Why the “Yellow Book” is really gold - performance auditing standards | Government brief (2020)
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Why the “Yellow Book” is really gold - performance auditing standards | Government brief (2020)

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Whether myth or truth, rumor has it, the “Yellow Book” was originally titled, “The Golden Rules of Auditing.” Generally Accepted Government Auditing Standards (GAGAS) for performance audits are the gold standard for governmental operational audits. The standards provide auditors with the framework they need for a solid, fully-supported product – exactly what the public demands for accountability and improvements when it comes to any taxpayer-funded program or operation. Performance audits also provide the end user of the report – citizens, government officials, and legislators, as well as the government entity (client) -- with the added assurance of the auditors’ objectivity and independence.

The second article in a three-part series, this piece provides more detail on the professional standards associated with governmental performance audits. Read part one, Does your organization need an independent eye on performance?

Download the Performance auditing standards - why the yellow book is really gold

File name: yellow-bk-audit-jan2020.pdf

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