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Special Publications: Financial Audit Manual, Volume 1

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Report Type Reports and Testimonies
Report Date June 1, 1992
Report No. AFMD-12.19.5A
Subject
Summary:

GAO published a manual containing detailed guidance for meeting relevant requirements within a comprehensive framework, focusing on the four phases of an audit: (1) planning; (2) internal control evaluation; (3) testing of accounts, controls, and compliance; and (4) reporting.

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