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.

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.

This book is about Gao Village, in Jiangxi province, where the author was born and brought up, leaving when he was twenty-one to study English at Xiamen University. Since emigrating to Australia in 1990, he has returned every year to Gao Village, where his brother still lives. Several accounts of village life in China have been published, but all have been by Western or urban Chinese scholars. Mobo Gao's account is in every sense one from the inside. Though written as an academic work, it does not eschew personal stories and experiences relevant to the themes addressed. These cover a forty-year period and fall into four distinct themes; the village before and after land reform; the commune system; the dismantling of the communes; and the unfolding impact of the market economy, including increased migration to urban areas, from the late 1980s onwards.

With contributions from two of the original discoverers of protective measurement, this book investigates its broad applications and deep implications. Addressing both physical and philosophical aspects, this is a valuable resource for graduate students and researchers interested in the conceptual foundations of quantum mechanics.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

“Messy Roots is a laugh-out-loud, heartfelt, and deeply engaging story of their journey to find themself--as an American, as the daughter of Chinese immigrants, as a queer person, and as a Wuhanese American in the middle of a pandemic.”—Malaka Gharib, author of I Was Their American Dream After spending her early years in Wuhan, China, riding water buffalos and devouring stinky tofu, Laura immigrates to Texas, where her hometown is as foreign as Mars—at least until 2020, when COVID-19 makes Wuhan a household name. In Messy Roots, Laura illustrates her coming-of-age as the girl who simply wants to make the basketball team, escape Chinese school, and figure out why girls make her heart flutter. Insightful, original, and hilarious, toggling seamlessly between past and present, China and America, Gao’s debut is a tour de force of graphic storytelling.

the worldwide bestselling novel by the winner of the 2000 Nobel Prize for Literature.Soul Mountain is a picaresque novel of immense wisdom and sparse beauty, bursting with knowledge and experience and portraying a culture as vast and fascinating as the history of humankind itself.In China in the early eighties, the book's central character embarks on a cross-country journey in search of the mysterious 'Mountain'. Along the way he collects stories, lovers, spiritual wisdom and undergoes myriad experiences that are sometimes violent, sometimes frightening, sometimes funny, but always enriching. He researches the origins of humankind and Chinese culture, and explores philosophical issues such as truth, knowledge and how oneᱠchildhood affects later life. At the end of the book, he realises that all along what was important was not finding the elusive Soul Mountain, but rather the journey itself. Part love story, part fable, part philosophical treatise and part travel journal, this is one of the most challenging, rewarding and inventive works of fiction since Ulysses.