About GAO
Role as an Audit Institution
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Standard-Setting Guides
GAO is the supreme audit institution for the United States. Federal and state auditors look to GAO to provide standards for internal controls, financial audits, and other types of government audits.
Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.
Standards for Internal Control in the Federal Government, known as the Green Book, sets standards for federal agencies on the policies and procedures they employ to ensure effective resource use in fulfilling their mission, goals, objectives, and strategic plan.
The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards.
The Federal Information Systems Controls Audit Manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits.
Best Practices for Federal Managers
GAO has identified and documented best practices in a number of key agency and office-management functions.
TECHNOLOGY READINESS ASSESSMENT GUIDE:
Better evaluate technology maturity and conduct credible technology readiness assessments.
Develop and maintain reliable schedules for government projects of all sizes
COST ESTIMATING AND ASSESSMENT GUIDE:
Develop and maintain reliable cost estimates throughout the life of a government acquisition program.
Check out our additional frameworks and leading practices for federal managers:
- A Framework for Managing Fraud Risks in Federal Programs
- Flood Insurance: Comprehensive Reform Could Improve Solvency and Enhance Resilience
- Leading Practices in Collaboration Across Governments, Nonprofits, and the Private Sector
- Leading Practices in Human Capital Management
- Managing for Results in Government