FBI Internal Audit: Opportunities for Improvement : Report to Congressional Requesters

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Page 1 - The Honorable Joseph R. Biden, Jr. Chairman, Committee on the Judiciary United States Senate The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable John Conyers, Jr.
Page 24 - These standards place responsibility on the auditor and the audit organization to maintain independence so that opinions, conclusions, judgments, and recommendations will be impartial and will be viewed as being impartial by knowledgeable third parties.
Page 1 - Navy, the Director of the Office of Management and Budget, interested congressional committees, and other interested parties.
Page 13 - Investigation, for example, are fully committed to the support of the new administration. In addition, many other Federal agencies, such as the Internal Revenue Service, the Bureau of Customs, the Immigration and Naturalization Service and the Bureau of Alcohol, Tobacco, and Firearms, as well as State and local enforcement agencies, will continue to yield evidence and assistance on possible drug violations. Their efforts will be greatly eased by being able to deal with the unified Drug Enforcement...
Page 8 - The FBI Can Improve Its Management Control Over Operations by Providing Effective Internal Audit...
Page 40 - FBI's position on civil rights matters is to address those investigative matters which involve the actual or attempted abridgment of rights provided to the citizens and inhabitants of the United States under the Constitution or laws of the United States.
Page 45 - Justice Department; An Assessment of the Need for a Statutory Inspector General...
Page 4 - Instances could arise where the leaders of those units may not be willing to report situations or make recommendations consistent with what should be done because of their concern about their future careers as a result of presenting "bad news" to the leadership of the organization.
Page 24 - Generally accepted government auditing standards emphasize that auditors should consider "whether there is anything about their situation that might lead others to question their independence.
Page 19 - The standards suggest that a written audit program should be prepared for each audit and it should clearly state the specific goals of the audit and prescribe procedures for the auditors to follow.

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