The Office of the D.C. Auditor follows government auditing standards that help ensure auditors have the competence, integrity, objectivity, and independence needed to plan, conduct and report on their work. Generally Accepted Government Auditing Standards (GAGAS) were developed by the U.S. Government Accountability Office. Our Office complies with GAGAS, commonly known as “the Yellow Book”. View the Yellow Book.
When evidence is acquired and evaluated according to GAGAS, it is more likely that audit work will lead to improved government management, decision making, oversight and accountability.
GAGAS consists of general guidance in the areas of maintaining independence, using professional judgment, ensuring that staff is competent to perform audits, and developing procedures to sustain the quality of work produced. The standards specifically require continuing professional education and that the Office of the D.C. Auditor is reviewed every three years by outside peers to ensure that procedures are in place to meet the standards and that they are being followed. There are also specific standards related to how work is to be conducted and how it should be reported once completed.