Internal Auditor's Office - Related Information

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.

http://www.gao.gov/govaud/yb/2003/html/

Professional Practices Framework (PPF), developed and maintained by The IIA, offers practitioners a full range of internal audit guidance.

http://www.theiia.org/index.cfm?doc_id=1625

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.

http://www.cica.ca/index.cfm/ci_id/225/la_id/1.htm 

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.

http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/ia-vi/npia-npvi_e.asp

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.

http://www.theiia.org/?doc_id=1203

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.

http://www.whitehouse.gov/omb/circulars/

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.

http://www.aicpa.org/audcommctr/toolkitsgovt/resources.htm

Audit Reports

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.

http://www.osc.state.ny.us/nsaa/

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.

http://www.gpoaccess.gov/gaoreports/

Audit Reports by Country is provided by INTOSAI and includes an extensive audit report repository by country.

http://www.intosai.org/en/portal/documents/intosai/audit_related/

Searchable Single Audit Database enables users to search for audit reports by auditee name, complete nine-digit EIN, or state abbreviation.
http://harvester.census.gov/sac/dissem/entity.html 

Audit Report Search Engine enables users to search for a U.S. Department of Labor audit reports by year, region, or a combination.

http://www.oig.dol.gov/public/reports/oa/text_only_main.htm 

Extensive List of Audit Reports: Federal Communications Commission includes audit reports issued from 1994 to 2006.

http://www.fcc.gov/oig/oigreportsaudit.html