Resources: For Auditors
These GAO resources have been collated specifically for the auditing and accountability community.
Video: Accountability is Our Middle Name
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:
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.
GAO's 2017 International Auditor Fellowship Program: March 22 - July 14, 2017
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.
Stay Connected with GAO:
Reference Materials: GAO's standard-setting guides and treatises.
Collections: GAO's special bodies of cross-cutting work.
Resources for Working With Data:
Data Sharing: Government Data Sharing Community of Practice
QPL Software: Questionnaire Programming Language Software
Managing Director, Strategic Planning & External Liaison
Have feedback about GAO's Resources For: Auditors?
For general inquiries or feedback, please call (202) 512-4740 or e-mail email@example.com.
Have questions about our auditing standards?
- For technical or practice questions regarding the Yellow Book, please call (202) 512-9535 or e-mail firstname.lastname@example.org.
- For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail email@example.com.
- For technical or practice questions regarding the Financial Audit Manual or the Federal Information System Controls Audit Manual, please e-mail FAM@gao.gov.
Have a general auditing or a research question?
- For auditing questions, including questions regarding generally accepted government auditing standards, e-mail firstname.lastname@example.org.
- For assistance finding a specific GAO report or testimony, or a bibliography of GAO products on a particular subject, submit a research request or call 202-512-5941.
- For general research help that cannot be answered by a GAO report, you may wish to contact your local library or the Library of Congress Ask-a-Librarian service.
Contacting the agency:
- By phone:(202) 512-3000
- By email:email@example.com
- By mail:Government Accountability Office, 441 G St., NW, Washington, DC 20548
Ordering our Publications:
Order printed copies of GAO reports.