Government Auditing Standards - 2018 Revision PDF Download
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Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
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 Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Get Book Here
Book Description
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: Patrick R. Delaney
Publisher: John Wiley & Sons
ISBN: 0470554347
Category : Business & Economics
Languages : en
Pages : 697
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Book Description
This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.
Author: Ali Ismail Awad
Publisher: Springer Nature
ISBN: 3030673618
Category : Technology & Engineering
Languages : en
Pages : 323
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Book Description
This book is a relevant reference for any readers interested in the security aspects of Cyber-Physical Systems and particularly useful for those looking to keep informed on the latest advances in this dynamic area. Cyber-Physical Systems (CPSs) are characterized by the intrinsic combination of software and physical components. Inherent elements often include wired or wireless data communication, sensor devices, real-time operation and automated control of physical elements. Typical examples of associated application areas include industrial control systems, smart grids, autonomous vehicles and avionics, medial monitoring and robotics. The incarnation of the CPSs can therefore range from considering individual Internet-of-Things devices through to large-scale infrastructures. Presented across ten chapters authored by international researchers in the field from both academia and industry, this book offers a series of high-quality contributions that collectively address and analyze the state of the art in the security of Cyber-Physical Systems and related technologies. The chapters themselves include an effective mix of theory and applied content, supporting an understanding of the underlying security issues in the CPSs domain, alongside related coverage of the technological advances and solutions proposed to address them. The chapters comprising the later portion of the book are specifically focused upon a series of case examples, evidencing how the protection concepts can translate into practical application.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
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. Department of Justice
Publisher:
ISBN:
Category :
Languages : en
Pages : 808
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Book Description
Author: International Monetary Fund. Middle East and Central Asia Dept.
Publisher: International Monetary Fund
ISBN: 1484308654
Category : Business & Economics
Languages : en
Pages : 93
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Book Description
This paper discusses Tunisia’s First Review Under the Extended Fund Facility (EFF), Request for Waivers of Nonobservance of Performance Criteria and Rephasing of Access. Most quantitative performance criteria (QPCs) for end-December 2016 were missed and all structural benchmarks (SBs) through March 2017 were delayed. Most delayed SBs, including on private sector legislation, performance contracts for public banks, the civil service strategy, and the large taxpayers unit are now completed. The remaining ones will be achieved by end-2017. The IMF staff recommends the completion of the EFF review and supports the authorities’ request for rephasing of access and waivers of nonobservance of end-December QPCs.
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
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: S. Rao Vallabhaneni
Publisher: John Wiley & Sons
ISBN: 0471718807
Category : Business & Economics
Languages : en
Pages : 640
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Book Description
The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 2: Conducting the Internal Audit Engagement covers conducting engagements, carrying out specific engagements, monitoring engagement outcomes, understanding fraud knowledge elements, using engagement tools, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA’s Attribute and Performance Standards, and in-depth of theory and practice.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 216
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Book Description
Author: Robert R. Moeller
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1206
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Book Description
This handbook aims to show the modern internal auditor how to do the best job possible. E×amining all aspects of the internal auditor's function, the author looks at how to plan, organize and perform the audit, showing how to control internal audit projects and how to report results efficiently. This edition features e×panded coverage of fraud, business ethics and the role of the internal auditor, and incorporates all aspects of COSO (Committee of Sponsoring Organisations of the Treadway Commission) recommendations.
