Which document provides guidance for improving accountability and effectiveness of federal programs?

The document that provides guidance for improving accountability and effectiveness of federal programs is OMB Circular A-123. This circular is issued by the Office of Management and Budget and establishes a framework for managing risks and ensuring the reliability of financial reporting. It emphasizes the importance of internal controls across federal programs to enhance transparency and accountability.

By focusing on the integration of performance and accountability in government operations, OMB Circular A-123 helps agencies in achieving their performance objectives and complying with legal requirements. This makes it a critical reference for federal organizations aiming to improve their effectiveness and ensure the proper management of resources.

The other listed documents, while relevant to aspects of information security and risk management, do not specifically address the broader goals of enhancing accountability and effectiveness in federal programs like OMB Circular A-123 does.