Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

A groundbreaking book that describes a distinctively Chinese avant-gardism and a modernity that unifies art, politics, and social life. To the extent that Chinese contemporary art has become a global phenomenon, it is largely through the groundbreaking exhibitions curated by Gao Minglu: "China/Avant-Garde" (Beijing, 1989), "Inside Out: New Chinese Art" (Asia Society, New York, 1998), and "The Wall: Reshaping Contemporary Chinese Art" (Albright-Knox Art Gallery, 2005) among them. As the first Chinese writer to articulate a distinctively Chinese avant-gardism and modernity—one not defined by Western chronology or formalism—Gao Minglu is largely responsible for the visibility of Chinese art in the global art scene today. Contemporary Chinese artists tend to navigate between extremes, either embracing or rejecting a rich classical tradition. Indeed, for Chinese artists, the term "modernity" refers not to a new epoch or aesthetic but to a new nation—modernityinextricably connects politics to art. It is this notion of "total modernity" that forms the foundation of the Chinese avant-garde aesthetic, and of this book. Gao examines the many ways Chinese artists engaged with this intrinsic total modernity, including the '85 Movement, political pop, cynical realism, apartment art, maximalism, and the museum age, encompassing the emergenceof local art museums and organizations as well as such major events as the Shanghai Biennial. He describes the inner logic of the Chinese context while locating the art within the framework of a worldwide avant-garde. He vividly describes the Chinese avant-garde's embrace of a modernity that unifies politics, aesthetics, and social life, blurring the boundaries between abstraction, conception, and representation. Lavishly illustrated with color images throughout, this book will be a touchstone for all considerations of Chinese contemporary art.

The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

In its first English-language edition, this detailed training manual is a complete guide to Gao baguazhang, as preserved through the lineage of Liu Fengcai. The youngest of the major bagua lineages, Gao bagua shows the influence of taiji quan, xingyi quan, and shuai jiao. It incorporates traditional bagua weapons, pre-heaven palms, and animal forms in addition to sixty-four individual post-heaven palms and their accompanying two-person forms. A unique synthesis of health-building techniques, Daoist theory, and practical fighting applications, Gao-style bagua is an example of the finest internal-arts traditions. The original manuscript for The Cheng School Gao Style Baguazhang Manual was completed by the art's founder, Gao Yisheng, in 1936. It was not published at the time, but handed down to his student Liu Fengcai, who edited and published the first Chinese edition in 1991 with the help of his own student Liu Shuhang. In 2005, Liu Shuhang published a revised and expanded version, and this was again expanded and reissued in a third edition in 2010. Now, the manual has been translated and fully updated for its first English-language edition. Including over 400 photos showing step-by-step techniques and forms, the manual documents the fundamentals of the art as well as detailed descriptions of techniques and empty-hand forms, laying the groundwork for advanced training. This edition includes rare photos of important masters in the Gao lineage, lineage charts, biographies, and other updates, making it the essential companion for anyone studying Gao style and a useful guide for any practitioner of baguazhang or other Chinese martial arts.

When the world closed its borders to desperate Jews fleeing Europe during World War II, Shanghai became an unexpected last haven for the refugees. An open port that could be entered without visas, this unique city under Western and Japanese control sheltered tens of thousands of Jews. Shanghai Sanctuary is the first major study to examine the Chinese Nationalist government's policy towards the "Jewish issue" as well as the most thorough analysis of how this issue played into Japanese diplomacy. Why did Shanghai's German-allied Japanese occupiers permit this influx of Jewish refugees? Gao illuminates how the refugees' position complicated the relationships between China, Japan, Germany, and the United States before and during World War II. She thereby reveals a great deal about the Great Powers' national priorities, their international agendas, and their perceptions of the global balance of power. Drawing from both Chinese and Japanese archival sources that no Western scholar has been able to fully use before, Gao tells a rich story about the politics and personalities that brought Jewish refugees into Shanghai. This story, far from being a mere sidebar to the history of modern China and Japan, captures a critical moment when opportunistic authorities in both countries used the incoming Jewish refugees as a tool to win international financial and political support in their war against one another. Shanghai Sanctuary underlines the extent of Holocaust's global repercussions. In the process, the book sheds new light on the intricacies of wartime diplomacy and the far-reaching human consequences of the twentieth century's most documented conflict.