GAO/PCIE: Financial Audit Manual: Update

GAO-04-1015G Published: Jul 30, 2004. Publicly Released: Jul 30, 2004.

Highlights

The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources.

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Full Report (122 pages)

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Topics

Auditing and Financial Management

Auditing proceduresAuditing standardsAuditorsAuditsFinancial statement auditsInternal auditorsInternal auditsFraud, Waste and AbuseFinancial statementsInternal controls