Internal Audit

Links & Resources

Standards

• Government Auditing Standards
• Information System Auditing Standards
• Financial Accounting Standards Board (FASB) Statements
• Governmental Accounting Standards Board (GASB) Statements
• Institute of Internal Auditors (IIA) Standards

Federal Rules & Regulations

• Office of Management and Budget (OMB) Circular A-25 (User Charges)
• OMB Circular A-110 (Uniform Administrative Requirements for Grants)
• OMB Circular A-133 (Audits of States, Local Governments, & Non-Profit Organizations)
• Office of Management and Budget (OMB) Circular A-87 (Cost Principles for State, Local and Indian Tribal Governments)

Associations

• Institute of Internal Auditors (IIA)
• American Institute of Certified Public Accountants (AICPA)
• Information Systems Audit and Control Association (ISACA)
• Association of Certified Fraud Examiners (ACFE)
• Association of Local Government Auditors (ALGA)