2009 General Audit Management (GAM) Conference: Session Detail

CS8-4: TUESDAY MARCH 17, 2009, 3:50-5:00 p.m.

Integrating IIA and GAO Auditing Standards

Marcia B. Buchanan, CPA, CGFM
Assistant Director, Financial Management and Assusrance, U.S. Government Accountability Office
Heather I. Keister, CIA, CPA
Specialist, Auditing Standards, U.S. Government Accountability Office
  • Hear about the joint project from The IIA and the U.S. Government Accountability Office (GAO) that compares The IIA's International Professional Practices Framework and Government Auditing Standards.
  • Learn how to integrate two sets of audit standards efficiently into your government audit plan.
  • Identify key similarities and differences between the two sets of standards.
  • Specifically explore the similarities and differences in standards on ethics and independence, professional judgment, and quality control and assurance. 

Presenter Biography: Marcia B. Buchanan, CPA, CGFM

Marcia Buchanan serves as a staff aide to the Advisory Council on Government Auditing Standards, and she is responsible for maintaining, interpreting, and promoting Government Auditing Standards, commonly known as the "Yellow Book." She also participates for GAO with the International Organization of Supreme Audit Institutions Auditing Standards Committee and as an expert for working on proposed international auditing standards. Buchanan is a frequent speaker at professional conferences focused on government accountability issues.

Presenter Biography: Heather I. Keister, CIA, CPA

Heather Keister is a member of GAOs audit standards team, and she is responsible for developing, drafting, and maintaining Government Auditing Standards, in consultation with the Comptroller Generals Advisory Council on Government Auditing Standards. Keister was responsible for research, drafting, and consultations with experts in developing and writing major sections of the July 2007 revision to the Government Auditing Standards. Prior to joining GAO, she was employed by the Naval Audit Service, an internal audit organization for the Department of the Navy. She played a significant role in the Naval Audit Services audit quality assurance function and performed numerous performance and financial audits.

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