Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Developmental Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Treasury. The primary challenges facing Treasury include (1) modernizing the Internal Revenue Service's tax administration systems; (2) improving Customs Service's regulation of commercial trade; (3) achieving sound financial management; (4) improving the Bureau of Alcohol, Tobacco, and Firearms' performance measures; and (5) improving the management of Treasury's asset forfeiture program."

A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of State, GAO identified important issues concerning the security of U.S. facilities and personnel overseas, visa issuance, illicit drugs entering the United States, information security, and other issues facing the department. The information GAO presents in this report is intended to sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This is the 1999 version."

A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Labor, GAO identified major management challenges in increasing the employment and earnings of America's workforce, protecting the benefits of workers, and fostering safe and healthy workplaces. The information GAO presents in this report is intended to help sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."

Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Labor (DOL)."

Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Housing and Urban Development (HUD). These challenges include reducing HUD's single-family insurance risk, improving HUD's rental housing assistance programs, and resolving issues related to information and financial management."

Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the National Aeronautics and Space Administration (NASA)."

A letter report issued by the General Accounting Office with an abstract that begins "This report addresses the major management challenges and program risks facing the U.S. Department of Housing and Urban Development (HUD) as it works to carry out its multiple and highly diverse missions. The report discusses the actions that HUD has taken and that are under way to address the challenges GAO identified in its Performance and Accountability Series 2 years ago. Also, GAO summarizes the challenges that remain, new ones that have emerged, and further actions that GAO believes are needed."

A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Justice, GAO identified five major management challenges. Justice has since made progress on (1) developing measurable performance targets in reducing illegal drugs and (2) improving management of its asset forfeiture program. However, three challenges remain and a fourth managing the FBI's transformation was added. GAO prepared this report to bring these major challenges to the attention of the Congress and Justice. This is part of a special series of reports on governmentwide and agency-specific issues."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."

Guidance issued by the General Accounting Office with an abstract that begins "Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."

Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Department of Health and Human Services (HHS)."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Environmental Protection Agency (EPA). These challenges include (1) improving environmental performance information management, (2) developing a comprehensive human capital approach, and (3) strengthening working relationships with the states."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Agency for International Development (AID). GAO identified weaknesses in AID's management of its human capital. AID has, however, made efforts to improve this area, including hiring additional foreign service employees, establishing a recruitment program, and improving employee training. AID needs to sustain its focus on these areas if it is to succeed in reforming its personnel system. GAO also found weaknesses in financial management, information technology management, and data collection."

A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Social Security Administration (SSA), GAO identified important issues relating to research capacity, its process for determining disability, management of a high-risk Supplemental Security Income (SSI) program, future service delivery plans, and protection of information facing the agency. The information GAO presents in this report is intended to help to sustain congressional attention and an agency focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."

Other written product issued by the General Accounting Office with an abstract that begins "As part of its Performance and Accountability Series, GAO provided information on the major management challenges and program risks facing the Postal Service (USPS)."