Status of Internal Audit Capabilities of Federal Agencies without Statutory Inspectors General.

Abstract

This report contains the results of GAO's survey questionnaires on internal audit capabilities of federal agencies without statutory inspectors general. The 99 federal organizations which responded vary greatly in funding and in staff size. This study shows that some agencies are not complying with OMB Circulars A-50 and A-73, which address audits of federal operations and programs and audit followup; and with GAO's Standards for Audit of Governmental Organizations, Programs, Activities, and Functions. Some agencies have no audit coverage; at others the internal auditor does not report to the head or deputy head of the agency; and at several agencies that have more than one audit or investigative unit, there are no procedures for coordination.

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Document Details

Document Type
Technical Report
Publication Date
May 04, 1984
Accession Number
ADA144494

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Civil Rights
  • Commerce
  • Congress
  • District Of Columbia
  • Drainage Basins
  • Employment
  • Equal Employment Opportunity
  • Governments
  • International Trade
  • Law
  • National Security
  • Panama Canal
  • Personnel Management
  • Postal Service
  • Transportation
  • United States
  • United States District Courts

Fields of Study

  • Business

Readers

  • Government Contracting/Procurement.
  • Government and Public Administration Law.