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Financial Management: Comparison of the Arthur Andersen Study and the Ernst and Young Financial Audit of the National Institutes of Health

AIMD-99-9R Published: Oct 02, 1998. Publicly Released: Oct 02, 1998.
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Highlights

Pursuant to a legislative requirement, GAO compared the results of the Arthur Andersen (AA) study of the National Institutes of Health's (NIH) operations and the Ernst and Young (E&Y) audit of NIH's fiscal year 1997 financial statements to determine if they contained any conflicting information.

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Comparative analysisContractor paymentsFacility securityFederal property managementFinancial managementFinancial statement auditsGrant monitoringInformation resources managementInternal controlsPrivate sector practicesBest practices