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A Certified Government Financial Manager (CGFM) is a professional certification issued by the Association of Government Accountants (AGA) in the United States.It was created in 1994 to provide a professional standard of financial expertise and ethics in government and a standard by which government financial management professionals are measured.
Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. [1]
Government audit organizations generally utilize established standards to conduct performance audits. In the United States, audit organizations use either Generally Accepted Government Auditing Standards, known as the Yellow Book, or the Institute of Internal Auditors's International Professional Practices Framework, known as the Red Book.
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
National Legislative Program Evaluation Society Includes links to state offices of program evaluation and/or performance auditing in the US. 4-H Youth Development Programs [permanent dead link ] This is a teaching website and provides help wishing to evaluate their programs. Program evaluation and Outcome management - The Urban Institute
The United States Government Accountability Office (GAO) is an independent, nonpartisan government agency within the legislative branch that provides auditing, evaluative, and investigative services for the United States Congress. [2] It is the supreme audit institution of the federal government of the United States.
The auditor is responsible for conducting the actual audit of the recipient in accordance with Generally Accepted Government Auditing Standards (GAGAS) [38] and using the guidance provided by the OMB Circular A-133 and its Compliance Supplement, all of which establish certain rules to follow during the Single Audit. The auditor must establish ...
Central Auditing Organization; National Audit Office (China) Commission Supérieure des Comptes; Annual comprehensive financial report; Comprehensive Performance Assessment; Comptroller and Auditor General (Bangladesh) Comptroller and Auditor General (Ireland) Comptroller and Auditor General of India; Control Yuan; Cost Accounting Standards