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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
"The purpose of this text is to set forth an introductory account of the basic sources of information that comprise the bibliographic structure of federal government publications. Like the previous editions, the work serves as a reference source for institutions that acquire public documents, as a text for library school students, as a guide for researchers who must access the vast amount of information produced by or for the federal establishment. The emphasis remains a contemporary one; the reader is encouraged to consult other historical or specialized studies for more detailed information."--Pref.