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Standards for Internal Control in the Federal Government

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 88 pages
File Size : 39,28 MB
Release : 2019-03-24
Category : Reference
ISBN : 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 21,48 MB
Release : 2019-03-24
Category : Reference
ISBN : 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Government Auditing Standards

Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
Page : 242 pages
File Size : 29,83 MB
Release : 2012
Category : Business & Economics
ISBN : 9781780397030

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Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

A Glossary of Terms Used in the Federal Budget Process

Author :
Publisher : DIANE Publishing
Page : 145 pages
File Size : 42,29 MB
Release : 1993-12
Category : Budget
ISBN : 0788101013

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A basic reference document for persons interested in the federal budget-making process. Emphasizes budget terms in addition to relevant economic and accounting terms to help the user appreciate the dynamics of the budget process. Also distinguishes between any differences in budgetary and non-budgetary meanings of terms. Over 300 terms defined. Index. Appendices: overview of the federal budget process, budget functional classification, and more.

GAO Documents

Author : United States. General Accounting Office
Publisher :
Page : 238 pages
File Size : 24,22 MB
Release : 1987-05
Category :
ISBN :

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Catalog of reports, decisions and opinions, testimonies and speeches.

Congressional Record

Author : United States. Congress
Publisher :
Page : 1414 pages
File Size : 47,35 MB
Release : 1952
Category : Law
ISBN :

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The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

The Cheng School Gao Style Baguazhang Manual

Author : Gao Yisheng
Publisher : North Atlantic Books
Page : 449 pages
File Size : 49,62 MB
Release : 2013-08-13
Category : Sports & Recreation
ISBN : 1583946225

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In its first English-language edition, this detailed training manual is a complete guide to Gao baguazhang, as preserved through the lineage of Liu Fengcai. The youngest of the major bagua lineages, Gao bagua shows the influence of taiji quan, xingyi quan, and shuai jiao. It incorporates traditional bagua weapons, pre-heaven palms, and animal forms in addition to sixty-four individual post-heaven palms and their accompanying two-person forms. A unique synthesis of health-building techniques, Daoist theory, and practical fighting applications, Gao-style bagua is an example of the finest internal-arts traditions. The original manuscript for The Cheng School Gao Style Baguazhang Manual was completed by the art's founder, Gao Yisheng, in 1936. It was not published at the time, but handed down to his student Liu Fengcai, who edited and published the first Chinese edition in 1991 with the help of his own student Liu Shuhang. In 2005, Liu Shuhang published a revised and expanded version, and this was again expanded and reissued in a third edition in 2010. Now, the manual has been translated and fully updated for its first English-language edition. Including over 400 photos showing step-by-step techniques and forms, the manual documents the fundamentals of the art as well as detailed descriptions of techniques and empty-hand forms, laying the groundwork for advanced training. This edition includes rare photos of important masters in the Gao lineage, lineage charts, biographies, and other updates, making it the essential companion for anyone studying Gao style and a useful guide for any practitioner of baguazhang or other Chinese martial arts.

Zhou Enlai

Author : Gao Wenqian
Publisher : PublicAffairs
Page : 369 pages
File Size : 32,45 MB
Release : 2008-10-16
Category : Biography & Autobiography
ISBN : 0786725982

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Zhou Enlai, the premier of the People's Republic of China from 1949 until his death in 1976, is the last Communist political leader to be revered by the Chinese people. He is considered "a modern saint" who offered protection to his people during the Cultural Revolution; an admirable figure in an otherwise traumatic and bloody era. Works about Zhou in China are heavily censored, and every hint of criticism is removed -- so when Gao Wenqian first published this groundbreaking, provocative biography in Hong Kong, it was immediately banned in the People's Republic. Using classified documents spirited out of China, Gao Wenqian offers an objective human portrait of the real Zhou, a man who lived his life at the heart of Chinese politics for fifty years, who survived both the Long March and the Cultural Revolution not thanks to ideological or personal purity, but because he was artful, crafty, and politically supple. He may have had the looks of a matinee idol, and Nixon may have called him "the greatest statesman of our era," but Zhou's greatest gift was to survive, at almost any price, thanks to his acute understanding of where political power resided at any one time.

Shanghai Sanctuary

Author : Bei Gao
Publisher : Oxford University Press
Page : 208 pages
File Size : 49,8 MB
Release : 2013-01-29
Category : History
ISBN : 0199311544

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When the world closed its borders to desperate Jews fleeing Europe during World War II, Shanghai became an unexpected last haven for the refugees. An open port that could be entered without visas, this unique city under Western and Japanese control sheltered tens of thousands of Jews. Shanghai Sanctuary is the first major study to examine the Chinese Nationalist government's policy towards the "Jewish issue" as well as the most thorough analysis of how this issue played into Japanese diplomacy. Why did Shanghai's German-allied Japanese occupiers permit this influx of Jewish refugees? Gao illuminates how the refugees' position complicated the relationships between China, Japan, Germany, and the United States before and during World War II. She thereby reveals a great deal about the Great Powers' national priorities, their international agendas, and their perceptions of the global balance of power. Drawing from both Chinese and Japanese archival sources that no Western scholar has been able to fully use before, Gao tells a rich story about the politics and personalities that brought Jewish refugees into Shanghai. This story, far from being a mere sidebar to the history of modern China and Japan, captures a critical moment when opportunistic authorities in both countries used the incoming Jewish refugees as a tool to win international financial and political support in their war against one another. Shanghai Sanctuary underlines the extent of Holocaust's global repercussions. In the process, the book sheds new light on the intricacies of wartime diplomacy and the far-reaching human consequences of the twentieth century's most documented conflict.

Yellow Book: Government Auditing Standards

Author : Allison J. Harrell
Publisher : John Wiley & Sons
Page : 180 pages
File Size : 10,13 MB
Release : 2018-04-09
Category : Business & Economics
ISBN : 111951245X

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Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.