Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Government Auditing Standards | Statement: [United States Army Audit Agency, follows, Government Auditing Standards]

Target entity: Government Auditing Standards
Context triple: [United States Army Audit Agency, follows, Government Auditing Standards]

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. OECD Internal Audit
  OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
• C. Government Internal Audit Agency
  The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
• D. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• E. GSA Acquisition Regulation
  The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Government Auditing Standards
Triple: [United States Army Audit Agency, follows, Government Auditing Standards]

Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.

Target entity: Government Auditing Standards
Target entity description: Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. OECD Internal Audit
  OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
• C. Government Internal Audit Agency
  The Government Internal Audit Agency is a UK central government body that provides independent internal audit and assurance services to government departments and public sector organizations.
• D. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• E. GSA Acquisition Regulation
  The GSA Acquisition Regulation is a supplement to the Federal Acquisition Regulation that provides agency-specific policies and procedures governing how the U.S. General Services Administration conducts its procurement and contracting activities.
• F. None of above. chosen