In order to conduct high quality work programs with competence, integrity, objectivity, and independence, the Office of the Inspector General observes professional standards and guidance developed by the following organizations:
Professional Standard for Audits
Generally Accepted Government Auditing Standards
(The Yellow Book ~ December 2011 Revision)
U. S. Government Accountability Office (GAO). Congressional investigative agency that examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help the Congress make effective oversight, policy, and funding decisions.
Professional Standards for Investigations, Inspections, and Evaluations
Quality Standards for Investigations (2011)
Quality Standards for Inspection and Evaluation (2012)
Quality Standards for Federal Offices of Inspector General (2012)
(The Silver Book ~ August 2012 Revision
Quality Standards for Digital Forensics (2012))
The Council of the Inspectors General on Integrity and Efficiency (CIGIE). The Council of Inspectors General on Integrity and Efficiency (CIGIE) was statutorily established as an independent entity within the executive branch by the "The Inspector General Reform Act of 2008," P.L. 110-409 to:
- address integrity, economy, and effectiveness issues that transcend individual Government agencies; and
- increase the professionalism and effectiveness of personnel by developing policies, standards, and approaches to aid in the establishment of a well-trained and highly skilled workforce in the offices of the Inspectors General.
Internal Standards and Guidance for Inspector General Staff
Manual for Audits and Investigations
This manual provides guidance on matters relevant to the Office of the Inspector General as a whole, the audit process, the investigations process, report referencing applicable to all reports, types of OIG tasks, peer reviews, and the OIG’s report resolution and follow‐up processes.
Office Policy Manual
Personnel in the Office of the Inspector General (OIG) adhere to the policies and regulations embodied in the County’s Personnel Regulations.
The OIG’s Office Policy Manual identifies policies and practices that are unique to the Montgomery County Maryland Office of the Inspector General.
Additional Resources for Professional Standards
American Institute of Certified Public Accountants (AICPA). AICPA provides its members with the resources, information, leadership and tools that enable them to provide valuable services to benefit the public as well as employers and clients. AICPA is working to ensure that the public remains confident in the integrity, objectivity, competence and professionalism of CPAs.
Association of Certified Fraud Examiners (ACFE). International professional organization dedicated to fighting fraud and white-collar crime.
Association of Government Accountants (AGA). AGA is dedicated to the advancement of government financial management, serving its members by providing or sponsoring appropriate educational programs, encouraging professional development, influencing governmental financial management policies and practices and serving as an advocate for the profession. AGA serves government officials and the public by sponsoring efforts to ensure full and fair accountability for all public monies.
Association of Inspectors General (AIG). Inspectors General, professional staff in their agencies, and other officials responsible for inspection and oversight with respect to public, not-for-profit, and independent sector organizations.
Association of Local Government Auditors (ALGA). A professional organization to improve local government auditing.
Government Finance Officers Association (GFOA). Professional association of state/provincial and local finance officers dedicated to the sound management of government financial resources. Includes programs, events, and publications.
International City/County Management Association (ICMA). Professional and educational association for administrators and assistant administrators serving cities, counties, other local governments, and regional entities around the world.