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NCJRS Abstract

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NCJ Number: 69820 Find in a Library
Title: Evolutionary Changes in Auditing in the Federal Government
Journal: Federal Accountant  Volume:8  Dated:(December 1958)  Pages:41-55
Author(s): W A Newman
Date Published: 1958
Page Count: 15
Format: Article
Language: English
Country: United States of America
Annotation: Using the Internal Auditing System of the Department of Defense as an example, the article reviews the expansion in federal auditing procedures from auditing only financial transactions to management services.
Abstract: The changes which have occurred in the functions of the general accounting office are exemplified in the audit programs of the military. In the early 1950's defense area audits centered on comprehensive audits of industrial fund activities, installation examinations, defense contract audits, site audits of civilian pay, a centralized audit of military pay and allowances, and the settlement disbursing officers' accounts. Major expansion since 1956 has been in the areas of procurement, supply management functions and operations, contract administration, and military assistance to foreign countries. Management controls relating to programming, budgeting, operating performance, accounting, and reporting are now evaluated to determine how management discharges its financial responsibilities. Such evaluations are exemplified in a 1957 review of the military assistance program. The expansion of review and evaluation of management controls relating to defense contract administration has resulted in the savings of millions of dollars. Recent progress in the development of internal audit programs in the military has assured that those programs are in fact independent appraisal activities as a basis for service to management. The air force has done notable work in the application of statistical sampling techniques, the development of auditing techniques for electronic data processing systems, and the development of directed audit programs.
Index Term(s): Accounting methods; Audits; Management; US Government Accountability Office (GAO)
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