Audits are objective and systematic assessments of how well offices are carrying out NLRB programs and operations, and focus on process. Audits are conducted pursuant to the Government Auditing Standards, known as the "Yellow Book," issued by the Comptroller General. Audits may have financial and/or performance objectives. Audit reports containing findings and recommendations are issued to appropriate officials. Audit reports are public documents available upon request. Investigations are usually undertaken in response to reports of misconduct, and focus upon a person. Investigations are conducted pursuant to the Quality Standards for Investigations issued by the President's Council on Integrity and Efficiency. Investigation reports may be prepared to refer matters for prosecution, inform the agency of a basis for potential discipline, correct serious deficiencies, or inform other government agencies of the need for action within their jurisdiction. Access to investigative reports is limited in accordance with the provisions of the Privacy Act.