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GAO Reports by subject "Auditing procedures"

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Date Report No. Title
Date April 1, 1996 Report No. 156923 Title

Special Publications: International Journal of Government Auditing, April 1996, Vol. 23, No. 2

-t 2 International Journal of Government Auditing April 1996 _~o~e~_ l _ . International Journal of Government Auditing ©1996InternationalJournalof GovernmenteAuditing, Inc. The InternationalJournalofGovernmentAuditing is published quarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editionson behalf of INTOSAI (International Organization of Supreme Audit Ins...
Date April 1, 1996 Report No. SP-00-9 Title

Special Publications: International Journal of Government Auditing, April 1996, Vol. 23, No. 2 (Arabic Version)

: jlpJI ‘ l& ++ a&..& Av . Luiz Viana Filho , Plat forma 05 ED , Joaquim Batista Neves , Salvador , Bahia i+ &+Yl &-2.+ ,Wl +q34;ti &.Z+ . aL$l, c &UI, &L.d ‘ a+1 : @> $&I cslj &ZL...lI iI,ti dlj, &-s 4UI Ql>YI Tkalciceva 19 , HR , 10.000 , Zagreb , Croatia : &.dl ‘ +Jpq 0~~ 1995 +A Lr-wl k+ Audit Department , 26/F Immigration Tower, 7 Glowcester Road, Wan Chal , Hong Kong ( Fax : 852-2824-...
Date Jan. 8, 1996 Report No. AIMD-96-4 Title

Financial Management: Implementation of the Cash Management Improvement Act

United States General Accounting Office GAO January 1996 Report to the Congress FINANCIAL MANAGEMENT Implementation of the Cash Management Improvement Act GAO/AIMD-96-4 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-270258 January 8, 1996 To the President of the Senate and the Speaker of the House of Representatives The Cash Mana...
Date Jan. 1, 1996 Report No. 157905 Title

JFMIP News: A Newsletter for Government Financial Managers, Fall 1996, Vol. 8, No. 3

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Date Jan. 1, 1996 Report No. 157907 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Januar 1996, Vol. 23, No. 1

l~~/ VT(SIS/AW N A Internationale Zeitschrift
Date Jan. 1, 1996 Report No. 156384 Title

Special Publications: International Journal of Government Auditing, January 1996, Vol. 23, No. 1

.. e , . International Journal of Government Auditing I January 1996 aD1 International Journal of Government Auditing @1996 International Jon ofGovermnent Auditing, Inc. ThelnternationalJournalofGovernmentAuditing is publishedquarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INTOSAI (International Organization of Supreme Audit Instituti...
Date Jan. 1, 1996 Report No. 157909 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Enero 1996, Vol. 23, No. 1

Revista Internacional de Auditoria Gubernamental Enero 1996 -6Jr3 jIZ)?0 (31 Revista Internacionali de Auditoria Gubernamental 0 1996 Revista Internacional de Auditoria Gubernamental La Revista Internacional de Auditoria Gubernamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, arabe, espafiol, frances e ingl6s es una publicaci6n oficial de INTO...
Date Dec. 14, 1995 Report No. T-AIMD-96-10 Title

Financial Management: Continued Momentum Essential to Achieve CFO Act Goals

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. Thursday, December 14, 1995 Testimony Before the Committee on Governmental Affairs United States Senate FINANCIAL MANAGEMENT Continued Momentum Essential to Achieve CFO Act Goals Statement of Charles A. Bowsher Comptroller General of the United States GAO/T-AIMD-96-10 Mr. Chairman and Members of the Committee...
Date Oct. 20, 1995 Report No. NSIAD-96-39R Title

Financial Management: UNHCR Program Audits

GAO United States General Accounting Office Washington, D.C. 20548 A National Security and International Affairs Division B-2661 37 October 20, 1995 The Honorable Jesse Helms Chairman The Honorable Claiborne Pell Ranking Minority Member Committee on Foreign Relations United States Senate The Honorable Benjamin A. Gilman Chairman The Honorable Lee H. Hamilton Ranking Minority Member Committee on In...
Date Oct. 13, 1995 Report No. GGD-96-6 Title

