Kristen Kociolek, CPA, CGFM, is the assistant director in the Government Accountability Office (GAO), Financial Management and Assurance Team. She is a member of GAO’s Audit Standards Team responsible for developing, drafting and maintaining Government Auditing Standards (the "Yellow Book") and Standards for Internal Control in the Federal Government (the "Green Book"). She also leads GAO’s financial statement audit of the U.S. Securities and Exchange Commission. Prior to joining GAO, Kristen worked as an audit manager with Ernst & Young in Harrisburg, Penn., where her work focused on financial audits of state and local governments. She graduated from Elizabethtown College in Elizabethtown, Penn. with a B.S. degree in accounting. She is a member of the American Institute of CPAs (AICPA) and the Pennsylvania Institute of CPAs (PICPA).