The following sites provide useful information about government audit standards, benchmarking, and best practices.
Government Auditing Standards 2003 Revision (Yellow Book) supersedes the 1994 revision, including amendments 1 through 3. Its provisions are effective for financial audits and attestation engagements of periods ending on or after Jan. 1, 2004, and for performance audits beginning on or after Jan. 1, 2004. Early application is permissible.
Professional Practices Framework (PPF), developed and maintained by The IIA, offers practitioners a full range of internal audit guidance.
Chartered Accountants of Canada offers a brochure designed to help elected officials, the media, and taxpayers enhance their understanding of, and ask good questions about, government finances and financial statements. It also contains public sector accounting news and updates.
Canada's New Policy on Internal Audit outlines Canada's new internal audit policy that highlights significant measures to increase accountability and transparency in the federal government.
IIA Government Auditors' Resources is designed to help the government auditor gain access to potentially useful Internet sites. The sites are organized by five major headings: Standards and Control/Risk Models, Government Audit Practice, Government Audit Methodologies and Skills, Government Audit Environment, and Useful Sites for Government Auditors.
U.S. Office of Management and Budget (OMB) Circulars includes instructions or information issued by OMB to federal agencies. Circulars are indexed by major categories: Budget, State and Local Governments, Educational and Non-profit Institutions, Federal Procurement, Federal Financial Management, Federal Information Resources/Data Collection, Other Special Purpose.
Associations for Government Auditors is a site offered by the AICPA that lists pertinent associations that serve the unique needs of government auditors. It's listed as a tool for audit committees, but also is useful to auditors in the field.
The following Web sites provide access to hundreds of audit reports that can be used as templates and for benchmarking purposes.
Audit Report Search Engine was developed by the National State Auditors Association (NSAA) and includes location and/or topic parameters. The site consists of summary paragraphs describing key information contained in issued audit reports. Each summary paragraph provides a link to obtain the complete report.
Government Accountability Office Audit Report Search Engine contains reports on audits, surveys, investigations, and evaluations of federal programs conducted by the GAO. All published reports, testimonies, correspondence, and special publications are included.
Audit Reports by Country is provided by INTOSAI and includes an extensive audit report repository by country.
Searchable Single Audit Database enables users to search for audit reports by auditee name, complete nine-digit EIN, or state abbreviation.
Audit Report Search Engine enables users to search for a U.S. Department of Labor audit reports by year, region, or a combination.
Extensive List of Audit Reports: Federal Communications Commission includes audit reports issued from 1994 to 2006.
is provided by the U.S. Department of the Interior.
DOI's Environmental Audit Reports
Audit Practice Aids (includes audit programs) is provided by the Auditor of State for Iowa and includes guidelines setting forth accounting and auditing standards to be applied in audits of governmental subdivisions. These guidelines include audit programs and sample reports.
Foreign Audit Reports — offered by the United States Department of Agriculture — are comprehensive audits of foreign country inspection systems to ensure compliance with the Federal Meat Inspection Act, the Poultry Inspection Act, and the Egg Products Inspection Act. Current and past reports are available for download.
Associations for Government Auditors
The Institute of Internal Auditors
The Association of Certified Fraud Examiners (ACFE)
American Institute of Certified Public Accountants (AICPA)
Association of Local Government Auditors (ALGA)
Association of Government Accountants (AGA)
The Cooperative Audit Resolution and Oversight Initiative (CAROI)
Financial Accounting Standards Board (FASB)
Federal Accounting Standards Advisory Board (FASAB)
Federal Inspectors General
National Association of State Auditors, Controllers, and Treasurers (NASACT)