Compliance 5.0 Government Auditing Standards, 2003 Revision Shubnum assists in complying with the following Government Auditing Standards:   5.1 Performance Audits GAO – By the Comptroller General of the United States, June 2003 (Yellow book) “ 2.09 Performance Audits entail … assessment of the performance and management of a program … on best practices … to improve program operations ...” “Performance audits encompass … objectives related to assessing program effectiveness and results; economy and efficiency; … compliance with legal or other requirements …” “ 2.10 Program effectiveness and results audit objectives address the effectiveness of a program …” “Economy and efficiency audit objectives concern whether an entity is acquiring … and using its resources in the most productive manner to achieve program objectives.” Shubnum assists agencies to comply with the above audit requirements, both in meeting the content and providing the documentation for the performance audit by GAO.