Federal auditing manual






















professional standards such as the standards of the Institute of Internal Auditors. Accordingly, this manual is binding on all Federal authorities. The Ministry of Finance has prepared this manual as a flexible guide on the effective management of auditing and risk assessment based on a professional methodology for Internal Audit. Board of Governors of the Federal Reserve System Washington, D.C. The manual is updated periodically, and is available at www.doorway.ru For more information on manual updates, please call Manual Contact Information. Reports of audit, referred to in this manual, do not require licensing with a report control symbol in accordance with paragraph 1.b.(7) of Volume 1 of DoD Manual (Reference (i)). other federal and non-federal audit organizations where there is a common interest in the programs subject to audit. DoDM , August 3,


The main objective of audit of Office of the Auditor General is to conduct operational and compliance audit. The auditors of the Office of Auditor General perform their duties in accordance with international auditing standards and according to the financial audit manual prepared by the office. The DCAA Contract Audit Manual (DCAA Manual ) is an official publication of the Defense Contract Audit Agency (DCAA). It prescribes auditing policies and procedures and furnishes guidance in auditing techniques for personnel engaged in the performance of the DCAA mission. All DCAA supervisory personnel should promote the study and use of. Reports of audit, referred to in this manual, do not require licensing with a report control symbol in accordance with paragraph 1.b.(7) of Volume 1 of DoD Manual (Reference (i)). other federal and non-federal audit organizations where there is a common interest in the programs subject to audit. DoDM , August 3,


The U.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) maintain the GAO/CIGIE Financial Audit Manual (FAM). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards and consists of three volumes. CHAPTER 1 DESK AUDIT Federal Contract Compliance Manual (FCCM). professional standards such as the standards of the Institute of Internal Auditors. Accordingly, this manual is binding on all Federal authorities. The Ministry of Finance has prepared this manual as a flexible guide on the effective management of auditing and risk assessment based on a professional methodology for Internal Audit.

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