Standards and protocols

Yellow Book standards. Audits conducted by JLARC and the State Auditor's Office are governed by specific audit standards. These standards pertain to both financial and performance audits, and are issued by the U.S. Accountability Office. These generally accepted government auditing standards are also known as GAGAS, or Yellow Book standards.

Issue resolution (PDF). This protocol document was created in November 2006 by the Governor's Office in conjunction with the State Auditor's Office for its audit work. It outlines the formal issue resolution process between agencies and the State Auditor's Office. Its principles also are applicable to issue resolution with other auditing entities.