Government Accountability Integrity Reliability Office Collection


The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. GAO is often called the "congressional watchdog" because it investigates how the federal government spends taxpayer dollars. This collection provides a brief abstract of the contents, reports, testimony, legal products, featured issues that evaluate how well government policies and programs are working, investigations into allegations of illegal and improper activities, and issuing of legal decisions and opinions.

 
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Government Auditing Standards 2003 Revision

By: General Accounting Office

Government Accountability Integrity Reliability Office Collection

Excerpt: The concept of accountability for public resources is key in our nation?s governing process and a critical element for a healthy democracy. Legislators, government officials, and the public want to know whether government services are being provided efficiently, effectively, economically, and in compliance with laws and regulations. They also want to know whether government programs are achieving their objectives and desired outcomes, and at what cost. Governmen...

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Government Auditing Standards Guidance on Gagas Requirements for C...

By: David M. Walker

Government Accountability Integrity Reliability Office Collection

Excerpt: This document provides guidance to auditors and audit organizations in implementing the continuing professional education (CPE) requirements prescribed by the 2003 revision of Government Auditing Standards. The fundamental difference related to CPE in the 2003 Government Auditing Standards from the 1994 revision is that the 80 hours of CPE to be completed every 2 years should ?directly enhance the auditor?s professional proficiency to perform audits and/or attes...

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Government Auditing Standards : Chapter 1, Introduction

By: General Accounting Office

Government Accountability Integrity Reliability Office Collection

Excerpt: This document contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain...

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Guidance on Complying with Government Auditing Standards Reporting...

By: General Accounting Office

Government Accountability Integrity Reliability Office Collection

Excerpt: Certain companies subject to the Securities Exchange Act of 1934 (?issuers?) may be required to have an audit conducted in accordance with standards issued by both the Public Company Accounting Oversight Board (PCAOB), as required by the Sarbanes- Oxley Act of 2002, and the Comptroller General, as contained in Government Auditing Standards (GAGAS). Some examples include lending institutions that participate in federally-sponsored loan programs such as housing an...

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Chairman and Ceo of Contractors Resources, Inc. For the Commercial...

By: Gene Zaino

Government Accountability Integrity Reliability Office Collection

Excerpt: Mr. Chairman and members of the Commercial Activities Panel, thank you for the opportunity to submit the following statement for the record. I am submitting this statement to inform the Panel of service outsourcing and workforce augmentation practices that are strategic to some of America?s most successful commercial organizations, yet are clearly omitted from the Federal Government?s mode of operation. Key elements of this discussion include: 1. The American ec...

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Statement of Henry J. Zellman Former Civil Servant - Retired

By: Henry J. Zellman

Government Accountability Integrity Reliability Office Collection

Excerpt: As a former civial servant and an a76 player for the defense finance and accounting service, I can say the process can indeed be improved. Not just for industry or government but for both. In the current environment there is too much left to guesswork for: costing, presentation methods, guidelines regarding detail to be provided and the q&a process.

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