Gao Documents

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.

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.

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.

Catalog of reports, decisions and opinions, testimonies and speeches.

Zhou Enlai, the premier of the People's Republic of China from 1949 until his death in 1976, is the last Communist political leader to be revered by the Chinese people. He is considered "a modern saint" who offered protection to his people during the Cultural Revolution; an admirable figure in an otherwise traumatic and bloody era. Works about Zhou in China are heavily censored, and every hint of criticism is removed -- so when Gao Wenqian first published this groundbreaking, provocative biography in Hong Kong, it was immediately banned in the People's Republic. Using classified documents spirited out of China, Gao Wenqian offers an objective human portrait of the real Zhou, a man who lived his life at the heart of Chinese politics for fifty years, who survived both the Long March and the Cultural Revolution not thanks to ideological or personal purity, but because he was artful, crafty, and politically supple. He may have had the looks of a matinee idol, and Nixon may have called him "the greatest statesman of our era," but Zhou's greatest gift was to survive, at almost any price, thanks to his acute understanding of where political power resided at any one time.

This work offers the most comprehensive account of the origin and consequences of the Yan'an Rectification Movement from 1942 to 1945. The author argues that this campaign emancipated the Chinese Communist Party from Sovietinfluenced dogmatism and unified the Party, preparing it for the final victory against the Nationalist Party in 1949. More importantly, this monograph shows in great detail how Mao Zedong established his leadership through this partywide political movement by means of aggressive intraparty purges, thought control, coercive cadre examinations, and total reorganizations of the Party's upper structure. The result of this movement not only set up the foundation for Mao's new China, but also deeply influenced the Chinese political structure today. The Chinese version of How the Red Sun Rose was published in 2000, and has had nineteen printings since then.