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.
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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 2016 International Auditor Fellowship Program: March 23 - July 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 540 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.
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