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Financial Audit: Overseas Private Investment Corporation's 1985 and 1984 Financial Statements

AFMD-86-28 Published: Jan 10, 1986. Publicly Released: Jan 10, 1986.
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Highlights

GAO examined the balance sheets of the Overseas Private Investment Corporation (OPIC) as of September 30, 1985 and 1984, and the related statements of income, changes in capital, reserves and retained earnings, and changes in financial position for the years then ended.

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Accounting proceduresAuditing standardsCorporate auditsFinancial analysisFinancial institutionsFinancial recordsFinancial statement auditsInvestments abroadFinancial statementsAccounting controls