
Oct 19, 2023 · FAM volume 2 provides detailed implementation guidance. FAM volume 3 contains the Federal Financial Reporting Checklist, which is issued separately. The current revision reflects …
Every agency will continue to prepare financial statements and undergo a full financial statement audit. Those statements and associated audits will be presented using a single-year format. The...
The Alcohol Use Disorders Identification Test (AUDIT) is a 10-item screening tool developed by the World Health Organization (WHO) to assess alcohol consumption, drinking behaviors, and alcohol …
The internal audit charter should provide the internal audit function with the authority for direct access to any records, files, or data (including MIS and board or audit committee minutes) needed to effectively …
These program audits measure a Sponsoring organization’s compliance with the terms of its contract with CMS, in particular, the requirements associated with access to medical services, drugs, and …
There are four different types of auditor reports issued, which are considered standard and mandatory in accordance with Generally Accepted Auditing Standards (GAAS). GAAS provide guidance on the …
We conducted this performance audit in accordance with GAGAS. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our …