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NCJRS Abstract

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NCJ Number: 70303 Find in a Library
Title: What's Going On in Government Auditing?
Journal: US Army Audit Agency Bulletin  Dated:(December 1965)  Pages:17-30
Author(s): S M Smith
Date Published: 1965
Page Count: 14
Format: Article
Language: English
Country: United States of America
Annotation: Events taking place in audit organizations in the executive departments of the Federal Government are highlighted.
Abstract: Backgrounds and definitions of auditing in Government are portrayed with emphasis on the youngness of such auditing and the emerging character of its usage. An overview looks at the organization and location of audit agencies in such departments of the Government as the Post Office, the Army, the Navy, the Air Force, or the Departments of State, Treasury, or Labor. Missions and objectives of Government audit organizations are stated. Types of audits are briefly described, with particular attention to installation audits, vertical audits, and contract audits. Consideration is given to the frequency of Government audits, reporting practices among various agencies, and followup procedures on audit report recommendations. Staff management, recruiting, training, and keeping are addressed. Major developments in auditing practices are examined for the Department of Agriculture, the Defense Contract Audit Agency, the National Aeronautics and Space Administration, the Army, the Federal Aviation Agency, the Air Force, the Navy, the Department of Health, Education, and Welfare, and the Department of Commerce. Items that have had an impact on a Government-wide base are also explored, together with challenges that are forthcoming in Government auditing, such as the issue of statistical sampling, the prevention of duplication or overlap in auditing, and the procedures involved in operational auditing. No references are provided. For related documents, see NCJ 70301-02 and 70304-05.
Index Term(s): Accounting methods; Auditing standards; Audits; Financial management
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