Assessing Internal Controls in Performance Audits
OP-4.1.4: Published: Sep 1, 1990. Publicly Released: Sep 1, 1990.
- Full Report:
GAO presented a guide to assist its staff in evaluating internal controls related to performance audits. The guide focuses on: (1) how to evaluate internal control requirements; (2) how to determine overall risk exposure; (3) how to determine effectiveness of internal control systems; and (4) a case study of the Stafford Student Loan Program to illustrate internal control assessment.