GAO Financial Audit Manual

Update April 2020 This is Volume 2 of the June 2018 Financial Audit Manual (FAM) of the U. S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards and consists of three volumes. FAM Volume 1 contains the audit methodology. FAM Volume 2 provides detailed implementation guidance. FAM Volume 3 contains checklists for Federal Accounting (FAM 2010) and Federal Reporting and Disclosures (FAM 2020).

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General Services Administration Acquisition Manual (GSAM)
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GAO Financial Audit Manual (FAM)
Federal Information System Controls Audit Manual (FISCAM)
Government Auditing Standards (Yellow Book)
Standards for Internal Control in the Federal Government (Green Book)
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DoDM 4100.39 Federal Logistics Information System (FLIS) Procedures Corps of Engineers Acquisition Instruction and Desk Guide
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