| Date |
Report No. |
Title |
| Date Dec. 8, 2011 |
Report No. GAO-12-88 |
Title
GAO
December 2011 United States Government Accountability Office Report to the Committee on Armed Services, U.S. Senate DEFENSE CONTRACT AUDITS Actions Needed to Improve DCAA's Access to and Use of Defense Company Internal Audit Reports GAO-12-88 December 2011 DEFENSE CONTRACT AUDITS
Actions Needed to Improve DCAA’s Access to and Use of Defense Company Internal Audit Reports
Highlights of GAO-12... |
| Date Aug. 1, 2010 |
Report No. GAO-10-853G |
Title
United States Government Accountability Office GAO By the Comptroller General of the United States August 2010 Government Auditing Standards
2010 Exposure Draft GAO-10-853G United States Government Accountability Office Washington, DC 20548 August 2010 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Governm... |
| Date Nov. 19, 2009 |
Report No. GAO-10-168 |
Title
United States Government Accountability Office GAO
November 2009 Report to the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate UN OFFICE FOR PROJECT SERVICES Management Reforms Proceeding but Effectiveness Not Assessed, and USAID’s Oversight of Grants Has Weaknesses GAO-10-168 November 2009 UN OFFICE FOR PROJECT SERVICES Highlights
H... |
| Date Dec. 18, 2008 |
Report No. GAO-09-88 |
Title
United States Government Accountability Office GAO
December 2008 Report to Congressional Requesters INSPECTORS GENERAL Actions Needed to Improve Audit Coverage of NASA GAO-09-88 December 2008 INSPECTORS GENERAL Highlights
Highlights of GAO-09-88, a report to congressional requesters Accountability Integrity Reliability Actions Needed to Improve Audit Coverage of NASA Why GAO Did This Study
GAO was... |
| Date Sept. 10, 2008 |
Report No. GAO-08-993T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, September 10, 2008 Testimony Before the Committee on Homeland Security and Governmental Affairs, U.S. Senate DCAA AUDITS Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated
Statement of Gregory D. Kutz, Managing Director Forensic Aud... |
| Date July 25, 2008 |
Report No. GAO-08-585G |
Title
H H H H H H H H H Financial Audit Manual
VOLUME 1
July 2008 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-08-585G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN
G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E July 2008 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHERS INTERES... |
| Date July 25, 2008 |
Report No. GAO-08-586G |
Title
H H H H H H H H H Financial Audit Manual
VOLUME 2
July 2008 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-08-586G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN
G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E July 2008 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHERS INTERES... |
| Date July 22, 2008 |
Report No. GAO-08-857 |
Title
United States Government Accountability Office GAO
July 2008 Report to Congressional Addressees DCAA AUDITS Allegations That Certain Audits at Three Locations Did Not Meet Professional Standards Were Substantiated GAO-08-857 July 2008 DCAA AUDITS Highlights
Highlights of GAO-08-857, a report to congressional addressees Accountability Integrity Reliability Allegations That Certain Audits at Three L... |
| Date March 31, 2008 |
Report No. GAO-08-541 |
Title
United States Government Accountability Office GAO
March 2008 Report to Congressional Committees FINANCIAL AUDIT Special Counsel Expenditures for the Six Months Ended September 30, 2007 GAO-08-541 a Contents Letter Auditor’s Report
Background Opinion on Statement of Expenditures Opinion on Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Agency Comments 1 ... |
| Date Dec. 31, 2007 |
Report No. GAO-08-210G |
Title
United States Government Accountability Office By the Comptroller General of the United States GAO
December 2007 Government Auditing Standards: Implementation Tool
