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The Special Inspector General for Iraq Reconstruction uses Government Auditing
Standards (the Yellow Book) as the framework to enable SIGIR to conduct audits
that can lead to improved management, oversight and accountability. Also known
as generally accepted government auditing standards (GAGAS), the Yellow Book is
published by the Government Accountability Office (GAO). The standards pertain
to professional qualifications of auditors, audit quality, and the
characteristics of professional and meaningful audit reports.
See the Yellow Book at: GAO Government Auditing Standards 2003 Revision
For additional information on the GAGAS, visit the GAO Government Auditing Standards 2003 Web page
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