Quality Testing of Audits of Grantees' Records: How it is Done by Selected Federal Agencies and what Improvements are Needed : Report to the Congress

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General Accounting Office, 1979 - Auditing - 28 pages

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Page 8 - This report states that . . . internal control comprises the plan of organization and all the coordinate methods and measures adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies.
Page 7 - An evaluation is to be made of the system of internal control to assess the extent it can be relied upon to ensure accurate information, to ensure compliance with laws and regulations, and to provide for efficient and effective operations.
Page 8 - ... -A system of authorization and record procedures adequate to provide effective accounting control over assets, liabilities, revenues, and expenses.
Page 2 - Public management, v. 56, Feb. 1974: 2-23. Contents. — Performance auditing in the city, by J. Dever. — GAO audit standards; development and implementation, by E. Staats.- — Excerpts from the "standards for audit of governmental organizations, programs, activities & functions", by the Comptroller General of the United States. — ICMA and performance auditing, by IX Borut.

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