How many GAO internal standards are there?

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2026-02-06 00:35

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The Government Accountability Office (GAO) has established a set of internal standards known as the "GAO's Yellow Book," which outlines auditing standards for government entities. There are generally five overarching standards in this framework: ethics, independence, professional judgment, quality control, and competence. These standards ensure the reliability and integrity of audits conducted by GAO and other government auditors.

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