A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures
回顾美国政府问责局（GAO）百年历史，分析国会法律变化和总审计长领导如何塑造其角色，从早期合法性审计转向项目评估和前瞻性洞察，对公共管理学者和政策制定者有参考价值。
SYNOPSIS In 2021, the U.S. Government Accountability Office (GAO) celebrated its 100th anniversary, and its mission has never been more critical. This study documents the 100-year history of GAO, examining how Congressional law changes and leadership influences of the Comptroller General of the United States have shaped GAO’s role, services, and products. GAO has transformed from focusing on providing oversight through its audits of federal government expenditures during its early years (e.g., to assess legality) to emerging as a leader in providing insights to Congress through program evaluation audits and, more recently, to providing Congress the foresight necessary to confront the challenges and opportunities that lie ahead.