Professional Requirements Tool for Use in Implementing Requirements Identified by “Must” and “Should” in the July 2007 Revision of Government Auditing Standards GAO-08-210G United States Government Accountability Office Washingt... |
| Date Aug. 28, 2007 |
Report No. GAO-07-1173G |
Title
H H H H H H H H H Financial Audit Manual
Volume 3
August 2007 O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-07-1173G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN
G OV E RN M E TE NI DS TATES of AM ER PCIE A IC President’s Council on Integrity & Efficiency 'S PRESIDENT IT Y CO N E August 28, 2007 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHER... |
| Date July 2, 2007 |
Report No. GAO-07-731G |
Title
United States Government Accountability Office GAO
July 2007 By the Comptroller General of the United States Government Auditing Standards
July 2007 Revision GAO-07-731G a United States Government Accountability Office GAO
July 2007 By the Comptroller General of the United States Government Auditing Standards
July 2007 Revision The July 2007 revision of Government Auditing Standards supersedes the... |
| Date June 29, 2007 |
Report No. GAO-07-313G |
Title
H H H H H H H H H Financial Audit Manual
Volume THREE
Exposure Draft - June 2007 On July 6, 2007, this document was revised to correct the reference link to the Exposure Draft questionnaire shown on page 3. O F F IC E T AC BI C OU N TA L UN CI L on INTEGRI TY & Source: GAO GAO-07-313G FF IC IEN CY United States Government Accountability Office U D STAT ITE ES UN
G OV E RN M E TE NI DS TATES of AM ... |
| Date Jan. 31, 2007 |
Report No. GAO-07-162G |
Title
United States Government Accountability Office GAO
January 2007 By the Comptroller General of the United States Government Auditing Standards
January 2007 Revision This version of Government Auditing Standards contains the final 2007 revisions to the standards except for the quality control and peer review sections in chapter 3. Paragraphs 3.50 through 3.57 contain the quality control and peer rev... |
| Date June 1, 2006 |
Report No. GAO-06-729G |
Title
United States Government Accountability Office GAO By the Comptroller General of the United States June 2006 Government Auditing Standards
2006 Revision Exposure Draft GAO-06-729G United States Government Accountability Office Washington, DC 20548 June 2006 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Go... |
| Date July 30, 2004 |
Report No. GAO-04-942G |
Title
July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. It is a key tool for enhancing accountability over taxpayer-provided resources. GAO and PCIE are committed to keeping th... |
| Date July 30, 2004 |
Report No. GAO-04-1015G |
Title
July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to k... |
| Date April 30, 2004 |
Report No. GAO-04-624R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 April 30, 2004 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Sta... |
| Date April 1, 2004 |
Report No. GAO-04-667G |
Title
April 2004 Dear Colleague: The U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping... |
| Date June 1, 2003 |
Report No. GAO-03-673G |
Title
d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO
June 2003 By the Comptroller General of the United States Government Auditing Standards
2003 Revision GAO-03-673G d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO
June 2003 By the Comptroller General of the United States Government Auditing Standards
2003... |
| Date Jan. 1, 2002 |
Report No. GAO-02-340G |
Title
United States General Accounting Office GAO
January 2002 By the Comptroller General of the United States Government Auditing Standards
2002 Revision Exposure Draft GAO-02-340G a United States General Accounting Office Washington, DC 20548 January 2002 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Governme... |
| Date May 4, 2001 |
Report No. GAGAS-ED-4 |
