| Date |
Report No. |
Title |
| Date June 1, 1981 |
Report No. AFMD-81-91 |
Title
Assessing Reliability Of Computer Output
Audit Guide GAO
U.S. General Accounting Office June. 1981 FORECIlORD GAO's economy and efficiency, and program results audits often involve computer-based systems that produce data used in analyzing a wide range of activities. Generally accepted government auditing standards require a review of both general and application controls in these data processing ... |
| Date June 1, 1981 |
Report No. AFMD-81-76 |
Title
Evaluating Internal Control5 In ComputerBased Systems
Audit Guide FOREWORD This guide is intended to help auditors make a detailed review and evaluation of internal controls in computer-based It is designed specifically for auditors who already systems. have technical training in auditing automatic data processing With this in mind, some terms are included without systems. detailed explanations. T... |
| Date May 27, 1981 |
Report No. 115337 |
Title
UNITEDSTATESGENERALACCOUNT~NG OFFICE
WASHINGTON, D.C. 20548
INTERNATIONAL DIVIS!ON D. Bell, President Mr. Peter Inter-American Foundation 1515 Wilson Boulevard 22209 Arlington, Virginia Dear Mr. Bell: Interstatements courtesy, We have recently completed our audit of the American Foundation's fiscal year 1980 financial and would like to thank you for the cooperation, and assistance extended to us'b... |
| Date May 7, 1981 |
Report No. 115925 |
Title
, * tl,
&-OMPUTER-RELATED FRAUD: CURRENT I S S U E S AND D I R E C T I O N S
115925 Presented By
JAMES R . WATTS GROUP D I R E C T O R A C C O U N T I N G AND F I N A N C I A L MANAGEMENT D I V I S I O N U.S. GENERAL A C C O U N T I N G O F F I C E Before The
SIXTH AICPA NATIONAL CONFERENCE FOR C P A s IN I N D U S T R Y A t Lanta8 G e o r g i a MAY f r 1981 -. -- Computer C r i m e Computer-relat... |
| Date May 4, 1981 |
Report No. ID-81-50 |
Title
. COMPTROLLER GENERAL WASHINGTON OF THE UNITED 20548 STATES D.C. B-202917 To the Board Inter-American of Directors Foundation We have examined the statements of financial condition of the Inter-American Foundation as of September 30, 1980 and '1979, and the related statements of investment of the U.S. Government, grant disbursements and expenses, and changes in financial position for the years the... |
| Date April 29, 1981 |
Report No. AFMD-81-49 |
Title
BY THE COMPTROLLER GENERAL Report To The Clerk Of The House Of Representatives
m-r-r OF THE UNITEDST/wt3 Examination Of Records Of The House Of Representatives Finance Off ice, Fiscal 1980 Hllllll IllI II
115065 AFMD-81-49 APRtL 29,198l .. Request for copies of GAO reports should be sent to : US. General Accounting Off ice Document Handling and Information Services Facility P.O. Box 6015 Gaithersb... |
| Date April 23, 1981 |
Report No. 115780 |
Title
This Directory lists basic information about State audit organizations responsible for ostaudits. It is published with the intent of enLancing cooperation and exchange of information among the various levels of government. D. L. Scantlebury Division Director and Chief Accountant of GAO U UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION A ... |
| Date April 21, 1981 |
Report No. ID-81-30 |
Title
1 44 ,,,, BY THECOlVkTROLLERGENERAL OF THEUNITEDSTATES ’ Evaluation Systems In The Multilateral Development Banks
The multilateral development ban’ks, of which the United States is a member--the Inter-American Development Bank, the World Bank and the Asian Development Bank--have made progress in impl’ementing independent evaluation systems. Evaluation reports p’rovide Bank member governmen... |
