Government Auditing Standards (GAS) also known as “the Yellow Book”
The SEPTA OIG conducts its audits in accordance with the generally accepted government audit standards set forth in the Yellow Book. Those standards include that the staff assigned to each particular project attest that they are free of impairments to independence both personal and external.
Principles and Standards for Offices of Inspector General
Many SEPTA OIG staff are members of the Association of Inspectors General, which promulgated these principles and standards. The SEPTA OIG abides by these quality standards as we conduct investigations, audits, and reviews.