Government Auditing Standards

The Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports.

The International Professional Practices Framework (IPPF)

Provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance. 

City of Torrance Policy: Internal Audit Chapter 53

Establish clear policies for audit function. This Internal Audit Policy provides the framework for the conduct of the internal audit function.