| Date Feb. 27, 1981 |
Report No. 117872 |
Title
The pamphlet "Standards fnr .Audit of Go\rrnmrrital O r g a i i i z ~ t i ~Pru:raiii+. \c.ti\itir-.and ~n~. i Functions" 15 for sale bv t h r Superint~ndentu f n t i~r r i t ~ i i t ~*. t w k numht.r 020-000.00205-1.* Pamphlets explaining and supplementing thr standaril- h.nr hrrii issued a, follows: At.DIT STANDARDS SVPPLEMENT SERIES
tJ No. 1 What G,40 is Doing to Improbe G o ~ e r i i m ~ i i I... |
| Date Feb. 1, 1981 |
Report No. 114419 |
Title
ACCOUNTING NEWS
February 1981 Federal Accounting and Financial Reporting Principles and Standards Single Audit Steering Committee GAOissued its third exposure draft on the conceptual p. framework..................... 1 An intergovernmental Single Audit Steering Committee has been organized to facilitate the implementation of the single p. 1 audit approach... JFMIP is initiating a study of the capa... |
| Date Jan. 28, 1981 |
Report No. GGD-81-22 |
Title
B’Y’ THE COMPTROLLER GENERAL Report To The Governor, Farm Credit Administration
OF THE UNITEDSTATES How The Farm Credit Administration Can Improve Its Use Of Auditing
The cooperative Farm Credit System holds about one third of the Nation’s total farm debt. Its supervisory body, the Farm Credit Administration, has recognized the need for independent internal review of its management activitie... |
| Date Nov. 19, 1980 |
Report No. ID-81-11 |
Title
REPORTBY THE ~ I Cbmptroller General
OF THE UNITEDSTATES Improving The Management And Cpordination Of Reviews, Inspections, And Evaluations In The UN, System
Th aim of the Joint inspection Unit of the United Nations is to improve ma1 agement and coordination in the U,f’$. system. The Unit is the only organization that has authority to review, inspect, and evaluate the U.N. sydtem organizations a... |
| Date Nov. 11, 1980 |
Report No. 090886 |
Title
EXPOSURE DRAFT
1, 1lllllllllIlllllllllll
090886
IC Measurement Concepts of Accounting and Financial Reporting in the Federal Government.
I United States General Accounting Office November 11,1980om- - ?
I UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, DE. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION Under the Accounting and Auditing Act of 1950, the General Accounting Office ( G A O ) i... |
| Date Nov. 6, 1980 |
Report No. 116289 |
Title
1 The.pn>cLre;nent & Performance Of Audits Of
* -- 7 I -4 >I u - yT*--+- Government Organizations1 11111ll111 I1Il111l1l11 l1 111l ll1 l & Programs
116289 Report of Colloquium held in Cherry Hill, NewJersey November 56, and 'Z 1980 .. , This colloquium was designed to explore the views of WAS and government officials on means for improving their relationships on audits of government organizations ... |
| Date Nov. 1, 1980 |
Report No. 114694 |
Title
N/ 7ACCOUNTING NEWS
.•k,} 7.V/c4 November 1980 Financial Accounting and Reporting Principles and Standards Being Revised Revision of Federal Audit Standards GAO is re-examining its current accounting and reporting standards for the Federal sector (Title II) ........................... 1 p. GAO also is revising the "Standards for Audit of Governmental Organizations, Programs, Activities and Funct... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-94 |
Title
UNITED STATES GENFIRAI. ACCOUNTING OFFICE
, WASIHING'i0N. D.C. 20548 Mr. Kevin D. Rooney Assistant General, Administration Justice Management Division Department of Justice Dear Mr. Rooney: / L Approval for the Capital of Accounting Procedures Used Dcfpartmt-J:lt of Justice Workj.ng Fund](FG?.?:;i) -80.-94) Rttorney Subject: Your letter of September 26, 1380, requests approval of used for the Dcyp... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-93 |
