Government Auditing Standards (GAS) also known as "the Yellow Book"
The Government Auditing Standards are developed by the U.S. Government Accountability Office (GAO). 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.
SEPTA Policy: # A15 – Office of Inspector General
This policy outlines the authority and responsibilities of SEPTA’s Office of Inspector General (OIG). The core mission of the OIG is to prevent, detect, and deter fraud, waste and abuse throughout SEPTA. The OIG strives to safeguard public funds by promoting efficiency, economy, and effectiveness, to identify systemic vulnerabilities, and to probe criminal and administrative misconduct and Workplace Violence by employees, contractors, and vendors.