Links
- Auditing Standards Board
- Governmental Accounting Standards Board (GASB)
- Financial Accounting Standards Board (FASB)
- Government Auditing Standards (Yellow Book) 2011 Revision
- Standards of Internal Control in the Federal Government
- Quality Standards for Inspections and Evaluations
- Quality Standards for Investigations
- General Purpose Checklist
- Stand Alone Checklist
- Enterprise Risk Management Framework
- Internal Control Integrated Framework
- AICPA Governmental Audit Quality Center
- American Institute of Certified Public Accountants (AICPA)
- Association of Certified Fraud Examiners
- Association of Government Accountants (AGA)
- Association of Local Government Auditors (ALGA)
- Catalog of Federal Domestic Assistance (CFDA)
- Council of the Inspectors General on Integrity and Efficiency
- Committee of Sponsoring Organizations of the Treadway Commission (COSO)
- Graduate School US Pacific & Virgin Islands Training Initiatives (PITI-VITI)
- Institute of Internal Auditors (IIA)
- Office of Insular Affairs (OIA)
- OMB Circular A-133 – Audit Requirements for State and Local Governments
- OMB Circular A-102: Administrative Requirements for State and Local Governments
- OMB Circular A-87 – Cost Principles for State and Local Governments
- U.S. Government Accountability Office
- U.S. Department of the Interior Inspector General (DOI-OIG)
- Federal Audit Clearinghouse
- OMB Circular A-133 – Compliance Supplement
News & Events
Public Audit Office Creates New Division
Posted November 5, 2012
The Acting Public Auditor has this day authorized the creation of a new division under the Office of the Public Auditor. Accounting Services will be the 3rd division, along with Audit and Compliance Investigation. The purpose of this new division will be to provide support to the Audit Division in facilitating the audit of the financial statements of component units.
CID Conducts Fraud Awareness Briefings
Posted October 26, 2012
The Yap State Office of the Public Auditor (OPA) Compliance Investigation Division (CID) completed its first fraud awareness briefings. The sessions, which were open to the general public and held from October 8 through 12, included presentations to schools and Yap State Government officials and employees of the executive, legislative, and judicial branches.
