It means that OIG audits conform to audit standards accepted by governments around the country.
GENERALLY ACCEPTED AUDITING STANDARDS FREE
OIG has internal processes to make sure OIG work is accurate and robust.OIG follows GAGAS, even though the standards can be labor intensive, because the standards ensure that OIG auditors are free of conflicts of interest and maintain objectivity, that audits have sufficient and appropriate evidence to support findings and conclusions, and that reports have been thoroughly vetted for accuracy.In short, GAGAS are the standards that insure that audit reports are unbiased and can be trusted to be truthful and accurate. Why follow GAGAS?OIG auditors follow standards to make sure that findings are supported by sufficient and appropriate evidence. Independence also means that OIG takes steps to ensure that staff involved in an audit do not have prior relationships or experiences that may compromise the independence, or appearance of independence, of an audit. The police accountability ordinance established OIG as an independent office in order to remove outside influence on OIG work products. Independence means the freedom to do work and come to conclusions without influence or bias affecting the result. These standards are the audit regulations followed by all federal audit agencies, all federal contractors being audited, and many state and local audit agencies.Independence is KeyA key characteristic of OIG GAGAS audits is independence.
What is GAGAS?Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book, are the guidelines for audits created by the Comptroller General and the audit agency of the United States Congress, the Government Accountability Office.
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