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NCJRS Abstract

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NCJ Number: 72836 Find in a Library
Title: Office of the Comptroller of the Currency's Internal Auditing Needs Strengthening
Corporate Author: US Comptroller General
United States of America
Date Published: 1979
Page Count: 33
Sponsoring Agency: Azimuth Inc.
Fairmont, WV 26554
US Comptroller General
Washington, DC 20548
Sale Source: Azimuth Inc.
1000 Technology Drive, Suite 3120
Fairmont, WV 26554
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: This report from the General Accounting Office (GAO) recommends that the Office of the Comptroller of the Currency should strengthen its internal audit operations by renewing top management's commitment to internal audit and improving audit program planning and implementation.
Abstract: Audit reporting and followup policies and procedures also need to be strengthened. GAO recommends that as part of the effort to reorganize the internal audit, the Comptroller of the Currency should provide internal audit with the additional staff resources necessary to effectively accomplish its organizational responsibility, and that the techincal skills of the internal staff, particularly in the area of computer auditing, should be improved. Furthermore, the 1970 internal audit administrative circular should be updated to (1) clarify internal audit's operational relationships, particularly with the external auditor and other internal review groups, and (2) reemphasize internal audit's broad scope of audit responsibilities. Other recommendations are to provide additional information in internal audit's annual program plan to make it conform with Office of Management and Budget guidance, to instruct the head of internal audit to immediately develop written reporting procedures to assure that internal and external audit recommendations are receivingappropriate attention. The Comptroller of the Currency agrees with these recommendations and will make every effort to see that they are achieved. A letter is appended. (Author abstract modified)
Index Term(s): Auditing standards; Audits; Federal government; US Government Accountability Office (GAO)
Note: Report to the Congress by the Comptroller General of the United States
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