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Reapproval of the Immigration and Naturalization Service Accounting System Design

AFMD-82-125 Published: Oct 04, 1982. Publicly Released: Oct 04, 1982.
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Highlights

In response to an agency request, GAO reviewed the Immigration and Naturalization Service's accounting system design, which had undergone significant changes. GAO looked at the automatic data processing aspects to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.

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Accounting proceduresAccounting systemsElectronic data processingFederal agency accounting systemsFinancial recordsSystems designImmigrationNaturalizationData processingInternal controls