Performance Audits

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Government Auditing Standards: 2010 Exposure Draft (GAO) resource Agency Guidances OCEG Reviewed

Summary: This letter describes the process used by GAO for revising GAGAS, summarizes the proposed major changes, discusses proposed effective dates, and provides instructions for submitting comments on the proposed standards.

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Internal Audit Leads the Way to Performance Improvement (April 2011) resource White Papers OCEG Reviewed

A White Paper by Patrick D. Warren, James Hannan, and Craig P. Youngberg.

The goal of improvement audits is not only to root out inefficient processes and procedures but also to recommend ways to improve business practices and performance. This white paper addresses internal audit’s role in improving business performance over the next decade.

Published by Crowe Horwath.

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GAO, Government Auditing Standards (The Yellow Book) resource Agency Guidances OCEG Reviewed

Government Auditing Standards, July 2007 Revision (GAO-07-731G)

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