Government Auditing Standards (The Yellow Book) On February 1, 2007, the Comptroller General of the United States issued
the 2007 revision of Government Auditing
Standards, which supersedes the 2003 revision. The January 2007 version
contains the final 2007 revisions to the standards, except for the quality
control and peer review sections in chapter 3. Concurrent with the electronic
issuance of this revision of Government Auditing Standards, GAO is exposing
for comment redrafted sections on quality control and peer review in response
to the wide range of comments we received on those sections. The printed version
of the complete 2007 revision of Government Auditing Standards will be available
after the quality assurance and peer review sections are finalized and incorporated
into the standards. (Current anticipated time frame is late spring of 2007.)
GAO Federal Information System Controls Audit Manual (FISCAM) FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This exposure draft (ED) reflects the current computing environment and other changes affecting IS audits.
