▁Stand ards ▁( G AG AS ), ▁are ▁to ▁be ▁followed ▁by ▁aud itors ▁and ▁aud it ▁organizations ▁when ▁required ▁by ▁law , ▁reg ulation , ▁agreement , ▁contract , ▁or ▁policy . ▁These ▁standards ▁per tain ▁to ▁aud itors ' ▁professional ▁qual ifications , ▁the ▁quality ▁of ▁aud it ▁effort , ▁and ▁the ▁characteristics ▁of ▁professional ▁and ▁meaning ful ▁aud it ▁reports . ▁ ▁In ▁ 1 9 9 2 ▁the ▁G A O ▁hosted ▁XIV ▁IN CO SA I , ▁the ▁four teenth ▁tri enn ial ▁convention ▁of ▁the ▁International ▁Organ ization ▁of ▁Supreme ▁Aud it ▁Institution s ▁( INT OS AI ). ▁ ▁Re ports ▁ ▁G A O ▁is ▁a ▁United ▁States ▁government ▁electronic ▁data ▁provider , ▁as ▁all ▁of ▁its ▁reports ▁are ▁available ▁on ▁its ▁website , ▁except ▁for ▁certain ▁reports ▁whose ▁distribution ▁is ▁limited ▁to ▁official ▁use ▁in ▁order ▁to ▁protect ▁national ▁security . ▁The ▁variety ▁of ▁topics ▁reported ▁on ▁range ▁from ▁Federal ▁Bud get ▁and ▁F is cal ▁Iss ues ▁to ▁Fin an cial ▁Management , ▁Education , ▁Ret irement ▁Iss ues , ▁Def ense , ▁Hom eland ▁Security , ▁Administration ▁of ▁Justice , ▁Health ▁Care , ▁Information ▁Management ▁and ▁Technology , ▁Natural ▁Resources , ▁Environment , ▁International ▁Affairs , ▁Trade , ▁Fin an cial ▁Mark ets , ▁H ous ing , ▁Government ▁Management ▁and ▁Human ▁Capital , ▁and ▁Science ▁and ▁Technology ▁Ass ess ment ▁and ▁Anal ytics . ▁G A O ▁often ▁produces ▁highlight s ▁of ▁its ▁reports ▁that ▁serve ▁as ▁a ▁statement ▁for ▁the