Title
United States General Accounting Office GAO
May2001 Exposure Draft Government ‘Auditing Standards Independence GAOIGAGAS-ED-4 A 0.0 9~s 1. a ,’ , GAO’,,,, _ _ ..-. _ ...” .._... ,,,,,.,...._.._....,,,.,.,,.,~~.....~.,,....,.,,,..,,, “__ !,’ United States General Accounting Washington, I N-J 20648 Office May 4,200l TO AUDI? OFtiCIALS G6VERNMkh?AUDITING !&D OT&RS INTERESTEO STANDARDS IN ... |
| Date June 1, 1994 |
Report No. OCG-94-4 |
Title
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 April 14, 1994 |
Report No. AIMD-94-103R |
Title
GAO United States General Accounting Office Washington, D.C. 20648 Accounting and Information
Management Division B-257013 April 14, 1994 The Honorable William L. Clay Chairman, Committee on Post Office Civil Service House of Representatives Dear Mr. Chairman: and This letter responds to your request that we compare certain operations of the Chief Postal Inspector, who is also the Inspector Genera... |
| Date Nov. 30, 1993 |
Report No. AIMD-94-39 |
Title
United States General Accounting Office GAO
November 1993 Report to tk1e Committee on Government Operations, House of Representatives INSPECTORS GENERAL Action Needed to Strengthen OIGs at Designated Federal Entities . GAWAIMD-94-39 1 Notice: This is a reprint of a GAO report. GAO United States GeneraI Accounting Office Washington, D.C. 20548 Accounting Management and Information Division B-244053... |
| Date Sept. 30, 1993 |
Report No. AIMD-93-66R |
Title
k \sooq United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division - * GAO B-254934
September 30, 1993 Vice Admiral David M . Bennett Naval Inspector General Departm ent of the Navy Dear Admiral Bennett: 150017 At the request of the Chairm an, Subcom m ittee on Readiness,House Com m ittee on Armed Services, we are reviewing the effectiveness of th... |
| Date Oct. 11, 1991 |
Report No. RCED-92-41 |
Title
G n
ib . CD GAO United Statee General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-246871 October 11,199l The Honorable John D. Dingell Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: In January 1990 GAO began implementing a special audit effort to help ensure t... |
| Date June 14, 1990 |
Report No. AFMD-90-70 |
Title
-.^.“l “-.-~..- ” “-...I..-..-...---_---I_. ._ ..-.--- .. . ---.I[ IIII(’ I!~!~0 INSPECTORS GENERAL Treasury’s Office of Inspector General Properly Established 141778 --- GAO United States General Accounting Of’flce Washington, D.C. 20648 Accounting and Financial Management Division B-238246 June 14,199O The Honorable Robert C. Byrd Chairman, Committee on Appropriations United States... |
| Date Feb. 20, 1990 |
Report No. AFMD-90-16 |
Title
. United GAO - States General Accounting Offke * -. Report to -th&hairman, Subcommittee on Readiness, Committee on Armed Services, House of Representatives ._ L AGENCY
Opportunities to Improve Internal Auditing
r GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-236992 February 20,199O The Honorable Earl Hutto Chairman, Subcommittee o... |
| Date March 17, 1989 |
Report No. AFMD-89-46 |
Title
GAO
._..__..” Mitrc~h I!)H!)
..-._ 1”” “,_“_“.. “___ -__.” _____I__.I_. -__- __-_-. - .__.-.. ^ _... _I. _-..-I_-- . _--.--I INSPECTORS GENERAL Allegations About1the Independence of the Former VA Inspector General i ___-___ __ _ ___-l--_---._l-._(_._ ..-. --_---- GAO United States General Accounting Office Wwhingbn, D.C. 20548 Accounting and Finaucial Management Division B-233770 M... |
| Date Dec. 16, 1988 |
Report No. AFMD-89-8 |
Title
United States General Accounting Office : . ‘GAO
i December I 1988 Report to the Chairman, Subcommittee on Readiness, Committee on Armed Services, . House of Representatives AUDIT RESOLUTION DOD’s Policy Can Be Strengthened GAO,‘AFMD-89-8 -. ,,.. .’ )A..“_ GAO United States General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-226903 December 16,... |
