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Role as an Audit Institution

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.

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Best Practices for Federal Managers

GAO has identified and documented best practices and leading practices in a number of key agency and office-management functions. Check out our guides that assist federal managers in implementing best and leading practice methodologies.

Select Best Practice Guides are also available in a digital format.

View the Digital Schedule Assessment Guide

View the Digital Cost Estimating and Assessment Guide

International Role and Services for Auditors

GAO is also a member of the International Organization of Supreme Audit Institutions (INTOSAI) and takes many leadership roles in INTOSAI initiatives to promote knowledge transfer and improve government auditing worldwide.

Collecting Input from Experts

To expand our strategic and annual planning efforts, we gather information and perspectives on issues, trends, and lessons learned from the domestic and international audit and strategic planning communities. These efforts include:

  • The Domestic Working Group (PDF, 2 pages), which is composed of the Comptroller General and the heads of 20 federal, state, and local audit organizations who meet to exchange information and pursue opportunities to collaborate on accountability issues that affect all levels of government. They play no role in carrying out GAO’s audit work.
  • The Educators’ Advisory Panel (PDF, 2 pages), which is composed of deans, professors, and other academics from universities across the nation who advise GAO on strategic workforce matters like recruiting, retaining, and developing staff. They play no role in carrying out GAO’s audit work.