To ensure objectivity and credibility, performance audits are conducted in accordance with the generally accepted government auditing standards (the Yellow Book). These standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.
The Yellow Book, established by the U.S. Government Accountability Office ensures:
Audits are objective and meet accepted professional standards.
Findings and recommendations are fully supported by facts.
Information and data reported are tested and reliable.
Auditees have an opportunity to review and comment on audit results prior to report publication.