Requirements & evidence
GAO Yellow Book (GAGAS)
Generally accepted government auditing standards for financial audits, attestation engagements, reviews, and performance audits. They govern auditor and audit-organization quality; they do not certify the entity being audited.
- Edition on record
- 2024 Revision
- Issuing authority
- US Government Accountability Office (opens in a new tab)
- Edition published
- Source last checked
Understand the scope
What the framework covers.
The library records this framework for government audit, public sector, government award recipients, across US and global. The issuing authority determines applicability; your assessment scope should identify the organization, systems, services, and edition being assessed.
Areas of requirement
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality management and peer review
- Evidence and reporting
- Financial, attestation, and performance audits
The library tracks the authority and edition. A normalized requirement catalog is not available for this framework, so a requirement count is not stated here.
Source access and licensing
GAO publishes the complete current standard; pin the 2024 Revision and its effective-date guidance before normalization.
Prepare with context
The evidence behind
the requirements.
Evidence needs to demonstrate how a requirement is met within the assessment scope. Keep the source requirement, collection context, responsible owner, review decision, and period of applicability together.
A framework-specific collection workflow has not been activated. The reference material on this page can inform scoping and preparation; it does not establish evidence collection or assessment readiness.
ControlFrame availability
Framework reference available
Authority and version facts, with a parsed public catalog when available; no tenant blueprint or executable evidence method is activated.
How availability is determined
GAO Yellow Book (GAGAS) is tracked in the registry — authority, version ledger, verification — and nothing else is modelled for it yet. Import its catalog to begin.
Catalog status: Planned. Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented.
Metadata only; GAGAS requirements are not ingested, normalized, or released as a product module.
Follow the source
Editions and transitions.
These are the editions recorded in the library, checked August 28, 2026. Confirm the applicable edition with the authority before beginning an assessment.
- 2024 RevisionCurrent edition on record · Replaces 2018 Revision (2021 technical update)
- 2018 Revision (2021 technical update)Superseded editionPublication date not recorded
Recorded change history
· GAO Yellow Book (GAGAS) 2024 Revision supersedes 2018 Revision (2021 technical update) and is the current edition.
Check the basis
Sources you can follow.
Verified against the issuing authority’s own publication. Source verification was recorded on August 28, 2026.
- US Government Accountability Office (opens in a new tab)
Issuing authority and framework publication.
- Edition reference: 2024 Revision (opens in a new tab)
The publication used to establish the recorded edition.
Catalog provenance and record details
Framework record: gao-yellow-book-2024.
Source artifact: acquisition required.
Parsed catalog: Not ingested.
Control families as published: Ethics, independence, and professional judgment · Competence and continuing professional education · Quality management and peer review · Evidence and reporting · Financial, attestation, and performance audits.
Record last updated: August 28, 2026.
Common questions
A closer look.
What is GAO Yellow Book (GAGAS)?
Generally accepted government auditing standards for financial audits, attestation engagements, reviews, and performance audits. They govern auditor and audit-organization quality; they do not certify the entity being audited.
Who does GAO Yellow Book (GAGAS) apply to?
GAO Yellow Book (GAGAS) applies to government audit, public sector, government award recipients, US, global, per US Government Accountability Office.
What is the current version of GAO Yellow Book (GAGAS)?
The current edition is 2024 Revision, issued by US Government Accountability Office and published 2024-02-01. Source: https://www.gao.gov/yellowbook.
What does an assessment under GAO Yellow Book (GAGAS) require?
No control catalog has been ingested for GAO Yellow Book (GAGAS) yet — the registry tracks it as planned (Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented), so an assessment under this framework currently requires the authority's own catalog rather than a ControlFrame-parsed one.
At a glance
GAO Yellow Book (GAGAS)
2024 Revision
- Framework reference
- Authority and edition tracked
- Evidence preparation
- Framework reference available
- Source confidence
- Primary authority
A framework reference describes requirements. Evidence decisions belong to a scoped assessment and a named reviewer.
Make the requirements
part of the work.
Explore how ControlFrame can organize GAO Yellow Book (GAGAS) requirements, evidence preparation, and review for your assessment scope.