Resources: For Auditors
These GAO resources have been collated specifically for the auditing and accountability community.
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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.
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Reference Materials for Auditors: GAO's Standard-Setting Guides
Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.
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.
The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards.
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 2017 International Auditor Fellowship Program: March 22 - July 14, 2017
Application Deadline: September 15, 2016
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 560 middle- to senior-level officials from the SAIs of more than 100 countries have graduated from the program. Many of them have since become Auditors General, Deputy Auditors General, or Government Ministers.
Important Documents for the 2017 Program
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Reference Materials: GAO's standard-setting guides and treatises.
Federal Appropriations LawCollections: GAO's special bodies of cross-cutting work.
Recommendations for Executive and Congressional Action:
Resources for Working With Data:
Data Sharing: Government Data Sharing Community of Practice
QPL Software: Questionnaire Programming Language Software
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