Includes sections "Reviews of books" and "Abstracts of archive publications (Western and Eastern Europe)."

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.

Records and Information Management: Fundamentals of Professional Practice, Fourth Edition presents principles and practices for systematic management of recorded information. It is an authoritative resource for newly appointed records managers and information governance specialists as well as for experienced records management and information governance professionals who want a review of specific topics. It is also a textbook for undergraduate and graduate students of records management or allied disciplines—such as library science, archives management, information systems, and office administration—that are concerned with the storage, organization, retrieval, retention, or protection of recorded information. The fourth edition has been thoroughly updated and expanded to: Set the professional discipline of RIM in the context of information governance, risk mitigation, and compliance and indicate how it contributes to those initiatives in government agencies, businesses, and not-for-profit organizations Provide a global perspective, with international examples and a discussion of the differences in records management issues in different parts of the world. Its seven chapters are practical, rather than theoretical, and reflect the scope and responsibilities of RIM programs in all types of organizations. Emphasize best practices and relevant standards. The book is organized into seven chapters that reflect the scope and responsibilities of records and information management programs in companies, government agencies, universities, cultural and philanthropic institutions, professional services firms, and other organizations. Topics covered include the conceptual foundations of systematic records management, the role of records management as a business discipline, fundamentals of record retention, management of active and inactive paper records, document imaging technologies and methods, concepts and technologies for organization and retrieval of digital documents, and protection of mission-critical records. In every chapter, the treatment is practical rather than theoretical. Drawing on the author’s extensive experience supplemented by insights from records management publications, the book emphasizes key concepts and proven methods that readers can use to manage electronic and physical records.