Tax Administration: Audit Trends and Taxes Assessed on Large Corporations

United States General Accounting Office GAO October 1995 Report to the Commissioner, Internal Revenue Service TAX ADMINISTRATION Audit Trends and Taxes Assessed on Large Corporations GAO/GGD-96-6 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260136 October 13, 1995 The Honorable Margaret Milner Richardson Commissioner of Internal Revenue Dear Ms. ...
Date Oct. 1, 1995 Report No. 157906 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Oktober 1995, Vol. 22, No. 4

~~~~* & la , war ' Z a S g a Internationale Zeitschrift fur staatliche Finanzkontrolle Oktober 1995-Jahrgang 22, Nr. 4 0 1995 International Journal of Government Auditing, Inc. Die Internationale Zeitschrif fur staatliche Finanzkontrolle wird vierteljiahrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgege...
Date Oct. 1, 1995 Report No. 155742 Title

Special Publications: International Journal of Government Auditing, October 1995, Vol. 22, No. 4

~~Ir- A=g em~~~ s GU~~~~~~~~~~~4 Mutual Experience Benefits All INTOSAI's motto, "Mutual Experience Benefits All" is one that truly describes INTOSAI's value to its members, and this is never more evidentthan at INTOSAI's triennial Congresses. TheXV Congress in Cairodemonstratedthis motto in action, with over 400 delegates participating in the discussions, work groups and committees that give INTO...
Date Oct. 1, 1995 Report No. 156548 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Octobre 1995, Vol. 22, No. 4

la~~m -~p a d a a S d S~~~~~~~ a Revue internationale de la verification des comptes publics Octobre 1995-Vol. 22, no 4 C 1995 International Journal of Government Auditing Inc. Conseil de r6daction Franz Fiedler, president de la Cour des comptes de l'Autriche L. Denis Desautels, verificateur gen6ral du Canada Ismail Ayari, premier president, Cour des comptes de la Tunisie Charles A. Bowsher, contr...
Date Sept. 20, 1995 Report No. T-NSIAD-95-227 Title

Foreign Affairs: Scope of Our Review of Palestine Liberation Organization Finances

United States General Accounting Office GAO For Release on Delivery Expectedat 1O:OO EDT a.m. Wednesday September f 995 20, Testimony Before the Committee on International Relations House of Representatives FOREIGN AFFAIRS Scopeof Our Review of PalestineLiberation Organization Finances Statementof JosephE. Kelley, Director-in-Charge, International Affairs Issues,NationaI Security and International...
Date July 31, 1995 Report No. GGD-95-126 Title

Inspectors General: Mandated Studies to Review Costly Bank and Thrift Failures

United States General Accounting Office GAO July 1995 Report to Congressional Committees INSPECTORS GENERAL Mandated Studies to Review Costly Bank and Thrift Failures GAO/GGD-95-126 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259972 July 31, 1995 The Honorable Alfonse D’Amato Chairman The Honorable Paul Sarbanes Ranking Minority Member Committ...
Date July 19, 1995 Report No. GGD-95-199R Title

Income Security: Other Income Reporting

United States General Accounting Office Washington, D.C. 20548 General Government Division B-261927 July 19, 1995 of The Honorable Commissioner Dear Mrs. Margaret Milner Richardson Internal Revenue Richardson: In December 1994, we issued a report on the Internal Revenue Service's (IRS) progress in planning the Taxpayer Compliance Measurement Program (TCMP) for tax year 1994 we emphasized the impor...
Date July 1, 1995 Report No. 156001 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1995, Vol. 22, No. 3

-~~~ E ' ~~~ a - I g a~~ - -~~~~~~0 - -~~~~~~~~~~~~~~~~~~~~~~~i Internationale Zeitschrift fur staatliche Finanzkontrolle Juli 1995-Jahrgang 22, Nr. 3 f 1995 International Journal of Government Auditing, Inc. Die Internationale Zeitschriftfur staadiche Finanzkontrolle wird vierteljahrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrol...
Date July 1, 1995 Report No. 154954 Title

