Government Operations:

Assessing Internal Controls in Performance Audits

OP-4.1.4: Published: Sep 1, 1990. Publicly Released: Sep 1, 1990.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

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.

Mar 26, 2015

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Feb 11, 2015

  • government icon, source: Eyewire

    GAO'S 2015 High-Risk Series:

    An Update
    GAO-15-371T: Published: Feb 11, 2015. Publicly Released: Feb 11, 2015.
  • government icon, source: Eyewire

    GAO's 2015 High-Risk Series:

    An Update
    GAO-15-373T: Published: Feb 11, 2015. Publicly Released: Feb 11, 2015.

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