Resources > For Auditors

Resources: For Auditors


These GAO resources have been collated specifically for the auditing and accountability community.

Search Our Open Recommendations

  1. Share with Facebook 
  2. Share with Twitter 
  3. Share with LinkedIn 
  4. Share with mail 

About GAO: GAO's Role as an Audit Institution

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. 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.

You can learn more about GAO’s mission, operations, and impact in our video Accountability is Our Middle Name.

You can learn more about our operations and protocols:


Reference Materials for Auditors: GAO's Standard-Setting Guides

Yellow Book Icon

Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.

Green Book Icon

Standards for Internal Control in the Federal Government, known as the Green Book, sets standards for federal agencies on the policies and procedures they employ to ensure effective resource use in fulfilling their mission, goals, objectives, and strategic plan.

Blue Book Icon

The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards.

Info System Audit Manual Icon

The Federal Information Systems Controls Audit Manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits.


Learn More about GAO: Considerations for International Visitors and Our Accountability Partners

GAO's 2019 International Auditor Fellowship Program: Wednesday, March 20 - Friday, July 12

Application Deadline: September 24, 2018

Accountability and transparency are key to advancing good governance, and supreme audit institutions (SAI) play a critical role in improving government performance. GAO’s annual International Auditor Fellowship Program, a 4-month intensive study course, is designed to strengthen the ability of SAIs to fulfill their missions and enhance accountability and governance worldwide.

GAO initiated this program in 1979 in response to increased federal government expenditures abroad and the related need to strengthen accountability over these funds.

Over 580 middle- to senior-level officials from the SAIs of more than 105 countries have graduated from the program. Many of  them have since become Auditors General, Deputy Auditors General, or Government Ministers.

International Auditors Fellowship Program Icon



Reference Materials: GAO's standard-setting guides and treatises.


Collections: GAO's special bodies of cross-cutting work.


Resources for Working With Data:


Community of Practice Icon
QPL Icon


Portrait of James-Christian Blockwood

James-Christian Blockwood
Managing Director, Strategic Planning & External Liaison
(202) 512-4707

Have feedback about GAO's Resources For: Auditors?

For general inquiries or feedback, please call (202) 512-4740 or e-mail

Have questions about our auditing standards?

  • For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail
  • For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail
  • For technical or practice questions regarding the Financial Audit Manual or the Federal Information System Controls Audit Manual, please e-mail

Have a general auditing or a research question?

Contacting the agency:

  • By phone:(202) 512-3000
  • By
  • By mail:Government Accountability Office, 441 G St., NW, Washington, DC 20548

Ordering our Publications:

Order printed copies of GAO reports.