Special Publications: International Journal of Government Auditing, July 1995, Vol. 22, No. 3

lo l A A g International Journal of Government Auditing @1995 International Journal ofGovernmentAuditing, Inc. TheInternationalJournal ofGovernmentAuditing is publishedquarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INThOSAI (International Organization of Supreme Audit Institutions). The Journal, which is the official organ of INTOSAI...
Date July 1, 1995 Report No. 156470 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1995, Vol. 22, No. 3

it, sum I~~ S~ Revista Internacional de Auditoria Gubernamental Julio 1995-Vol. 22, No. 3 © 1995 Reiista Internacional de Auditoria Gubenmamenral La Revista Internacional de Auditorfa Gubemamental que se publica trimestralmente (enero, abril, julio y octubre) editada en los idiomas arabe, ingl6s, frances, aleman y espafiol, es una publicaci6n oficial de INTOSAI (Organizaci6n Intemacional de Entid...
Date June 19, 1995 Report No. AIMD-95-159R Title

Government Operations: OMB Circular A-133 Exposure Draft

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-261558 June 19, 1995 Mr. Nonuood Jackson, Jr. Deputy Controller Office of Federal Financial Management Office of Management and Budget Dear Mr. Jackson: We appreciate the opportunity to comment on the March 17, 1995, Federal Register notice containing proposed revisions to Office of ...
Date June 15, 1995 Report No. AIMD-95-150R Title

Energy: H.R. 846 and H.R. 873 Helium Fund Audits

GAO United States General .Acconnting Office Washington, B.C. 20548 Accounting and Information Management Division B-261599 June 15, 1995 The Honorable Don Young Chairman The Honorable George Miller Ranking Minority Member, Committee on Resources House of Representatives The Honorable Ken Calvert Chairman The Honorable Neil Abercrombie Ranking Minority Member Subcommittee on Energy and Mineral Com...
Date April 1, 1995 Report No. 155998 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Abril 1995, Vol. 22, No. 2

S S a * S SI S a I Ag I S A SO t4I Revista Internacional de Auditoria Gubernamental ©)1995 Revista Ibrernacional de Auditoria Giebeniamental La Revista Internacional de Auditoria Gubernamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, arabe, espan-ol, frances e ingles en una publicaci6n oficial de INTOSAI (Organizaci6n Intemacional de Entidad...
Date April 1, 1995 Report No. 155380 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1995, Vol. 22, No. 2

m~~aa 3~a A- oHaai Revue internationale de la verification des comptes publics Avril 1995-Vol. 22, n° 2 C 1995 International Journal of Government Auditing Inc. La Revue internan'onale de la vfrification des comptes publics est publiee tous les trimestres (janvier, avril, juillet et octobre) pour le compte de l'INTOSAI (Organisation internationale des Institutions sup6rieures de contr6le des fina...
Date March 9, 1995 Report No. GGD-95-67 Title

Resolution Trust Corporation: Implementation of the Management Reforms in the RTC Completion Act

United States General Accounting Office GAO March 1995 Report to Congressional Committees RESOLUTION TRUST CORPORATION Implementation of the Management Reforms in the RTC Completion Act GAO/GGD-95-67 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-257544 March 9, 1995 The Honorable Alfonse M. D’Amato Chairman The Honorable Paul S. Sarbanes Ranking...
Date Feb. 6, 1995 Report No. AIMD-95-71R Title

Financial Management: Employees' Travel Claims

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-259229 February 6, 1995 Mr. Larry Eisenhart Deputy Chief Financial Officer Department of State Dear Mr. Eisenhart: This letter responds to your September 8, 1994, request that we provide you an interpretation of the requirements in Title 2, “Accounting,” and Title 7, “Fiscal Pr...
Date Jan. 1, 1995 Report No. 155527 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Enero 1995, Vol. 22, No. 1