Title
COMPTROLLER GENERAL OF THE UNITED STATES B-200556
. The The Dear Honorable Secretary M r. Bob Bergland of Agriculture Secretary: ,.LApproval of The Agricultural Stabilization Subject: and Conservation Service Accounting System Design For Program Operation; (F(;KSD--80.-93) 3 It is my pleasure to approve the accounting system design for program operations of the Agricultural Stabilization and Conse... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-90 |
Title
.. . .. A tt e n ti o n : s s i s t a n t S e c r e t a r y o f c! E fer, s e (Conptroll e r 1 D e ; i r !4r. S e c r e t a r y : Silbject: i* p p r o v a l of t h e DesiSn o f t h e D e r ' e ~ s e! |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-91 |
Title
SEP 3 Signed Elmer B. S t a d s - |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-97 |
Title
nk5nIr.GlON D C 20j48 ' 4. E-115390 September 30, 1280 The Honorable John Fanning Chairman, National Labor Relations Board Dear Mr. Fanning: Subject: KReapproval of the National Labor Relations Board Accounting Principles and Standards Statement (FGMSD-80-97) 1 It is my pleasure to reapprove the Statement o f Accounting Principles and Standards for the National Labor Relations Board submitted with... |
| Date Aug. 8, 1980 |
Report No. GGD-80-59 |
Title
&’ THECOMPTROLLERGtNERAL. Report To The Congre~-~
’ OF THEUNITEDSTATES Internal Auditing Can Be Strengthened Ifi The Federal Reserve System
This report deals with the status of the Federal Reserve Systems’ internal auditing activities and suggests ways to strengthen the use of internal auditing within the organization. On the basis of its study, GAO has concluded that the federal Reserve Sys... |
| Date July 25, 1980 |
Report No. GGD-80-81 |
Title
I12869 OF THE UNITEDSTATES Examination Of Financial Statements Of The Federal Deposit Insurance Cg’poration For TheYear Ended December 31,1979 JULY GGD-80.81 25,198O L .‘I For sale by: Superintendent of Documents U.S. Government Printing Office Washington, D.C. 20402 Telephone (2021 783-3238 Members of Congress; heads of Federal, State, and local government agencies; members of the press; and ... |
| Date July 14, 1980 |
Report No. FGMSD-80-36 |
Title
E-1 59797 |
| Date June 30, 1980 |
Report No. 088453 |
Title
|
| Date June 16, 1980 |
Report No. GGD-80-65 |
Title
REPORTBY THE Comptroller General
OF THE UNITEDSTATES Audit Of The House Recording Studio Revolving Fund For The Fiscal Year Ended Decembei 31, 1979 112565 GGD-80-65
JUNE 16,1980 Single copies of GAO reports are available free of charge. Requests (except by Members of Congress) for additional quantities should be accompanied by payment of $1 .OO per copy. (Do not send cash). Requests for free singl... |
| Date June 1, 1980 |
Report No. 114608 |
Title
*~~ /73 50
COMMISSION ON AUDIT VOLUME 20 JUNE 1980 ISSN-0115-3129 MW -TSv e- c) 5'Q CONTENTS
I
2 7 14 23 EDITOR
Aurora V. Mendoza Cecilio L. Dizon Genielle B. Romano
M Editonal
Annual Financial Report of the Government A Constitutional .randate (Conclusion) Internal Control (Conclusion) Audit of Financial Institutions (Conclusion) The Role of the Commission on Audit in Government Infrastructure Co... |
| Date April 25, 1980 |
Report No. 112261 |
Title
REMARKS OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES AT THE
3RD JOINT CONFERENCE O ' THE F INTERGOVERNMENTAL AUDIT FORUMS IN DALLAS, TEXAS APRIL 25, 1980
I am especially pleased to be with you today at this third Joint Conference of the intergovernmental audit forums.
