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Chapter 1: AUDIT PLAN <br /> compared to industry best practices cited by the: Office of the Legislative Auditor - State of <br /> Minnesota; Department of Education - State of Idaho (Middleton School District), and other <br /> governmental jurisdictions. <br /> In addition, we analyzed the Department's internal controls for facilities management in light of <br /> generally accepted government auditing standards set forth in Government Auditing Standards <br /> (Yellow Book), which state: "Internal control comprises the plans, policies, methods, and <br /> procedures used to meet the organization's mission, goals, and objectives. Internal control <br /> includes the processes and procedures for planning, organizing, directing, and controlling <br /> program operations, and management's system for measuring, reporting and monitoring <br /> program performance." (GAO-07-731 G, Government Auditing Standards, Comptroller General <br /> of the United States, July 2007, p. 20) <br /> 4 <br />