a a m=~~ Ag. Revista Internacional de Auditoria Gubernamental ENERO 95-Vol.22, No. 1 ©)1995 Reiista Internsacional de Auditorfa Gubernwnental La Revista Internacional de Auditoria Gubernamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, arabe, espanol, frances e ingles en una publicaci6n oficial de INTOSAI (Organizaci6n Internacional de Entida...
Date Dec. 29, 1994 Report No. RCED-95-56 Title

Mineral Resources: BLM Needs to Improve Controls Over Oil and Gas Lease Acreage Limitation

United States General Accounting Office GAO December 1994 Report to the Chairman, Subcommittee on Energy and Mineral Resources, Committee on Natural Resources, House of Representatives MINERAL Rl%3oUiKXS BLM Needs to Improve Controls Over Oil and * Gas Lease Acreage ,‘.,Limit&ion .: GAOIRCED-95-56 GAO -United States General Accounting 0fTIce Washington, D.C. 20548 Resources, Community, Economic ...
Date Oct. 1, 1994 Report No. 155376 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Oktober 1994, Vol. 21, No. 4

A * *- A _m_~~~~ 2;e~~~~~~~~~~~' Internationale Zeitschrift fur staatliche Finanzkontrolle Oktober 1994-Jahrgang 21, Nr. 4 © 1994 International Journal of Government Auditing, Inc. Die Internationale Zeitschriftfir staatliche Finanzkontrolle wird vierteljahrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbehorden (INTOSAI) heraus...
Date Oct. 1, 1994 Report No. 155381 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Octubre 1994, Vol. 21, No. 4

aA aS_ A g S~~~~~~~~~~~~~~~~~' Revista Internacional de Auditoria Gubernamental OCTUBRE 1994-Vol. 21, No. 4 La Revista Internacional de Auditoria Gubernamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, arabe, espanol, frances e ingles es una publicaci6n oficial de INTOSAI (Organizaci6n Internacional de Entidades Fiscalizadoras Superiores). La ...
Date Sept. 30, 1994 Report No. NSIAD-94-229 Title

NASA Contract Management: Improving the Use of DCAA's Auditing Services

United States General Accounting Office GAO September 1994 ’ Report to the Chairman, Committee’on Government Operations, House of Representatives ’ Improving the Use of DCAATs Auditing’ . Services GAWNSIAD-94-229 GAO United States General Accounting Office Washington, D.C. 20648 National Security and International Affairs Division B-257877 September 30,1994 The Honorable John Conyers, Jr. ...
Date Sept. 30, 1994 Report No. GGD-94-217R Title

Tax Policy and Administration: IRS Use of Customs Data

GAO United States General Accounting Office w8l?hhgmn, D.C. 20648 Generai Government Mvision B-258670 September 30, 1994 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: Trade data have been provided by the U.S. Customs Service (Customs) to the Internal Revenue Service (IRS) under a working arrangement signed in 1...
Date Aug. 29, 1994 Report No. AIMD-94-163 Title

Financial Audit: Review of the Audit of SEMATECH's Financial Statements for 1993

United States General Accounting 3 Office GAO A-t 1994 Report tp Congressional Committees i?INANCIAL AUDIT Review of the Audit of SENEYTECH’ Fhancid s Statements for 1993 GAO/AIMD-94-163 GAO - United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-236668 August 29,1994 The Honorable Sam Nunn Chairman, Committee on Armed Services United Sta...
Date Aug. 3, 1994 Report No. NSIAD-94-205 Title

Contractor Overhead Costs: Money Saving Reviews Are Not Being Done As Directed

United States General Accounting Offlce Report to the Secretary of Defense August 1994 CONTRACTOR OVERHEAD COSTS Money Saving Reviews Are Not Being Done as Directed GAOBMAD-94-205 I I( I (I Notice: This is a reprint of a GAO report. United States General Accounting Office Washington, D-C. 20648 National Security and International Affairs Division B-257582 August 3, 1994 The Honorable WiIliam J. Pe...
Date July 11, 1994 Report No. AIMD-94-139 Title

Government Operations: Breakdown of District Revenue

