Government · Yellow Book · GAGAS · OMB A-123
Government & higher-ed audit
Yellow Book, OMB A-123, single audit
GAGAS (Yellow Book) generally accepted government auditing standards, OMB Circular A-123 internal control framework, single audit (2 CFR Part 200), state-level performance audit, higher-ed Title IV. ISSAI for international government audit.
GAGAS / Yellow Book
- Independence + ethics tracking (CPE hours)
- Quality control + peer review register
- Performance audit objective + scope template
- Performance audit reporting (4 elements)
OMB A-123 ICOFR
- Process narratives + risk-control matrix
- Test of design + operating effectiveness
- Material-weakness aggregation
- FMFIA assurance statement workflow
Single audit (2 CFR Part 200)
- Major program determination
- Compliance supplement matrix
- Type A vs Type B program testing
- SEFA reconciliation workflow
Standards covered
- GAGAS (Yellow Book) 2024
- OMB Circular A-123
- Uniform Guidance 2 CFR 200 (Single Audit)
- ISSAI (international government)
- Title IV higher-ed audit
- FedRAMP / FISMA crosswalk
GAGAS-compliant audit-execution platform
Independence tracking + Yellow Book templates + Uniform Guidance pack on the GRC Enterprise tier.