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Summary: This article appeared in the GAO Review, Vol. 11, Issue 2, Spring 1976. The Comptroller General discussed the history of auditing in the Federal Government. Audits aimed at improving economy and efficiency of operations have become commonplace and are performed extensively at all levels of government. Auditing has become more difficult because the computer has become a common accounting tool and, because of its complexity, auditors have had to acquire considerable specialized knowledge. The most dramatic change in Government auditing has been the emergence of the program results audit. With this development, the auditor must become concerned with whether Government programs are accomplishing their goals effectively and whether there are better alternatives. More and better intergovernmental audit cooperation is needed. If Government auditors are to respond to the increased auditing demands, they must improve their capabilities and use their resources wisely. This requires training and cooperation. Much also remains to be done to standardize Federal audit requirements and to give State and local governments the resources to perform audits that will consider these requirements. Intergovernmental audit forms are uniquely qualified to see that the necessary steps are taken.