I GAO United States General Accounting Washington, Office D.C. 20548 Accounting and Information Management Division B-247637 July 11, 1994 The Honorable Fortney Ii. (Pete) Stark Chairman, Committee on the District of Columbia House of Representatives The Honorable Jim Sasser Chairman, Subcommittee on General Federalism and the Services, District of Columbia Committee on Governmental Affairs United...
Date July 8, 1994 Report No. GGD-94-147 Title

Resolution Trust Corporation: Better Analyses Needed Before Terminating Asset Management Contracts

United States General Accounting Office Report to the Deputy and Acting Chief Executive Officer, Resolution Trust Corporation July 1994 RESOLUTION TRUST CORPORATION Better Analyses Needed Before Terminating Asset Management Contracts GAOIGGD-94-147 United States General Accounting Office Washington, D.C. 20548 General Government Division B-25642 1 July 8,1994 Mr. John E. Ryan Deputy and Acting Chi...
Date July 1, 1994 Report No. 155377 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1994, Vol. 21, No. 3

Hnternationale Zeit§Chrift fiis stiatliche Finanzkontrolle Juli 1994Jahrgang 21, Nr. 3 0 1994 International Journal of Government Auditing, Inc. Die Intemadode Zeitschriftfir staatliche Finanzkmtrolle wird I vierteljtihrlich (ii Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbehor. den (INTOSAI) herausgegeben und erscheint in Arabisch, ...
Date July 1, 1994 Report No. 159678 Title

Special Publications: International Journal of Government Auditing, July 1994, Vol. 21, No. 3 (Arabic Version)

. ( U.S. GENERAL ACCOUNTING OFFICE, ROOM . 7806,441 GSTREET,N.W. :202 - 512- 4707. FACSIMILE:. . 202~-512-?.4021) P.O.BOX 50009, WASHINGTON, D.C. 20004, U.S.A: UNIVERSITY ANN.ARBOR MICROFLIM INTERNATIONAL, ,MICHIGAN U.S.A. .(&AYl ‘i&d1 &kYdl) UPAGE 020 CIPAGE Cl30 OPAGE q 40 _.-. ::i :.. :.i : q lPAGECl6tl OPAGE 070 THE AUDIT ADMINISTRATION BEILUYUAN, ZHANLAN ROAD, OF THE PEOPLE’S X ICHEN DIST...
Date July 1, 1994 Report No. 153753 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1994, Vol. 21, No. 3

JULIO 1994-Vol. 21, No. 3 La Rev&a Intemacional de Auditoria Gubemamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en alem&, brabe, espafiol, franc& e ingl& en una publicaci6n oficial de INTOSAI (Organizaci6n International de Entidades Fiscalizadoras Superiores). La. Revista, que es el drgano oficial de INTOSAI, estd dedicada al avance de 10sprocedimie...
Date June 27, 1994 Report No. AIMD-94-151R Title

Financial Management: Territorial Audits

GAO UnitedStates General Accounting Office Washington, DE. 20548 Accounting and Information Management Division B-257703 June 27, I994 The Honorable Robert C. Byrd Chairman The Honorable Mark 0. Hatfield Ranking Minority Member Committee on Appropriations United States Senate The Honorable Sidney Yates Chairman The Honorable Ralph Regula Ranking Minority Member Subcommittee on Interior and Related...
Date June 21, 1994 Report No. AIMD-94-133 Title

Single Audit: Refinements Can Improve Usefulness

United States General Accounting Office ltwll~ j GAO June 1994 Report to the Chairrnan, Committee on Governmental Affairs, U.S. Senate SINGLE AUDIT Refinements Can Improve Usefulness GAO/AIMD-94-133 1 Notice: This is a reprint of a GAO report. Comptroller General of the United States B-257377 June 21,1994 The Honorable John Glenn Chairman, Committee on Governmental Affairs United States Senate Dea...
Date June 7, 1994 Report No. AIMD-94-129R Title

Financial Management: Air Force FY 1992 Financial Audits

GAO United States General Accounting Office Washington, D.C. 20548 Accounting Information and Management Division B-257423 June 7, 1994 Mr. Derek J. Vander Schaaf Deputy Inspector General Department of Defense 400 Army Navy Drive VA 22202-2884 Arlington, Dear Mr. Vander Schaaf: This letter documents the primary points discussed in out on our review of to your staff April 7, 1994, briefing certain ...
Date June 7, 1994 Report No. AIMD-94-125R Title

Financial Management: Air Force FY 1992 Financial Audits

