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The following documents were published by the Office of the Comptroller General prior to the revised Policy on Internal Audit, April 2001. Information contained in these guides or PIN's reference the previous Audit, Review and Evaluation Policy and the Federal Governments' Internal Audit Handbook, which are obsolete as policy references. As of April 2001, the Policy on Internal Audit integrates the Institute of Internal Auditor (IIA) Standards.
Please note that when using these materials, any reference to the Audit, Review and Evaluation Policy or related standards will be superseded by the requirements of the revised Policy on Internal Audit and the IIA Standards. In addition other references may be outdated.