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Director Name

Kristen Kociolek

Managing Director,
Financial Management and Assurance

Areas of Expertise:

  • Auditing standards (Yellow book)
  • DOD financial management issues

Kristen Kociolek is a Managing Director in GAO's Financial Management and Assurance team. She oversees issues involving the accountability profession, auditing standards, and DOD financial management.

Kristen joined GAO in 2002, and has led large, complex financial audits, including those of the SEC and FDIC. She also led the 2018 revision of Government Auditing Standards (Yellow Book) and the 2014 revision of Standards for Internal Control in the Federal Government (Green Book). Prior to joining GAO, Kristen was an audit manager at Ernst and Young.

Kristen earned a bachelor's degree in accounting from Elizabethtown College and is a Certified Public Accountant, Chartered Global Management Accountant, and Certified Government Financial Manager.