IT WAS FOUND THAT IN THE DEPARTMENT OF JUSTICE THE PRIMARY EMPHASIS OF THE INTERNAL AUDIT STAFF, WHICH HAS DEPARTMENT-WIDE AUDIT RESPONSIBILITY, HAS BEEN AUDITS OF THE FINANCIAL ASPECTS OF THE FEDERAL PRISON SYSTEM. ONLY LIMITED FINANCIAL AUDIT COVERAGE HAS BEEN PROVIDED IN OTHER PROGRAM AREAS. THE DEPARTMENT HAS THREE AUDIT GROUPS, AND A FOURTH IS UNDER CONSIDERATION. THE GENERAL ACCOUNTING OFFICE QUESTIONS WHETHER THE NEW AUDIT GROUP IS NEEDED AND SUGGESTS THE ATTORNEY GENERAL CONSIDER PUTTING THE ADDITIONAL STAFF CONTEMPLATED FOR THE NEW GROUP INTO THE CENTRALIZED INTERNAL AUDIT STAFF. (AUTHOR ABSTRACT)...DMC