I thank you for the opportunity to speak to you and share with you some thoughts about a real intergovernmental rela... |
| Date Feb. 8, 1980 |
Report No. PSAD-80-28 |
Title
WUaCUREMLNT ACQUISITION AND SYSTEMS DIVISION 6-196826 FEBl3UAR.Y 8,198O The Honorable William Proxmire " c: Chairman, Subcommittee on HUD-?,c' p, i' Independent Agencies Committee on Appropriations '17 ' United States Senate Dear Mr. Chairman: Your October 4, 1979, letter requested us to investigate an allegation by a former NASA auditor t&t the Direc or, Office of Audit, NASA Headquarters had bee... |
| Date Jan. 31, 1980 |
Report No. GGD-80-29 |
Title
Comptroller General
m Audit Of The Stationery Revolving Fund For Fiscal Year Ended June 30,1979 111433 GGD-80-29 JANUARY Jl, 1980 COMPTROLLER GENERAL WASWINGTON. OF THE UNITED STATES O.C. ZOS48 The Honorable Clerk of the Edmund L, Henshaw, Jr. Iiouse of Representatives Dear F!r . Henshaw: We have
Revolving suc;nt to GENERAL The audited the House of Fund for the fiscal year your Elay 2, 1979, reque... |
| Date Jan. 11, 1980 |
Report No. LCD-80-20 |
Title
BY THE COMPTROLLER GENERAL OF THE UNITED STATES II 9 Report To The Congress
How Military Postal Service Operations Can Be Improved
This report identifies opportunities for the Department of Defense and the U.S. Postal Service to improve the effectiveness of the A major finding Military Postal Service. involves the savings available by diverting low priority parcels bound for the United States from... |
| Date Jan. 4, 1980 |
Report No. GGD-80-31 |
Title
UNI~~DSTATESGENERALACCOUNTJNGOFF~CE
WASHINGTON. D.C. 20548 OCNERAL GOVERNMW DIVISION B-197162
5 / JANUARY 4,198O The Honorable Lawrence Connell National Credit Union Chairman, Administration Dear Mr. Connell: support union auditing needs more in the National Credit (GGD-80-31) lllllllllllllll
111202 Subject: We have completed our review of the National Credit union Administration's (NCUA) internal... |
| Date Jan. 1, 1980 |
Report No. 113268 |
Title
DECISION THE COMPTROLLER GENERAL STATES OF THE UNITED O
WASH ING TON, @. C. 20548 LX7 to to-> z
FILE. B-197236.4; {G B-197236.5 art4X
DATE: September 22, 1980 /' MATTER OF: Jerry's U-Drive, Inc.I; George Corporation -- Reconsideration PLI7o A DIGEST: 1. Prior decision is affirmed where request for reconsideration disagrees with prior decision but offers no persuasive reason as to why decision is l... |
| Date Nov. 28, 1979 |
Report No. EMD-80-29 |
Title
B-160759 November 28, 1979 The Honorable Lawton Chiles on Federal Chairman, Subcommittee Spending Practices and Open Government Committee on Governmental Affairs United States Senate Dear Mr. Chairman: Evaluation of the Department of I L nergy's Office of Inspector General (EMDT80-29)~ 7 On October 9, 1979, you requested that we review the process and procedures in the Department of Energy's Inspe... |
| Date Nov. 1, 1979 |
Report No. 111121 |
Title
t O N k I - I FOREWORD I This booklet is an auditor's introduction to computer performance evaluation, or CPE. CPE is a specialty of the computer profession that concerns itself with the efficient use of computer resources. It can be valuable to the auditor because it provides a means for controlling data processing costs through measurement and evaluation of computer resource usage. Tools or tech... |
| Date Oct. 16, 1979 |
Report No. 094328 |
Title
1 I
*r.*‘ k * ‘. - 4 1
F. Keller Mr,iRQ Fer't xoom 700@ *
/ United States General Accounting D.C. 20548
For Office Washington, Release on Delivery Expected at 1O:OO a.m.
16, 1979 October STATEMENT OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES Before SUBCOMMITTEE
ON the ENERGY, NUCLEAR PROLIFERATION,
COMMITTEE ON AND FEDERAL SERVICES OF THE GOVERNMENTAL AFFAIRS .
