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Justice and Law Enforcement: Assessing Compliance With Applicable Laws and Regulations

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Report Type Reports and Testimonies
Report Date Dec. 1, 1989
Report No. OP-4.1.2
Subject
Summary:

GAO presented a guide to assist GAO auditors in evaluating compliance with laws and regulations and detecting major noncompliance and abuse. The guide focuses on: (1) when to perform testing for compliance with laws and regulations; (2) how to identify the relevant laws and regulations; (3) how to evaluate the likelihood that noncompliance could occur and that internal controls could not detect or prevent it; and (4) how to deal with and report suspected or actual noncompliance.

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