skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 64235 Find in a Library
Title: ROLE OF AUDIT UNDER THE INSPECTOR GENERAL CONCEPT
Journal: GOVERNMENT ACCOUNTANTS JOURNAL  Volume:28  Issue:1  Dated:(SPRING 1979)  Pages:13-20
Author(s): T F MCBRIDE
Corporate Author: Assoc of Government Accountants
United States of America
Date Published: 1979
Page Count: 8
Sponsoring Agency: Assoc of Government Accountants
Arlington, VA 22202
UMI Dissertation Services
Ann Arbor, MI 48106-1346
Sale Source: UMI Dissertation Services
300 North Zeeb Road
P.O. Box 1346
Ann Arbor, MI 48106-1346
United States of America

Assoc of Government Accountants
727 South 23rd St
Suite 100
Arlington, VA 22202
United States of America
Language: English
Country: United States of America
Annotation: THE IMPACT ON THE AUDITING FUNCTION OF THE 1978 INSPECTOR GENERAL ACT, UNDER WHICH AUDIT AND INVESTIGATIVE FUNCTIONS OF FEDERAL AGENCIES ARE COMBINED, IS ASSESSED BY AN AGENCY INSPECTOR GENERAL (IG).
Abstract: ALTHOUGH SOME AUDITORS ARE CONCERNED THAT INVESTIGATIVE EFFORTS WILL OVERSHADOW THEIR DUTIES AS A RESULT OF THE NEW LAW, THEIR CONCERN IS NOT JUSTIFIED. THE AUDIT FUNCTION HAS GROWN AND CHANGED FROM ITS EARLY EMPHASIS ON FINANCE AND COMPLIANCE TO AN EMPHASIS ON ECONOMY AND EFFICIENCY THROUGH MANAGEMENT AND PROGRAM AUDITS. CYCLE AUDITS HAVE DECLINED IN IMPORTANCE, WHILE DETERMINING ECONOMY AND EFFICIENCY AND DETECTING FRAUD AND ABUSE HAVE BECOME MORE IMPORTANT. THE MAIN CONCERN IS PREVENTION OF FRAUD RATHER THAN DETECTION AND PROSECUTION OF IT. USE OF STATISTICAL SAMPLING AND COMPUTER MATCHING HAS GREATLY IMPROVED AUDITING'S EFFICIENCY. SEVERAL RECENT CASES HAVE SHOW HOW STANDARD AUDIT TECHNIQUES HAVE UNCOVERED SIGNIFICANT INSTANCES OF FRAUD AND ABUSE. THE IG ACT WILL MEAN NO CHANGE IN DAILY AUDIT PROCEDURES, BUT COORDINATION WITH INVESTIGATION WILL BE CLOSER THAN BEFORE. ANY CHANGES AGENCIES EXPERIENCE WILL RESULT NOT FROM THE LAW BUT FROM ADVANCES IN AUDITING TECHNIQUES. COOPERATION AMONG DIFFERENT AGENCIES AND LEVELS OF GOVERNMENT WILL BE NECESSARY FOR THE OVERALL IMPROVEMENT OF AUDITS. (CFW)
Index Term(s): Criminal investigation; Federal Code; Federal government; Financial management; Fraud; Investigative powers; Public administration
Note: *This document is currently unavailable from NCJRS. PRICE QUOTED IS FOR SINGLE ISSUE
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64235

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.