Standards For Internal Controls In The Federal Government

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.29/5 ( download)

DOWNLOAD NOW!

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.

Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.45/5 ( download)

DOWNLOAD NOW!

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:

Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.97/5 ( download)

DOWNLOAD NOW!

Download or read book Internal Control Management and Evaluation Tool written by United States. General Accounting Office and published by . This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.99/5 ( download)

DOWNLOAD NOW!

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.

Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.61/5 ( download)

DOWNLOAD NOW!

Download or read book Standards for Internal Control in the Federal Government written by United States. General Accounting Office and published by . This book was released on 1999 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781721590971
Total Pages : 30 pages
Book Rating : 4.78/5 ( download)

DOWNLOAD NOW!

Download or read book Standards for Internal Controls in the Federal Government written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-24 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standards for Internal Controls in the Federal Government

Author : Government Accountability Office
Publisher : Government Printing Office
ISBN 13 : 9780160925276
Total Pages : 92 pages
Book Rating : 4.74/5 ( download)

DOWNLOAD NOW!

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

Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.38/5 ( download)

DOWNLOAD NOW!

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.

Author : Robert F. Dacey
Publisher : DIANE Publishing
ISBN 13 : 1437914063
Total Pages : 601 pages
Book Rating : 4.61/5 ( download)

DOWNLOAD NOW!

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.

Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 79 pages
Book Rating : 4.38/5 ( download)

DOWNLOAD NOW!

Download or read book Standards for Internal Control in the Federal Goverment written by United States. General Accounting Office and published by . This book was released on 2014 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: