Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

By intelligence officials for intelligent people

Ethnocentrism—our tendency to partition the human world into in-groups and out-groups—pervades societies around the world. Surprisingly, though, few scholars have explored its role in political life. Donald Kinder and Cindy Kam fill this gap with Us Against Them, their definitive explanation of how ethnocentrism shapes American public opinion. Arguing that humans are broadly predisposed to ethnocentrism, Kinder and Kam explore its impact on our attitudes toward an array of issues, including the war on terror, humanitarian assistance, immigration, the sanctity of marriage, and the reform of social programs. The authors ground their study in previous theories from a wide range of disciplines, establishing a new framework for understanding what ethnocentrism is and how it becomes politically consequential. They also marshal a vast trove of survey evidence to identify the conditions under which ethnocentrism shapes public opinion. While ethnocentrism is widespread in the United States, the authors demonstrate that its political relevance depends on circumstance. Exploring the implications of these findings for political knowledge, cosmopolitanism, and societies outside the United States, Kinder and Kam add a new dimension to our understanding of how democracy functions.

NEW YORK TIMES and MIBA BESTSELLER From the St. Louis–based journalist often credited with first predicting Donald Trump’s presidential victory. "A collection of sharp-edged, humanistic pieces about the American heartland...Passionate pieces that repeatedly assail the inability of many to empathize and to humanize." — Kirkus In 2015, Sarah Kendzior collected the essays she reported for Al Jazeera and published them as The View from Flyover Country, which became an ebook bestseller and garnered praise from readers around the world. Now, The View from Flyover Country is being released in print with an updated introduction and epilogue that reflect on the ways that the Trump presidency was the certain result of the realities first captured in Kendzior’s essays. A clear-eyed account of the realities of life in America’s overlooked heartland, The View from Flyover Country is a piercing critique of the labor exploitation, race relations, gentrification, media bias, and other aspects of the post-employment economy that gave rise to a president who rules like an autocrat. The View from Flyover Country is necessary reading for anyone who believes that the only way for America to fix its problems is to first discuss them with honesty and compassion. “Please put everything aside and try to get ahold of Sarah Kendzior’s collected essays, The View from Flyover Country. I have rarely come across writing that is as urgent and beautifully expressed. What makes Kendzior’s writing so truly important is [that] it . . . documents where the problem lies, by somebody who lives there.”—The Wire “Sarah Kendzior is as harsh and tenacious a critic of the Trump administration as you’ll find. She isn’t some new kid on the political block or a controversy machine. . . .Rather she is a widely published journalist and anthropologist who has spent much of her life studying authoritarianism.” —Columbia Tribune

In a campaign for state or local office these days, you’re as likely today to hear accusations that an opponent advanced Obamacare or supported Donald Trump as you are to hear about issues affecting the state or local community. This is because American political behavior has become substantially more nationalized. American voters are far more engaged with and knowledgeable about what’s happening in Washington, DC, than in similar messages whether they are in the South, the Northeast, or the Midwest. Gone are the days when all politics was local. With The Increasingly United States, Daniel J. Hopkins explores this trend and its implications for the American political system. The change is significant in part because it works against a key rationale of America’s federalist system, which was built on the assumption that citizens would be more strongly attached to their states and localities. It also has profound implications for how voters are represented. If voters are well informed about state politics, for example, the governor has an incentive to deliver what voters—or at least a pivotal segment of them—want. But if voters are likely to back the same party in gubernatorial as in presidential elections irrespective of the governor’s actions in office, governors may instead come to see their ambitions as tethered more closely to their status in the national party.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.