Guide for Incorporating Internal Control Evaluations Into GAO Work
Published: Mar 01, 1987. Publicly Released: Mar 01, 1987.
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Highlights
This publication is a guide to implementing the current GAO policy for evaluating and reporting on agency internal control systems. It emphasizes the importance of internal controls to all agency operations and highlights the evaluation steps for planning and scoping GAO assignments. It also discusses the basic steps for carrying out and reporting on the results of evaluations, as well as the responsibilities of key GAO personnel in the internal control area.
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Topics
Agency reportsAuditing proceduresEvaluation methodsInternal controlsInvestigations into federal agenciesReporting requirementsFederal agency accounting systems