Standards & Guidance


In order to conduct high quality work programs with competence, integrity, objectivity, and independence, the Office of the Inspector General observes professional standards and guidance developed by the following organizations:

Professional Standards

Government Auditing Standards

(The Yellow Book ~ December 2011 Revision)

(The Yellow Book ~ July 2018 Revision)
The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019.

Sponsoring Organization :

U. S. Government Accountability Office (GAO) .  Congressional investigative agency that examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help Congress make effective oversight, policy, and funding decisions.

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Principles and Standards for Offices of Inspector General

(The Green Book ~ May 2014 Revision)

Sponsoring Organization :

Association of Inspectors General (AIG). The AIG promotes excellence among Inspectors General, professional staff in their agencies, and other officials responsible for inspection and oversight with respect to public, not-for-profit, and independent sector organizations by establishing and encouraging adherence to quality standards.

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