Standards Government Auditing Standards Information System Auditing Standards Financial Accounting Standards Board (FASB) Statements Governmental Accounting Standards Board (GASB) Statements Institute of Internal Auditors (IIA) Standards  City of Riverside Policies City of Riverside Administrative Manual  Associations Institute of Internal Auditors (IIA) American Institute of Certified Public Accountants (AICPA) ISACA formerly (Information Systems Audit and Control Association) Association of Certified Fraud Examiners (ACFE) Association of Local Government Auditors (ALGA)