Association of Local Government Auditors - Standards and Audit Management

Written by Leah Underwood,

The following links offer guidance on current auditing standards and provide information on how to manage an audit team.

Government Auditing Standards (Yellow Book):

The "Yellow Book" contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government 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. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.
http://www.gao.gov/govaud/ybk01.htm

Government Accounting Standards Board (GASB):

GASB 34 Resource Center: http://www.gasb.org/repmodel/index.html

American Institute of CPAs (AICPA):
The AICPA provides a unique website, CPA2Biz. It is a key source for products and services that CPAs use to fulfill their professional needs and the needs of their business clients and employers.

Training for implementation of the revised yellow book standards:
https://www.cpa2biz.com/CS2000/Products/CPA2BIZ/CPE+Self-Study/The+Revised+Yellow+Book+Government+Auditing+Standards.htm

Micromash Training on Revised Yellow Book Standards:
Micromash provides electronic training packages for auditors. At this site, you can download the CPE package, or register for online CPE, or order the software for Micromash’s training on the revised Yellow Book standards.
http://www.micromash.net/CPE/CPE_home_frame.htm

Audit and Time Management

Trying to keep track of everything you have to juggle can be very demanding. This website offers a wide array of computer programs for your audit and time mangement goals.

http://audit.freedownloadscenter.com/management.html

Evaluating the Audit Team

This website offers an evaluation checklist for an internal audit department. This checklist can be used from an external perspective (audit commitee) or an internal perspective (auditor management).

http://www.aicpa.org/audcommctr/toolkitsnpo/Evaluating_Internal_Audit.htm

Training The following websites offer training opportunites for audit management.

http://www.theiia.org/training/index.cfm?act=seminar.detail&semID=162

http://www.misti.com/

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