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.
2024 Revision · US Government Accountability Office · published 2024-02-01
00Answer
01Standing
Authority and version facts, with a parsed public catalog when available; no tenant blueprint or executable evidence method is activated.
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.
GAO publishes the complete current standard; pin the 2024 Revision and its effective-date guidance before normalization.
02Registry record
- Registry status
- Planned · namedTracked metadata: we name the regime and monitor its issuing authority. No control or requirement model is implemented.
- Control units
- Not on record — no catalog ingested and no authority-published count cited.
- Control families
- Ethics, independence, and professional judgment · Competence and continuing professional education · Quality management and peer review · Evidence and reporting · Financial, attestation, and performance audits
- Applies to
- government audit · public sector · government award recipients · US · global
- Verification
- Primary — the issuing body's own page was read and states this version. checked 2026-08-28
03Version ledger
| 2018 Revision (2021 technical update) | Superseded | date not published |
| 2024 Revision | Current edition · supersedes 2018 Revision (2021 technical update) | 2024-02-01 |
05Change history
06Related frameworks
- GAO FISCAMJune 2026 (GAO-26-108633)
Also applies to government audit · The federal audit methodology for assessing the design, implementation, and operating effectiveness of information-system controls under generally accepted government auditing standards. It is audit guidance, not an agency authorization or certification.
- GAO Green Book2025 Revision
Also applies to government audit · The federal internal-control standard for designing, implementing, operating, and evaluating controls over operations, reporting, and compliance. It supplies auditable criteria for federal entities; it is not an organizational certification.
- Sarbanes-Oxley ICFRSOX Sections 302 and 404; PCAOB AS 2201
Commonly assessed together · The US public-company regime for management assessment and, where applicable, independent audit of internal control over financial reporting. SOX does not prescribe one universal IT-control catalog, and registry tracking is not an audit opinion.
- APRA CPS 2302026 determination (effective 2026-07-01)
Commonly assessed together · Australia's cross-industry prudential standard for operational risk, continuity of critical operations, and material service-provider risk at APRA-regulated entities. It is a binding supervisory standard, not a certification.