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Standards for Internal Control in the Federal Government

Author : United States Government Accountability Office

Publisher : Lulu.com

Page : 88 pages

File Size : 49,10 MB

Release : 2019-03-24

Category : Reference

ISBN : 0359541828

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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.



Internal Control Management and Evaluation Tool

Author : U S Government Accountability Office (G

Publisher :

Page : 76 pages

File Size : 48,66 MB

Release : 2020-02-02

Category :

ISBN :

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Book Description

Internal Control Management and Evaluation Tool (Supersedes GAO-01-131G) GAO-01-1008G: Published: Aug 1, 2001. Publicly Released: Aug 1, 2001. Notice: This is a Paperback book version of the "Internal Control Management and Evaluation Tool (Supersedes GAO-01-131G)". 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 HIGHLIGHTS: This publication superseded GAO-01-131G, Internal Control Management and Evaluation Tool: Exposure Draft, February 2001. This guide is intended to assist agencies maintain or implement effective internal controls and, when needed, to help determine what, where, and how improvements can be implemented. * 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).





Federal Information System Controls Audit Manual (FISCAM)

Author : Robert F. Dacey

Publisher : DIANE Publishing

Page : 601 pages

File Size : 20,70 MB

Release : 2010-11

Category : Business & Economics

ISBN : 1437914063

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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.



Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office

Publisher : Lulu.com

Page : 234 pages

File Size : 21,57 MB

Release : 2019-03-24

Category : Reference

ISBN : 0359536395

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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.



Internal Control Management and Evaluation Tool

Author : United States Accounting Office (GAO)

Publisher : Createspace Independent Publishing Platform

Page : 76 pages

File Size : 13,41 MB

Release : 2018-02-07

Category :

ISBN : 9781984986986

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Book Description

GAO-01-1008G Internal Control Management and Evaluation Tool





Government Auditing Standards

Author : Government Accounting Office

Publisher : www.Militarybookshop.CompanyUK

Page : 242 pages

File Size : 30,94 MB

Release : 2012

Category : Business & Economics

ISBN : 9781780397030

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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.



Internal Controls Toolkit

Author : Christine H. Doxey

Publisher : John Wiley & Sons

Page : 421 pages

File Size : 23,71 MB

Release : 2019-07-23

Category : Business & Economics

ISBN : 111955439X

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Book Description

Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a "toolkit" approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. Inadequate internal controls can cause a myriad of problems that adversely affect its ability to provide reliable, timely, and useful financial and managerial data needed to support operating, budgeting, and policy decisions. Reliable data is necessary to make sound business decisions. • Toolkit approach with detailed controls and risks outlined for key business processes • Foundational for SOX 404 initiatives • Key material to improve internal control efforts • Guidance during M&A projects Poor controls over data quality can cause financial data to be unreliable, incomplete, and inaccurate—this book helps you control that quality and manage risk.



Principles of Accounting Volume 1 - Financial Accounting

Author : Mitchell Franklin

Publisher :

Page : 1056 pages

File Size : 40,66 MB

Release : 2019-04-11

Category :

ISBN : 9781680922912

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Book Description

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.