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GFOA also offers publications on budgeting, internal controls, debt management, treasury management, and other financial management topics. Government Finance Review (GFR): Government Finance Review is the Government Finance Officers Association's bimonthly membership magazine. It publishes articles in the forefront of the public finance ...
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.
The Internal Audit Foundation is undertaking the initiative: "Internal Audit: Vision 2035 - Creating Our Future Together." This project is designed to identify what the internal audit profession will look like in 2035, how the IIA can elevate the value of internal audit during that time, and what steps must be taken to make that future a reality.
CIA (Certified Internal Auditor): CCSA, Certification in Control Self Assessment; CGAP, Certified Government Auditing Professional; CRMA, Certification in Risk Management Assurance; QIAL, Qualification in Internal Audit Leadership, conferred by the internationally recognized Institute of Internal Auditors (IIA) headquartered in Lake Mary ...
Internal control structure is a plan determining how internal control consists of these elements. [3] The concepts of corporate governance also heavily rely on the necessity of internal controls. Internal controls help ensure that processes operate as designed and that risk responses (risk treatments) in risk management are carried out (COSO II ...
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care
The 2004 update to Circular A-123 is a re-examination of the existing internal control requirements for Federal agencies and was initiated in light of the new internal control requirements for publicly traded companies contained in the Sarbanes-Oxley Act of 2002. The circular and the statute it implements, the Federal Managers’ Financial ...
Control self-assessment is a technique developed in 1987 that is used by a range of organisations including corporations, charities and government departments, to assess the effectiveness of their risk management and control processes.