Government Auditing Standards - 2018 Revision


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.










Federal Information System Controls Audit Manual (FISCAM)


Book Description

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.




Federal Program Evaluations


Book Description

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.




Federal Yellow Book


Book Description










POLICE AUDITING: Standards and Applications (2nd Ed.)


Book Description

Police auditing merits the attention of both practitioners and academicians for two primary reasons. First, police auditing meets the need of police administrators to know about the economy, efficiency, and effectiveness of their organization and operations. Second, it provides an important mechanism for the public and its elected officials to fulfill their oversight responsibilities. This book provides a comprehensive examination of theories, standards, procedures, applications, and evaluations of police audits to allow the reader to obtain a detailed understanding of different aspects and types of police audits and apply the principles of auditing and data collection to various police programs. The book is readable for different audiences as it provides a review of police auditing along with discussions of planned change and incorporates standards and procedures in police auditing into social scientific research process and methods. The book is aimed at three types of readers. First, it provides police executives and managers with a timely and necessary understanding of police auditing as they conduct budget reviews and organizational diagnoses. Second, it serves as a valuable source of information for auditors and researchers who are either charged with the responsibility to perform police audits directly or engaged in evaluating audited police programs. Third, students in criminal justice programs will benefit from this book in courses that address research methods and police accountability issues.