-- GAO United States General Accounting Office Washington, D.C. 20548 /s-;/b/t/ Accounting and Information Management Division B-257423 June 7, 1994 Mr. Jackie R. Crawford Auditor General of the Air Dear Mr. Crawford: This letter documents the primary points discussed in our March 30, 1994, briefing to you on our review of certain Specifically, audit work conducted by your organization. year 1992 ...
Date June 1, 1994 Report No. OCG-94-4 Title

Government Auditing Standards: 1994 Revision

United States General Accounting Office GAO By the Comptroller General of the United States June 1994 Government Standards 1994 Revision Auditing This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissi...
Date May 25, 1994 Report No. AIMD-94-88 Title

Cost Accounting Standards Board: Little Progress Made In Resolving Important Issues

Little Progress Made in Resolving Important Issues c United States General Accounting Office Washington, D.C. 20648 Accounting and Information Management Division B-255794 May 25,1994 The Honorable John Conyers, Jr. Chairman The Honorable William F. Clinger, Jr. Ranking Minority Member Committee on Government Operations House of Representatives This report responds to your joint request and that o...
Date May 24, 1994 Report No. GGD-94-144 Title

Bank and Thrift Regulation: Better Guidance Is Needed for Real Estate Evaluations

IJnited Staterrr General Accounting Office GAO May 1994 Report to Congressional Committees BANK AND THRIFT REGULATION Better Guidance Is Needed for Real Estate Evaluations GAO/GGD-94-144 ‘ _ ,’ ” .‘ ;. . ; I. I ‘ .,
Date April 11, 1994 Report No. NSIAD-94-144BR Title

Contract Pricing: Reasons for the Decline in Reported Defective Pricing

United States General Accounting Office GAO April Briefing Report to the Chairman, Committee on Governmental Affairs, U.S. Senate 1994 CONTRACT PRICING Reasons for the Decline in Reported Defective Pricing GAO/NST.AD-94-144BR : .“_. 1’ ” E GAO B-248401 April 11, United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division 1994 Affairs Jo...
Date April 1, 1994 Report No. 154643 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, April 1994, Vol. 21, No. 2

L.~q a3 a __~~~~~~~~~~~~q Internationale Zeitschrift fur staatliche Finanzkontrolle April 1994-Jahrgang 21, Nr. 2 © 1994 International Journal of Government Auditing, Inc. Die Internationale Zeitschriftfilr sraatliche Finanzkontrolle wird vierteljalirlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgegeben...
Date April 1, 1994 Report No. 153063 Title

Special Publications: International Journal of Government Auditing, April 1994, Vol. 21, No. 2

Iillill I!111 II!!I1 Iill IjIIIllI II! 153063 April 199”Vol. 01994 Intemutional Journd of Government Auditing, Inc. TheInternationalJourndofGovernmentAuditing ispublishedquarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INTOSAI (International Organization of Supreme Audit Institutions). The Journal, which is the official organ of INTO...
Date April 1, 1994 Report No. 153136 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Abril 1994, Vol. 21, No. 2

‘. 1 : ,‘, . _. Y. Revista Pnternacional de Auditoria Gubernamental Abril 1994 - Vol. 21, No. 2 La Revista International de Auditoria Gubemamental que se publica Irimestralmente (enero, abril, julio y octubre) en ediciones separadas en alem&n, grabe, espaiiol, franc& e in&l& es una publicaci6n oficial de INTOSAI (Organizaci6n International de Entidades Fiscalizadoras Superiores). La Revista, q...
Date April 1, 1994 Report No. 153754 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1994, Vol. 21, No. 2

Revue internationale e Ia v6rificati~n des esmptes publics Avril199AVol. 21, no 2 0 1994 International Journal of Government Auditing Inc. Conseii de r&action Franz Fiedler, p&dent de la Cour des comptes de 1’ Autriche L. Denis Desautels,v&ificateur g&&al du Canada Dali Jazi, premier pr&%ient, Cour des camp@ de la Tunisie CharlesA. Bowsher, conm3leurg&ml des Etats-Unis JoseRamon Medina, contrhl...