| Date July 1, 1988 |
Report No. 136670 |
Title
United States General Accounting Office By the Comptroller General of the United States 1988 Revision Government Auditing Standards United States General Accounting Office By the Comptroller General of the United States 1988 Revision Government Auditing Standards
Standards for Audit of Governmental Organizations, Programs, Activities, and Functions Foreword The past three decades have seen a subst... |
| Date May 17, 1988 |
Report No. T-AFMD-88-11 |
Title
United States General Accounting Office /3, Testimony For Release on Delivery Expected at 1O:OO a.m. EDT Tuesday May 17, 1988 Inspector General Act Amendments of 1988 Statement of Milton J. Socolar Special Assistant to the Comptroller General Before the Subcommittee on Legislation and National Security of the House Committee on Government Operations I ~lllllllllllllll
135810 GAO/T-AFMD-88-11
I GAO... |
| Date July 31, 1987 |
Report No. AFMD-87-37BR |
Title
Briefing Report to the Chairman, Subcommittee on Readiness, House Committee on Armed Services July 1987 AUDIT RESOLUTION Responsiveness of DefenseManagement to Internal Audit Recommendations GAO United States General Accounting Office Washington, D.C. 20518 Accounting and Financial Management Division B-226903 July 31, 1987 The Honorable Dan Daniel Subcommittee on Readiness Chairman, Committee on ... |
| Date May 12, 1987 |
Report No. T-AFMD-87-14 |
Title
United Sates GenOrulAmo~dng Omce Testimony For Release on Delivery Expected at 2:30 p.m. EDT Tuesday May 12, 1987 The Inspector General Act Amendments of 1987 Statement of John J. Adair, Associate Accounting and Financial Division Before the Committee on Governmental United States Senate Director Management Affairs /
; GAO/T-AFMD-87-14 0’ 3bc13L Mr. Chairman and Members of the Committee:
we appr... |
| Date Feb. 19, 1987 |
Report No. T-AFMD-87-2 |
Title
United States General Accounting Office GAO Testimony For Release on Delivery Expected at lo:00 a.m. EST Thursday ps$5uary 19, Need for Statutory General at Certain Agencies Inspectors Federal Statement of John J. Adair, Associate Accounting and Financial 'Before the Committee on Governmental United States Senate Director Management Division Affairs cJ3grd3
GAO/T-AFMD-87-2 -/323Q~ s. .-1 ’ Mr. C... |
| Date Aug. 21, 1986 |
Report No. AFMD-86-3 |
Title
United States Senate An Assessment of the
Need for a Smtory hpector GeneraIl , . REmm~o~t~rlg offiG NOttObereleasedOU~fbcr~ except on the baa oi epecdzio approva;3 by the OffiG Of ~I@?8WiOna3 %&&iGIU. RELEASED I GAO/ASilHMM
-” -. -w- _-- - \ .* . J United States General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-203900 August 21,1986 The Honorable Wil... |
| Date June 3, 1986 |
Report No. AFMD-86-11 |
Title
United States : L
General Accounting Office .i,+q L “7r
_t ’ GAO
June 1986 Report to the Chairman, Legislation and Kational Security Subcommittee, Committee on Government Operations House of Representatives : INTERNAL AUDIT Nonstatutory Audit and Investigative Groups Need To Be . Strengthened mLTRICTElD ---Not to be released outside the GeneraS Accounting Office except on the basis of specific... |
| Date July 9, 1981 |
Report No. EMD-81-72 |
Title
11’ 8, ii??THECOMPTROLLERGENERAL Report ToThe Congress
OF THEUNITEDSTATES
Improvements Needed In The Nuclear R.egulatory Commission’s Office Of Inspector And Auditor
To help the Nuclear Regulatory Commission (NRC) carry out its responsibilities, a special office of inspector and Auditor was created in April 1975 to independently review and appraise all NRC operations. This office, in essence, ... |
| Date April 14, 1981 |
Report No. 114980 |
Title
[GAUD AND =USE I N FEDERAL F R O G R U G : THE A U D I T O R ‘ S ROLE PRESENTED BY
J O H N D . HELLER A S S I S T A N T COMPTROLLER GENERAL O F THE UNITED STATES BEFORE THE N A T I O N A L A S S O C I A T I O N O F ACCOUNTANTS WILKES BARRE, PENNSYLVANIA
