Standards for Internal Control in the Federal Government


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.




Federal Register


Book Description




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.







Public Procurement Regulation in Africa


Book Description

This book examines the regulatory rules on public procurement in selected African countries and provides a comparative analysis of key regulatory issues.




Public Procurement and Human Rights


Book Description

This timely work reflects on the role and obligations of the state as a buyer of goods and services, from the dual disciplinary perspectives of public procurement and human rights. Through theoretical and doctrinal analyses, and practice-focused case studies, it interrogates the evolving character of public procurement as an interface for multiple normative regimes and competing policies. Challenging the prevailing paradigm which subordinates human rights to narrowly-defined economic goals, insightful contributions advance a compelling case for greater inter-disciplinarity and policy coherence as crucial to realising international policies such as those embodied in the UN Guiding Principles on Business and Human Rights and 2030 Sustainable Development Goals.







Guide to U.S. Government Publications


Book Description

This comprehensive yet concise annual annotated reference source catalogs the important series, periodicals and reference tools published by U.S. government agencies. Over the years, the index section of the Guide to U.S. Government Publications has expanded to more than 40,000 entries. Agencies and titles are indexed, followed by a keyword title index for quick and easy referencing. No other single resource provides historical and current information on U.S. government publications in one place.