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Auditing Standards

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Government Auditing Standards

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