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NCJ Number: 67478 Find in a Library
Title: REDUCING DUPLICATION OF EFFORT IN POSTAUDITS OF FEDERAL-STATE PROGRAMS
Journal: INTERNAL AUDITOR  Volume:36  Issue:3  Dated:(JUNE 1979)  Pages:90-92
Author(s): D SCHWEGMANN
Date Published: 1979
Page Count: 3
Format: Article
Language: English
Country: United States of America
Annotation: THIS ARTICLE DESCRIBES HOW AUDITORS FROM THE DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE (DHEW) AND THE STATE OF COLORADO JOINTLY PLANNED AND EXECUTED A QUALITY AUDIT.
Abstract: BEFORE DUPLICATION OF AUDITS CAN BE REDUCED, SEVERAL DIFFICULTIES IN COOPERATIVE AUDITS MUST BE RECONCILED, SUCH AS A LACK OF MUTUAL TRUST BETWEEN FEDERAL AND STATE PERSONNEL, AND DIFFERENCES IN THEIR PERCEPTIONS OF AUDIT SCOPE, OBJECTIVES, AND PROCEDURES. A RECENT AUDIT OF THE COLORADO STATE AGENCY FOR SURPLUS PROPERTY INVOLVED MEETINGS BETWEEN REPRESENTATIVES FROM BOTH AGENCIES WHO DEVELOPED AUDIT PROCEDURES AND DREW UP A MEMORANDUM OF GENERAL AREAS OF RESPONSIBILITY OF EACH AGENCY. EACH AUDIT AGENCY WAS ASSIGNED AREAS OF REVIEW WHICH WERE EITHER SPECIFIED BY LAW OR IN WHICH IT HAD SPECIAL INTEREST. STATE AUDITORS CONDUCTED MOST OF THE FINANCIAL REVIEWS, TESTED THE INTERNAL ACCOUNTING CONTROLS, AND PREPARED THE FINANCIAL STATEMENTS. FEDERAL AUDITORS WERE CONCERNED WITH FEDERAL REGULATIONS AND RELATED POLICIES AND PROCEDURES, AND EVALUATIONS OF PERFORMANCE. EACH AGENCY PREPARED DETAILED WORK PROGRAMS AND WAS GIVEN THE OPPORTUNITY TO REVIEW AND COMMENT ON THE WORK PROGRAM OF THE OTHER AGENCY. AUDITS AND FIELDWORK WERE CONDUCTED AS CONCURRENTLY AS POSSIBLE. A JOINT REPORT WAS NOT ISSUED DUE TO THE DIFFERING REQUIREMENTS AND CLEARANCE PROCEDURES OF THE TWO AGENCIES. THE BENEFITS DERIVED FROM THE JOINT EFFORT WERE (1) THE ELIMINATION OF DUPLICATE AUDIT WORK, (2) THE ABILITY OF EACH TEAM TO SPECIALIZE IN EVALUATIONS AND TESTS OF PRIMARY CONCERN TO THEM; (3) THE EXCHANGE OF IDEAS AND OBJECTIVES AND EXPOSURE TO DIFFERENT APPROACHES AND PROCEDURES, AND (4) THE TIME SAVED BY PERFORMING FIELDWORK CONCURRENTLY. (PRG)
Index Term(s): Audits; Colorado; Interagency cooperation; US Department of Health, Education, and Welfare
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67478

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