A P R I L 14, 1981 i S p e a k i n g a f t e r d i n n e r r e m i n d s m e of a n a n c i e n t Roman h i s t o r y l e s s o n I l e a r n e ... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-92 |
Title
, lIl\IllIIllIII11111lllllll
114001 Slimerely >-;ours, CC: bc : M r . Scantlebury (F'GYED) M r . Campbell (FGMSD)
I .-\ M r . Reifsnyder (FGMSD) b~r. S b o n e t t e (FGMSD)
,r
7- (93580) ( v i b p n n \ |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-95 |
Title
r i
I I
i ,./' ! The Honorable Patricia Roberts Harris The Secretary of Health and Human Services
Dear Mrs. Harris: Subject: fipproval of the Social Security Administration Administrative Accounting Syste (FGPISD-80-95) 3 i It is my pleasure t o approve the design of the Social Security Administration's Administrative Accounting System as you requested on September 25, 1980. The design is adequate... |
| 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 16, 1980 |
Report No. GGD-80-90 |
Title
,’ UNJTED STAT= GENERAL ACCOUNTINGOFFICE
WASHINGTON, D.C. 20548 B-197162 JULY 16, 1980 The Honorable Jay Janis Chairman, Federal Home Loan Bank Board Dear Mr. Janis: Subject: [Opportunities to Further Improve Internal Auditing in the Federal Home Loan Bank 112781 of the Federal Home We assessed the Loan Bank Board's internal audit function. activities of the Internal Review Office, which is resp... |
| Date May 27, 1980 |
Report No. FGMSD-80-39 |
Title
BY THECOMPTROLLER“GEhlERAL ,* Report ToThe Congress
OF THEUNITEDSTATES GAO Findings On Federal Internal Audit-A Summary
Although Federal internal audit organizations save the Government billions of dollars each year, recent GAO reviews of such organizations disclosed some problems, including insufficient --financial auditing, --computer auditing, --grant and contract auditing, and --quality test... |
| Date Aug. 21, 1979 |
Report No. ID-79-49 |
Title
*, --I cr 1 . .‘_
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548
LM110157 lllllsllllllllllllllllllllllll
AUGUST 21, 1979 B-135075 Mr. William M. Dyal, Jr. President Inter-American Foundation Dear Mr. Dyal: pl,cookP : During our recently completed audit of the Inter-American Foundation's fiscal year 1978 and 1977 financial statements, we found several ways the Foundation could imp... |
| Date June 19, 1979 |
Report No. 109678 |
Title
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 7
109678 Mr. Chairman and Members of to appear the Subcommittee: you today Office Act to testify of 19... |
| Date April 25, 1979 |
Report No. HRD-79-70 |
Title
BY THE COMPTROLLER GENERAL ‘. ? Report To The Congress
OF THE UNITEDSTATES Examination Of Financial Statements Of The Veterans Canteen Service For Fiscal Year 1978
the Veterans’ Canteen In GAO’s opinion, Service financiat statements for fiscal year 1978 present fairly the financial position of the Canteen Service at September 30,1978, and the results of its operations and the changes in fina... |
| Date Feb. 15, 1979 |
Report No. 094394 |
Title
?HE.!FOL,E OF THE GFWZW3ACCOUNT~GOFFICE IN THE DEVELOPMENT OF I p E m AUDITING IN GW O7 - -- - Presented by Lloyd G Smith, Director, . Office of Internal Review U S. Generzl Accounting Office . Before the 7th Annual Educational Conference o the IDS Angeles Chapter, f 6 I Association of Government Accountants ary 15 and 16, 197 . 13qg
094394 111lIIl l l l l l l lllllll~~ lI111 lI lI I want.to thank... |
| Date Jan. 30, 1979 |
Report No. GGD-78-91 |
Title
RELEASED ’ Comptroller General
TES OF THE UNITED STA IRS Inspection Service Functions: Management Can Further Enhance Their Usefulness
The Internal Revenue Service management can make more effective use of its internal audit and internal security functions. Top management’s needs could be served better if internal audit --were not required to continuously review and report to IRS field offices... |
