Internal Auditing Techniques Utilized at the County and Municipal Levels of Government in the State of California.

Abstract

This thesis presents an analysis of Internal Auditing at the County and Municipal levels of government in the State of California. Specifically, the research addresses the degree of local government's compliance with the expanded scope audit standards issued by the United States General Accounting Office (GAO) in 1972 and revised in 1981. The research encompasses specific aspects of the organization and independence, the professional skills, the audit performance and the reporting procedures of local level government audit offices. The information relevant to these areas was gathered by an author developed questionnaire. The response data provided is used to assess the degree of compliance with the GAO Standards and also to ascertain, if applicable, why local governments do not comply with these procedures. Conclusions and recommendations pertaining to this objective, as well as to the potential growth and development of internal auditing, are also provided. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1982
Accession Number
ADA121860

Entities

People

  • James M. Dykes

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Business Administration
  • California
  • Congress
  • Control Systems
  • Cost Reductions
  • Data Processing
  • Governments
  • Law
  • Local Governments
  • Management Personnel
  • Measurement
  • Money
  • National Governments
  • Organizational Structure
  • Reliability
  • Test And Evaluation
  • United States

Readers

  • Defense Financial Management and Audit.
  • Emergency Management and Homeland Security.
  • Systems Analysis and Design