Inspectors General:

Compliance With Professional Standards by the GSA Inspector General

AFMD-87-22: Published: Jul 20, 1987. Publicly Released: Jul 20, 1987.

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GAO reviewed the General Services Administration's (GSA) Office of Inspector General's (OIG) compliance with professional audit standards in conducting audits and investigations.

GAO found that: (1) OIG satisfactorily complied with 20 of the 23 audit and investigation standards; (2) of the remaining three standards, OIG complied with some aspects of the audit standards on supervision and evidence and the investigation standard on planning; (3) there were factual inconsistencies between reports and supporting work papers, indicating that the supervisory reviews were inadequate; and (4) although OIG appeared to have adequate quality control policies and procedures for ensuring adherence to all of the standards, improvements were needed to bring all OIG staff into compliance.

Recommendations for Executive Action

  1. Status: Closed - Implemented

    Comments: Every agent's training profile is reviewed by a senior manager to ensure that proper training is scheduled and received. In addition, OIG is assisting in the development of a specialized white-collar crime follow-up course to be held at the Federal Law Enforcement Training Center with President's Council on Integrity and Efficiency endorsement.

    Recommendation: To improve the training program for OIG investigators, the Inspector General should include mandatory courses in fraud, procurement/contract fraud, and white-collar crime in investigators' training profiles.

    Agency Affected: General Services Administration: Office of the Inspector General

  2. Status: Closed - Implemented

    Comments: OIG established an annual national planning conference that addresses such issues as organizational effectiveness, risk assessment, audit-investigative relations, programs for proactive investigations, and productivity enhancement. Specific program areas, staff resources, regional office responsibilities, and operational priorities are included in the annual plan.

    Recommendation: To assist OIG in satisfactorily complying with certain aspects of the planning standard, the Inspector General should develop a written annual investigation plan, which specifies in more detail the goals, objectives, or tasks to be accomplished, and the benefits, accomplishments, or results to be derived from attaining goals.

    Agency Affected: General Services Administration: Office of the Inspector General

  3. Status: Closed - Implemented

    Comments: Subsequent to the GAO review, the OIG appraisal review team conducted a limited scope review of its San Francisco Regional Office to determine whether problems identified in a prior review had been corrected. Future limited scope reviews will be performed by the new OIG quality assessment group, reporting directly to IG.

    Recommendation: To help ensure the quality of all OIG audit activities, the Inspector General should require the appraisal review team to conduct limited-scope reviews of the field office operations, such as reviews of the supervision and evidence problems disclosed in this chapter and in prior OIG appraisal review reports, in order to ascertain on a timely basis if those problems have been corrected.

    Agency Affected: General Services Administration: Office of the Inspector General

  4. Status: Closed - Implemented

    Comments: Subsequent to the GAO review, an OIG appraisal review team, headed by RIGA from Kansas City, conducted an efficiency review of all OIG headquarter units. Future reviews of headquarter units will be performed by the new OIG quality assessment group, reporting directly to IG.

    Recommendation: To help ensure the quality of all OIG activities, the Inspector General should require the appraisal review team to conduct periodic assessments of all headquarters audit units.

    Agency Affected: General Services Administration: Office of the Inspector General

  5. Status: Closed - Implemented

    Comments: By memo dated July 16, 1987, OIG revised its procedures manual to require referencing of contract audit reports.

    Recommendation: To assist OIG in satisfactorily complying with certain aspects of the audit standards, the Inspector General should revise OIG policies and procedures for referencing to include referencing of all contract audit reports.

    Agency Affected: General Services Administration: Office of the Inspector General

  6. Status: Closed - Implemented

    Comments: OIG has made compliance with professional standards a critical element in the performance plans of all audit managers and supervisory auditors, added a component on compliance with standards to all in-house audit training courses, and included compliance testing in the quality control program.

    Recommendation: To assist OIG in satisfactorily complying with certain aspects of the audit standards, the Inspector General should emphasize to all OIG staff the importance of adhering to OIG policies and procedures for work-paper preparation and supervisory review of work papers.

    Agency Affected: General Services Administration: Office of the Inspector General

  7. Status: Closed - Implemented

    Comments: OIG policy has been revised to clarify requirements for retaining interview notes in both criminal and noncriminal investigations.

    Recommendation: To clarify OIG policy for retaining investigators' interview notes, the Inspector General should revise the existing policy to clearly require the retention of these notes in both criminal and noncriminal investigations.

    Agency Affected: General Services Administration: Office of the Inspector General

 

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