REPORTING, STAFFING, AND OTHER CHANGES WOULD ENHANCE THE INTERNAL AUDIT FUNCTION - DEPARTMENT OF COMMERCE

• NCJ Number: 63802
• Author(s): ANON
• Date Published: 1977
• Length: 45 pages
• Corporate Author: US Government Accountability Office
• Sale Source: National Technical Information Service
• Publication Type: Program/Project Evaluation
• Language: English
• Country: United States of America

Annotation

THE GENERAL ACCOUNTING OFFICE (GAO) EVALUATED THE PERFORMANCE OF THE DEPARTMENT OF COMMERCE'S OFFICE OF AUDITS, NOTING THE REPORTING, STAFFING, AND OTHER CHANGES WOULD ENHANCE THE INTERNAL AUDIT FUNCTION.

Abstract

GAO EXAMINED THE OFFICE'S TWO FUNCTIONS--INTERNAL AND EXTERNAL AUDITING--AS WELL AS ITS STAFFING LEVELS AND ISSUED REPORTS. ALTHOUGH THE OFFICE HAS PERFORMED ITS AUDIT ACTIVITIES SATISFACTORILY, GAO FOUND THAT MORE PERSONNEL WERE NEEDED, SINCE THE AVERAGE ESTIMATED CYCLE FOR AUDITING THE DEPARTMENT'S PROGRAMS AND ACTIVITIES WAS UNDULY LONG AND SOME PROGRAMS AND ACTIVITIES HAD NOT BEEN AUDITED SINCE 1967. GAO ALSO EVALUATED THE SURVEY APPROACH TECHNIQUE ADOPTED BY THE OFFICE AND NOTED THE NEED FOR EMPLOYING MORE INDEPENDENT PUBLIC ACCOUNTANTS. GAO RECOMMENDS THAT THE SECRETARY OF COMMERCE DETERMINE WHETHER STAFFING LEVEL REQUIREMENTS CAN BE MET THROUGH (1) POSITION REALIGNMENT WITHIN THE OFFICE, (2) AN INCREASED USE OF GOVERNMENT STUDIES AND AUDITS BY INDEPENDENT PUBLIC ACCOUNTANTS, OR (3) A PROPOSAL TO THE CONGRESS FOR ADDITIONAL STAFF. ADDITIONALLY, THE OFFICE SHOULD BE REQUIRED TO REVIEW A SUFFICIENT PERCENTAGE OF THE WORKPAPERS PREPARED BY INDEPENDENT PUBLIC ACCOUNTANTS AND TO USE INDEPENDENT PUBLIC ACCOUNTANTS FOR AUDITS OF GRANTS AND CONTRACTS AWARDED TO MINORITY BUSINESSES. THE NAMES OF PRINCIPAL OFFICIALS OF THE DEPARTMENT OF COMMERCE ASSOCIATED WITH THESE ACTIVITIES ARE APPENDED. (WJR)