Review of the Pension Benefit Guaranty Corporation's Progress Towards Improving Accounting and Internal Control Weaknesses
AFMD-84-2
Published: Nov 22, 1983. Publicly Released: Nov 22, 1983.
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Highlights
GAO is required to audit the financial statements of the Pension Benefit Guaranty Corporation (PBGC) at least once every 3 years. GAO reduced the scope of the 1983 audit and evaluated only the status of the PBGC improvement programs to correct previous accounting and internal control problems.
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Accounting proceduresCorporate auditsFinancial recordsInternal controlsFinancial statementsFinancial reportingElectronic data processingComputersAudit reportsComputer systems