August 2011 Government Auditing Standards
United States Government Accountability Office By the Comptroller General of the GAO United States August 2011. Government Auditing Standards 2011 Internet Version CONTENTS. CHAPTER 1. Government Auditing : FOUNDATION AND ETHICAL PRINCIPLES ........... 1. 1. Purpose and Applicability of GAGAS ........................................ ............................... 2. Ethical Principles ........................................ ........................................ ....................... 4. The Public Interest ........................................ ........................................ ................................... 5. 6. Objectivity ........................................ ........................................ ........................................ ......... 6. Proper Use of Government Information, Resources, and 7. Professional Behavior ........................................ ........................................ .............................. 8. CHAPTER 9.
v Government Auditing Standards 2011 Internet Version Information Systems Controls..... 120 Provisions of Laws, Regulations, Contracts, and Grant Agreements, Fraud, and Abuse
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