What people are saying - Write a review
We haven't found any reviews in the usual places.
accordance accountant's additional adequately agencies reviewed agreements AICPA standards applied approved assure Audit Agency audit guide audit quality audit reports auditors audits by independent authorized balance believe benefits cash checks commented Commerce complete compliance complied conclusions contain contract contract reviews defalcation deficiencies Department desk reviews determine developed Director disclosed disclosure documentation draft effective embezzlement established evaluated evidence examined example FAILURE Federal agencies Federal audit Federal funds follow four funds grantee grantee's identified important improve included independent accountants independent public accountants indicated individual internal controls lack laws letter Management and Budget material measures non-Federal Office Office of Management Onsite reviews operations percent performed prepared problems programs proper properly quality testing procedures received recommendations records regional rely Requests responsible sample scope selected specified staff standards statements systematic three agencies tions universe weaknesses workpaper reviews
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 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.