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.

FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.

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.

This book explores total revenue management (TRM), an emerging concept in revenue management that incorporates existing principles and tools of revenue management across all profit streams. It is a professional's guide to using TRM in an optimal and innovative manner to gain competitive advantage. Readers will gain comprehensive insights into the strategies, tools and principles of TRM including existing and emerging revenue streams across the value chain. The author offers a transparent and holistic explanation of pricing strategies, segmentation methods and distribution principles which enable implementation of TRM in organizations.

This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan. Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered. The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.

This state-of-the-art handbook approaches the topics of hospitality strategy with an emphasis on immediate application of ideas to current practice. Top hospitality scholars make original contributions with the inclusion of senior level executives input, insights and current best practices. By incorporating the latest research and thinking on various strategic topics with the commentary and insights of successful executives this handbook blends cutting edge ideas and comprehensive reviews of the subject with innovative illustrations and examples from practice. The strength of the handbook is its combination of academic rigour and hospitality application. The handbook will have a clear reference orientation and focus on key topical issues and problem of interest to practitioners and advanced students of hospitality strategy.

This book is a practical guide to the application of control benchmarking to real, complex, industrial processes. The variety of industrial case studies gives the benchmarking ideas presented a robust real-world attitude. The book deals with control engineering principles and economic and management aspects of benchmarking. It shows the reader how to avoid common problems in benchmarking and details the benefits of effective benchmarking.