mental health
THE GREEN STANDARD Finding the Framework for Internal Control Systems in Government Accounting By Debbie Davis, CPA
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n May 14, 2021, the UACPA is hosting the annual State and Local Government Conference. Like last year, this will be a virtual conference you can enjoy from the comfort of your home or office. The conference will include sessions on auditing and accounting standards, ethics, the economy, and internal control systems. The following information is provided as a preview to the presentation on internal control systems. Many standards used by auditors are known more commonly by the color of the book they are included in. Do you know the color of book the following standards are known by? 20
the journal entry | april 2021
1. Government Auditing Standards (GAS or GAGAS) 2. International Standards for the Professional Practice of Internal Auditing or International Professional Practices Framework (IPPF) 3. Standards for Internal Control in the Federal Government 4. Governmental Accounting, Auditing, and Financial Reporting (GAAFR)