. UNITED STATES S... |
| Date Oct. 16, 1979 |
Report No. 110601 |
Title
United Ststaar Csnsral Accounting D.C. 20548
For Office Washington, Release on Delivery Expected at 10:Ofl a.m. October 16, 1979 STATEPIENT OF ELlMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES Before the SUBCOMMITTEE ON ENERGY, NUCLEAR PROLIFERATION,
AND FEDERAL SERVICES OF THE COMMITTEE ON GOVERNMENTALAFFAIRS UNITED STATES SENATE ON r uir@S IR S. 1878, 96th Congress .J . 8 B
I - 0 6b Mr. ... |
| Date Oct. 1, 1979 |
Report No. HRD-79-129 |
Title
B-180229
OCTOBER 1,1979 The Honorable Howard W. Cannon Chairman, Committee on Commerce, Science, and Transportation United States Senate The Honorable Wendell H. Ford Chairman, Subcommittee on Consumer Committee on Commerce, Science, and Transportation United States Senate Subject: I' ,I , ',:I " 0 in the Federal Trade lit iscal Controls Commission's Public Participation Program ~ Should Be Streng... |
| Date Sept. 24, 1979 |
Report No. 110446 |
Title
LKITET: S'iPTES GELERFL $.CCCU1Z?Ii'-G CFFICE WiSHIK"OP-, I).C. 20548 For Release on fellvery Expected at lo*30 a.n. Ionday, Septenber 24, 1979 Statement J. Cirector, U.S. Kenneth of Faslck Clvlsion Office II
110446 Internatlonal General Accounting the Before Pause Subcorlmlttee and I1atlonal Committee Concernlng&v1ew of fr. Chalrnan the Inspector of II ' on Leglslatlon Security Operations Eepartm... |
| Date Sept. 20, 1979 |
Report No. 094337 |
Title
.1 - - m - ..+ . - REMARKS O F D A N I E L C . H A R R I S , GROUP D I R E C T O R , GENERAL GOVERNMENT D I V I S I O N U N I T E D S T A T E S GENERAL ACCOUNTING O F F I C E BEFORE T H E L E H I G H VALLEY CHAPTER OF THE PLANNf THURSD ~.yid ''
f PLANNING A U D I T S OF GOVERNMENT-WIDE ACTIVITIES
GOOD EVENING F R I E N D S OF THE L E H I G H VALLEY: GI,' I T I S I N D E E D A P L E A S U R E T O A... |
| Date Aug. 24, 1979 |
Report No. 094344 |
Title
s ' -p_. 11II11111111IIIIII11I 1I lI1 l 1 l
094344 REMARKS OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED S T A T E S A T THE AMERICAN ACCOUNTING A S S O C I A T I O N CONFERENCE AUGUST 24, 1979 AUDITING A S WE ENTER THE 21ST CENTURY-WHAT NEW CHALLENGES W I L L HAVE TO BE MET tl I am pleased to be here today at this gathering of the
American Accounting Association. Yours is a truly prestigio... |
| Date July 30, 1979 |
Report No. 094346 |
Title
. . * ‘. , , , t UNITED STATES CE:JERA~ AccoU;ITI~;~ RFPfr,WASHINGTOt Hr. Robert F. gtl'ler Room 70008 STATEhrrr4 uz .-. 094346 COMPTROLLERGENERAL OF TBE UNITED STATES
bEFOR& THE SUBCOMMITTEE ON LEGISLATION AND NATIONAL SECURIIY COMnITTEE ON GOVERNME$T OPERATICNS HOUSE OF REPRESENTATIVES CONCERNING OUR REPORT ON THE PROELEHS INVOLVED WITB GRANT AUDITLiXi Hr. Chairman
and Membotr of
the the Subco... |
| Date July 30, 1979 |
Report No. 109995 |
Title
UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON, D.C. 20548 lllllllilllllllllllllllllllll
LM109995 w?q~ FOR RELEASE Grv DELIVEk I , Congress and the Executive transactions Departments and compliance control rely with on audits applicable of financial laws and regulations these loss funds are spent
from as the basic as Congress and abuse. to see that and to prevent intended of funds fraud Because ... |
