Although GAO is unique in the scope of its activities to support the Congress and to improve the performance and accountability of government, it shares similar visions and values with other members of the accountability community.

To coordinate more effectively with these organizations on crosscutting domestic and international issues, we conduct four types of activities:

In consultation with other accountability organizations, we update government auditing standards to address emerging issues; participate in the development of federal accounting and financial management systems standards; and, as required by the law, issue and update standards for internal controls in the federal government.

For example, GAO and the President's Council on Integrity and Efficiency will soon issue a jointly developed manual on performing federal financial statement audits.

We develop and promote best practices to build and sustain high-performing organizations throughout the government.

For example, federal agencies are using an executive guide we developed to maximize the success of their chief information officers, positions created by the Congress to promote the efficient design and operation of all major information resources for executive branch agencies.

We leverage our resources and services by working with accountability organizations at every level, local to international; our sister congressional agencies; and executive branch agencies.

For example, the Federal Aviation Administration (FAA) is presenting the training we developed at its request to prepare safety inspectors to conduct effective internal audits. In return, FAA has loaned us one of its training platforms to help our analysts gain a fuller understanding of the air traffic control system, new navigational systems, and other topics.

We help convene and participate in forums, boards, and councils to share knowledge with other government audit organizations, including international congresses and a new informal domestic working group launched by the Comptroller General in March 2001 that includes federal inspectors general and state and local auditors.

We also coordinate with the Chief Financial Officers Council to address crosscutting accounting, financial systems, internal control, and financial reporting issues and with the Chief Information Officers Council to address governmentwide information technology issues.

For a more detailed discussion of GAO's efforts to coordinate on crosscutting issues, please download the PDF of the full-length version of this report.