in the official website of the United states United States Government Accountability Office. This document is properly formatted and printed as a perfect sized copy 8.5x11 (black ink)". HIGHLIGHTS: Standards for Internal Control in the Federal Government (the "Green Book"), sets the standards for an effective internal control system for federal agencies and provides the overall framework for designing, implementing, and operating an effective internal control system. This publication will supersede GAO/AIMD-00-21 .3.1, Standards for Internal Control in the Federal Government: November 1999. GAO's 2014 revision will be effective beginning with fiscal year 2016 and the FMFIA reports covering that year. Management, at its discretion, may elect early adoption of the 2014 Green Book. * The version of this publication is as described above (this article is updated after each new edition). Disclaimer: Logos, images, texte, links or any other material in this publication does not constitute or imply its endorsement, recommendation, or favoring by the U.S. Federal/Local Government. The version (Dated) of this printed publication is as described above (this article is updated after each new edition).
Download or read book Gao Green Book Standards for Internal Control in the Federal Government written by United States Gover Comptroller General and published by . This book was released on 2017-01-26 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO "Green Book" - Standards for Internal Control in the Federal Government 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. Standards for Internal Control in the Federal Government (known as the Green Book), provide the overall framework for establishing and maintaining an effective internal control system. Office of Management and Budget (OMB) Circular No. A-123 provides specific requirements for assessing and reporting on controls in the federal government. The term internal control in this document covers all aspects of an entity's objectives (operations, reporting, and compliance). The Green Book may also be adopted by state, local, and quasigovernmental entities, as well as not-for-profit organizations, as a framework for an internal control system. Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as aframework for the entity. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) updated its internal control guidance in 2013 with the issuance of a revised Internal Control - Integrated Framework. COSO introduced the concept of principles related to the five components of internal control. The Green Book adapts these principles for a government environment.
Download or read book Standards for Internal Control in the Federal Government written by Government Accountability Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-12-13 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO-14-704G Sept 2014, the Standards for Internal Control in the Federal Government (known throughout the government as the "Green Book"), provides the overall framework for establishing and maintaining an effective internal control system. Internal control covers all aspects of a Federal agency's objectives (operations, reporting, and compliance). The Green Book has also been adopted by many state, local, and quasigovernmental entities, as well as not-for-profit organizations, as a framework for an effective internal control system. Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as a framework for the entity. Buy the paperback, get Kindle eBook FREE using MATCHBOOK. go to www.usgovpub.com to see how Why buy a book you can download for free? We print this book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. We look over each document carefully and replace poor quality images by going back to the original source document. We proof each document to make sure it's all there - including all changes. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the latest version from Amazon.com This book is published by 4th Watch Publishing Co. and includes copyright material. We publish compact, tightly-bound, full-size books (8 1⁄2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a Service Disabled Veteran-Owned Small Business (SDVOSB). If you like the service we provide, please leave positive review on Amazon.com. Without positive feedback from the community, we may discontinue the service and y'all can go back to printing these books manually yourselves. Other books available: GAO Yellow Book - Government Auditing Standards OMB No. A-123 - Management's Responsibility for Enterprise Risk Management and Internal Control GAO-01-1008G - Internal Control Management and Evaluation Tool GAO Financial Audit Manual DoD 7000.14 - R Financial Management Regulation Defense Acquisition Guidebook (Chapters 1 - 10) Federal Acquisition Regulation - Complete Defense Federal Acquisition Regulation - Complete OMB A-130 & Federal Information Security Modernization Act (FISMA) Federal Information System Controls Audit Manual (FISCAM)
