GAO Policy and Guidance Materials

This page was last updated January 24, 2000

Policies/Procedures

• GAO's Congressional Protocols
• Government Auditing Standards (The Yellow Book) This page brings together links to Government Auditing Standards, Exposure Drafts currently out for comment, and related information.
• GAO’s General Policies/Procedures and Communications Manual
• Financial Audit Manual AFMD-12.19.5A/B, 9/91
  • Volume 1: Methodology
  • Volume 2: Tools
• Federal Information System Controls Audit Manual AIMD-12.19.6 (12M)

• Standards for Internal Control in the Federal Government. GAO/AIMD-00-21.3.1 November 1999 [Available only in PDF version] 

Supplemental Policy/Procedures Publications

CFO Act Information

• The Chief Financial Officers Act: A Mandate for Federal Financial Management Reform AFMD-12.19.4, 9/91

Planning and Methodologies

• The Evaluation Synthesis PEMD-10.1.2, 3/92
• Designing Evaluations PEMD-10.1.4, 5/91
• Case Study Evaluations PEMD-10.1.9, 11/90
• Prospective Evaluation Methods: The Prospective Evaluation Synthesis PEMD-10.1.10, 11/90
• Using Structured Interviewing Techniques PEMD-10.1.5, 7/91
• Quantitative Data Analysis: An Introduction PEMD-10.1.11, 6/92
• Information Technology: An Audit Guide for Assessing Acquisition Risk IMTEC-8.1.4, 12/92
• Quick Reference for Automated Audit Guide for Assessing Acquisition Risk IMTEC-8.1.4 SW, 12/92
• An Audit Quality Control System: Essential Elements OP-4.1.6, 8/93
• Guide for Evaluating and Testing Controls Over Sensitive Payments AFMD-8.1.2, 5/93
• Message Conferences: A Guide to Improving Product Quality and Timeliness OP-6.3.1, 6/92
• How to Get Action on Audit Recommendations OP-9.2.1, 7/91

Documentation, Use, and Reliability of Automated Data

• Planning, Preparing, Documenting, and Referencing SAS Products IMTEC-11.1.2, 8/92
• Preparing, Documenting, & Referencing Microcomputer Data Base Applications IMTEC-11.1.1, 4/91
• Assessing the Reliability of Computer-Processed Data OP-8.1.3, 9/90

Other Supplemental Policies and Procedures

• Security Highlights OSS-11.1.4, 4/91
• Federal Accounting Standards Advisory Board. FASAB Volume I, Original Statements. Statements of Federal Financial Accounting Concepts and Standards as of February 28, 1997. SFFAC Nos. 1-2 SFFAS Nos. 1-8