United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-10-01 monographic deposited born digital 225 p. GA 1.13:GAO-04-44G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-44G P0b002ee1803997c7 f:d0444g DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-44G machine generated eng fdlp REPORT GAOREPORTS-GAO-04-44G GAO-04-44G Auditing procedures Auditing standards Auditors Financial records Internal audits Internal controls Other Written Product A08663

In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind,we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized,the updated CFO Checklist will be designated in the FAM Volume II at section 1050. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-44G/html/GAOREPORTS-GAO-04-44G.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-44G/pdf/GAOREPORTS-GAO-04-44G.pdf GAO-04-44G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-44G Other Written Product GAO-04-44G; Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft; Auditing procedures Auditing standards Auditors Financial records Internal audits Internal controls Title 31 Section 3515(b) Title 31 Section 3717 31 U.S.C. 3515(b) 31 U.S.C. 3717 Title 4 Part 103 4 CFR Part 103