Which of the following is not one of the four general standards of GAGAS?

• A. Professional Proficiency of staff
• B. Independent or free from impairment
• C. Use professional judgement
• D. Confidentiality and impartiality

Answer: (D)

The four general standards in GAGAS are independence, due professional care, professional judgment, and professional proficiency (competence) of staff. Being professional proficiency of staff means the team has the necessary skills and expertise to perform the audit. Independence ensures the audit is free from bias, while professional judgment covers applying disciplined thinking throughout the work, and due professional care requires thoroughness and skepticism in planning and performing the audit.

Confidentiality and impartiality, while important ethical expectations in government auditing, are not listed as one of the four general standards. Therefore, the item mentioning confidentiality and impartiality does not describe a general standard.