State Highway Agencies Need to Employ Independent Auditors for Audits of Federal Funds.

Abstract

Internal auditors' work is very useful to Federal agencies. Frequently, their work results in significant improvements which reduce costs and improve controls. Further, internal auditors can and have directly assisted principal, external auditors in performing Attachment P audits for the Federal Government. However, the main objective of internal auditors is to serve the organizations to which they report. This can impair their ability to be objective in citing violations by the State highway agencies they serve. Since it is generally recognized that audits of Federal-Aid highway programs can lead to State agencies owing the Federal Government significant amounts, it would be in the Government's and DOT's best interest to require State agencies to arrange for independent audits.

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Document Details

Document Type
Technical Report
Publication Date
Oct 30, 1981
Accession Number
ADA108441

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Attachment
  • Auditing
  • Business Administration
  • Commerce
  • Contracts
  • Costs
  • Federal Law
  • Governments
  • Law
  • Local Governments
  • National Governments
  • Professional Associations
  • Regulations
  • Small Business
  • Standards
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Economics
  • Systems Analysis and Design