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.

Perhaps no other function of a free press is as important as the watchdog role—its ability to monitor the work of the government. It is easier for politicians to get away with abusing power—wasting public funds and making poor decisions—if the press is not shining its light with what is termed “accountability reporting.” This need has become especially clear in recent months, as the American press has come under virulent direct attack for carrying out its watchdog duties. Upending the traditional media narrative that watchdog accountability journalism is in a long, dismaying decline, The Watchdog Still Barks presents a study of how this most important form of journalism came of age in the digital era at American newspapers. Although the American newspaper industry contracted significantly during the 1990s and 2000s, Fordham professor and former CBS News producer Beth Knobel illustrates through empirical data how the amount of deep watchdog reporting on the newspapers’ studied front pages generally increased over time despite shrinking circulations, low advertising revenue, and pressure to produce the kind of soft news that plays well on social media. Based on the first content analysis to focus specifically on accountability journalism nationally, The Watchdog Still Barks examines the front pages of nine newspapers located across the United States to paint a broad portrait of how public service journalism has changed since 1991 as the advent of the Internet transformed journalism. This portrait of the modern newspaper industry shows how papers of varying sizes and ownership structures around the country marshaled resources for accountability reporting despite significant financial and technological challenges. The Watchdog Still Barks includes original interviews with editors who explain why they are staking their papers’ futures on the one thing that American newspapers still do better than any other segment of the media: watchdog and investigative reporting.

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.