| Date July 19, 1979 |
Report No. FGMSD-79-44 |
Title
B\/ THECOMPTROLLERGENERAL ‘~~~~~~~~~~~ ore Effective Audits rants And Contracts Administered By Institutions Of Higher Education
The Federal Government provided about $14.4 billion to over 2,500 colleges and universities during fiscal 1974 through 1976. The Department of Health, Education, and Welfare is responsible for auditing these funds and for providing the results to the funding agencies. ... |
| Date July 19, 1979 |
Report No. FGMSD-79-38 |
Title
. By THECOIVIPTROLLER GENERAL lllllllllllllllllllllllllllllllll
LM109913 ,A OF THEUNITEDSTATES Federal agencies’ procedures for examining the work of independent public accountants are too superficial. GAO is recommending that more effort be devoted to this work because it believes that without effective audits, the Federal Government has little ability to detect and recoup Federal funds spent f... |
| Date July 17, 1979 |
Report No. 109898 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. ill ll 1111111111
10989s FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M. TUESDAY, JULY 17, 1979 STATEMENT OF HAROLD L. STUGART, DEPUTY DIRECTOR FINANCIAL AND GENERAL MANAGEMENT STUDIES DIVISION BEFORE THE SUBCOMMITTEEON INTERGOVERNMENTAL RELATIONS AND HUMANRESOURCES HOUSE COMMITTEE 0~ GOVERNMENT OPERATIONS ON THE DEPARTMENTOF HEALTH, EDU... |
| Date June 19, 1979 |
Report No. 094355 |
Title
’ . * ,. . ‘I k United States General Accounting D.C. 20548 Office Washington, For Release on Delivery Expected at 9:30 A.M. June 19, 1979 STATEMENT OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES Before the AND NATIONAL SUBCOMMITTEE ON LEGISLATION SECURITY OF THE COMMITTEE ON GOVERNMENT OPERATIONS UNITED STATES HOUSE OF REPRESENTATIVES ON
* H.R. 24, 96th Congress llllllllllllll N
... |
| Date June 15, 1979 |
Report No. FGMSD-79-37 |
Title
Report To The Congress
>,,
Th fF,,F
, Grant Auditing: A Maze Of Inconsistency, Gaps, And Dupiication That Needs Overhauling
,)vtE'Jtt j
.t'dL ,,?iW mu'lt'c:ils' =d',i
jtiit' .!Ititt 'tg 4 i
l:J i thlhr u'sr of
.::t iIL ,I t J~:L ,
3tt!fC ~ ii : .. i-- ?s : ]
H=it-t: l :::i iC iVP a- (Atil
C 80
11(iih ih( percen [,it t f
i£ qrat funds i GA , Ft' x ' .:It!'it'it' !h.id tl()! ;
ii; = il' i; it rhii ... |
| Date June 1, 1979 |
Report No. 091614 |
Title
|
| Date May 30, 1979 |
Report No. CED-79-96 |
Title
COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED 20548 STATES b B-191654 MAY 30, 1979 The Honorable Jacob R. Javits The Honorable Daniel P. Moynihan United States Senate At your request, we reviewed the U.S. Virgin Islands Comptroller's audit of the procurement actions for three desalination plants costing $15 million to provide needed freshwater to the Islands. On May 8, 1979, the Virgin Island... |
| Date May 10, 1979 |
Report No. FGMSD-79-25 |
Title
BY THECOMPTROI I FR GENERAL Congress
OF THEUNITEDSTATES The Effectiveness Of The Defense Contract Audit Agency Can Be Improved
This report on the Defense Contract Audit Agency is the fifth in a series of reports on Department of Defense audit organizations. The magnitude of the Agency’s responsibility is reflected by the cost of Defense contracting--$96 billion in fiscal 1977. GAO reviewed the w... |