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 Standards for Internal Control in the Federal Government written by Government Accountability Office and published by Government Printing Office. This book was released on 2014-12 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key resource is often referred to as the "Green Book". Federal policymakers and program managers are continually seeking ways to better achieve agencies' missions and program results, in other words, they are seeking ways to improve accountability. A key factor in helping achieve such outcomes and minimize operational problems is to implement appropriate internal control. Effective internal control also helps in managing change to cope with shifting environments and evolving demands and priorities. As programs change and as agencies strive to improve operational processes and implement new technological developments, management must continually assess and evaluate its internal control to assure that the control activities being used are effective and updated when necessary. The Federal Managers' Financial Integrity Act of 1982 (FMFIA) requires the General Accounting Office (GAO) to issue standards for internal control in government. The standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance and management challenges, and areas at greatest risk of fraud, waste, abuse and mismanagement. This report explores the Five Standards for Internal Control as identified by GAO for policymakers and program managers: - Control Environment - Risk Assessment - Control Activities - Information and Communications - Monitoring These standards apply to all aspects of an agency's operations: programmatic, financial, and compliance. However, they are not intended to limit or interfere with duly granted authority related to developing legislation, rule-making, or other discretionary policy-making in an agency. These standards provide a general framework. In implementing these standards, management is responsible for developing the detailed policies, procedures, and practices to fit their agency's operations and to ensure that they are built into and an integral part of operations. Other related products: Government Auditing Standards: 2011 Revision (Yellow Book) --print format can be found here: https: //bookstore.gpo.gov/products/sku/020-000-00291-3 --ePub format can be found here: https: //bookstore.gpo.gov/products/sku/999-000-44443-1 Reducing the Deficit: Spending and Revenue Options can be found here: https: //bookstore.gpo.gov/products/sku/052-070-07612-7 The Budget and Economic Outlook: 2016 to 2026 can be found here: https: //bookstore.gpo.gov/products/sku/052-070-07697-6
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 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 Standards for Internal Controls in the Federal Government written by United States. General Accounting Office and published by . This book was released on 1983 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Government Operations written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-06 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.
Download or read book Tcl Tk in a Nutshell written by Paul Raines and published by "O'Reilly Media, Inc.". This book was released on 1999-03-25 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tcl language and Tk graphical toolkit are simple and powerful building blocks for custom applications. The Tcl/Tk combination is increasingly popular because it lets you produce sophisticated graphical interfaces with a few easy commands, develop and change scripts quickly, and conveniently tie together existing utilities or programming libraries.One of the attractive features of Tcl/Tk is the wide variety of commands, many offering a wealth of options. Most of the things you'd like to do have been anticipated by the language's creator, John Ousterhout, or one of the developers of Tcl/Tk's many powerful extensions. Thus, you'll find that a command or option probably exists to provide just what you need.And that's why it's valuable to have a quick reference that briefly describes every command and option in the core Tcl/Tk distribution as well as the most popular extensions. Keep this book on your desk as you write scripts, and you'll be able to find almost instantly the particular option you need.Most chapters consist of alphabetical listings. Since Tk and mega-widget packages break down commands by widget, the chapters on these topics are organized by widget along with a section of core commands where appropriate. Contents include: Core Tcl and Tk commands and Tk widgets C interface (prototypes) Expect [incr Tcl] and [incr Tk] Tix TclX BLT Oratcl, SybTcl, and Tclodbc
Download or read book Internal Control Course written by United States. Department of Defense and published by . This book was released on 1984 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Working Effectively with Legacy Code written by Michael Feathers and published by Prentice Hall Professional. This book was released on 2004-09-22 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get more out of your legacy systems: more performance, functionality, reliability, and manageability Is your code easy to change? Can you get nearly instantaneous feedback when you do change it? Do you understand it? If the answer to any of these questions is no, you have legacy code, and it is draining time and money away from your development efforts. In this book, Michael Feathers offers start-to-finish strategies for working more effectively with large, untested legacy code bases. This book draws on material Michael created for his renowned Object Mentor seminars: techniques Michael has used in mentoring to help hundreds of developers, technical managers, and testers bring their legacy systems under control. The topics covered include Understanding the mechanics of software change: adding features, fixing bugs, improving design, optimizing performance Getting legacy code into a test harness Writing tests that protect you against introducing new problems Techniques that can be used with any language or platform—with examples in Java, C++, C, and C# Accurately identifying where code changes need to be made Coping with legacy systems that aren't object-oriented Handling applications that don't seem to have any structure This book also includes a catalog of twenty-four dependency-breaking techniques that help you work with program elements in isolation and make safer changes.
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.
