This article, which appeared in the GAO Review, Vol. 21, Issue 1, Winter 1986, discusses how the GAO organizational structure and the roles of its principal officers have changed during the past 20 years, specifically: (1) the major reorganization in 1972; (2) the establishment of three new Assistant Comptroller General positions; (3) the nomination of Charles A. Bowsher as the Comptroller General; and (4) the development of various divisions to plan and execute all work related to defense and international affairs, policy and information management issues, and financial auditing and budgetary disciplines.