standards and Audit resources:
The IAO shall adhere to the Institute of Internal Auditors' (IIA) Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). Additionally, IAO shall conduct its activities in accordance with the U.S. Government Accountability Office's Government Auditing Standards and Standards for Internal Control in the Federal Government, GDOE policies and procedures, and applicable Government of Guam laws and regulations.
standard setting bodies
- Government Accountability Office (GAO) - The GAO is an independent, nonpartisan agency that works for Congress. They set standards for the yellow book and green book.
- Government Auditing Standards (Yellow Book) - provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.
- Standards for Internal Control in the Federal Government (Green Book) - sets standards for federal agencies on the and procedures they employ to ensure effective resource use in fulfilling their mission, goals, objectives, and strategic plan.
- Institute of Internal Auditors (IIA) - The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. They set the standards for the red book.
- International Standards for the Professional Practice of Internal Auditing (Red Book) - are principle-focused and provide a framework for performing and promoting internal auditing.
federal regulations & grantor agencies
- The Code of Federal Regulations (CFR) - is the codification of the general and permanent rules and regulations (sometimes called administrative law) published in the Federal Register by the executive departments and agencies of the federal government of the United States.
- Title 2 CFR, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards - are government-wide requirements for audit of Federal awards under the Single Audit Act Amendments of 1996. These audit requirements are currently found in OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations and will be replace by Subpart F-Audit Requirements in 2 CFR Part 200 which was published in the Federal Register on December 26, 2013. The final guidance right-sizes the footprint of oversight and Single Audit requirements to strengthen oversight and focus audits where there is greatest risk of waste, fraud, and abuse of taxpayer dollars. It improves transparency and accountability by making single audit reports available to the public online, and encourages Federal agencies to take a more cooperative approach to audit resolution in order to more conclusively resolve underlying weaknesses in internal controls.
- U.S. Department of Education (US Ed) - US Ed's mission is to promote student achievement and preparation for global competitiveness by fostering educational excellence and ensuring equal access. As the main grantor agency, the Guam Department of Education must abide by the grant requirements set forth by US Ed.
- Education Department General Administrative Regulations (EDGAR) - The EDGAR contains all US Ed grant regulations.
local regulations & associated agencies
- Compiler of Laws (COL) - Per Title 1 of the Guam Code Annotated (GCA), Section 1602, the Compiler of Laws is responsible for officially publishing the Session Laws of the Guam Legislature, the Guam Code Annotated and updates thereto, the Guam Administrative Rules and Regulations, Supreme Court of Guam Opinions, Executive Orders and Attorney General Opinions.
- Guam Code Annotated (GCA) - The laws as set out in this Code and in any then-current supplement as certified by the Compiler of Laws establish the permanent laws of Guam relating to and in force in Guam, other than the general and permanent laws of the United States that relate to or apply to Guam, on the date specified in this Code or applicable Supplement by the Compiler of Laws.
- Guam Administrative Rules and Regulations (GARR) - It contains regulations of Guam governmental agencies which have been filed with the Legislative Secretary pursuant to the Administrative Adjudication Law.
- Guam Legislature - The 33rd Guam Legislature is one of the three co-equal branches of the Government of Guam. The Guam Legislature is the lawmaking body of our government, setting policy for our island. The Legislature consists of fifteen senators, elected at-large from our island’s voters, and serving a term of two years.
- Public Laws (PL) - A public law is a body of law governing relations between a state and its citizens. Guam public laws can be found at the Guam Legislature website.
- Unified Courts of Guam - As the third branch of the government of Guam, the Judiciary of Guam is charged with interpreting the laws of the Territory of Guam and in this regard provides for the orderly settlement of disputes between parties, determines the guilt or innocence of those accused of crimes and other violations of the law and protects the rights of individuals.
- Court Opinions - A statement that is prepared by a judge or court announcing the decision after a case is tried.
- Office of the Governor - The Governor shall have general supervision and control of all the departments, bureaus, agencies, and other instrumentalities of the executive branch of the government of Guam.
- Executive Orders - A rule or order issued by the president to an executive branch of the government and having the force of law.
- Office of the Attorney General - The Office of the Attorney General serves, protects, and represents the government and the people by enforcing the laws of Guam and the United States.
- Attorney General (AG) Opinions - An attorney general opinion is a written interpretation of existing law. Attorney general opinions cannot create new provisions in the law or correct unintended, undesirable effects of the law.
- Association of Government Accountants (AGA), Guam Chapter - The AGA Guam Chapter serves professionals in the government financial management community by providing quality education, fostering professional development and certification, and supporting the standards and research to advance government accountability. Its purpose is to be a professional organization dedicated to the advancement of government financial management. The AGA Guam Chapter shall serve its members by providing or sponsoring appropriate educational programs, encouraging professional development, influencing governmental financial management policies and practices, and serving as an advocate for the profession. The AGA Guam Chapter shall serve government officials and the public by sponsoring efforts to ensure full and fair accountability for all public monies and by providing a variety of pro-bono services to our community.
- Graduate School USA - The Graduate School USA is a worldwide leader in affordable public sector education, training and personal development. Our comprehensive programs are recognized by the educational community as well as our customers for high standards and making a difference in learners' success. Our future embraces the delivery of education and training through the expanded use of technology to reach our students - anytime, anywhere.
- Pacific and Virgin Islands Training Initiative (PITI-VITI) - The training consists of hands-on instruction for occupational groups or division/agency groups, based closely on participant performance requirements, and reinforced through on-the-job assessment and tutoring to effectively foster the application of the principles and concepts discussed in training to actual job performance. PITI-VITI has developed and implemented agency-specific organizational improvement training support aimed at improving employee skills in managing day-to-day business processes, resulting in increased organizational effectiveness and efficiency. Train-the-trainer strategies have established a growing cadre of government employees who are skilled and involved in training peers at work stations and in computer labs.
- AuditNet - maintains a comprehensive inventory of recordings on data analytic tools and techniques for the next generation of auditors. Our live webinar events feature subject matter experts who are also well-known audit practitioners. Auditors who for the live events receive data files associated with that Webinar and if they meet NASBA criteria earn CPE.
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