Reporting, Staffing, and Other Changes Would Enhance the Internal Audit Function

CED-77-58: Published: Jun 1, 1977. Publicly Released: Jun 1, 1977.

Additional Materials:


Office of Public Affairs
(202) 512-4800

Generally, the Department of Commerce's Office of Audits performed its activities satisfactorily; however, greater benefits could be achieved if more personnel were available.

The average estimated cycle for auditing Commerce's programs and activities, once every 12 to 13 years, is unduly long. Some programs and activities have not been audited since 1967, and only selected aspects of many others have been audited in recent years. There are several advantages and disadvantages in the survey approach technique adopted by the Office of Audits, under which only a limited amount of detailed examination work was performed to identify weaknesses. There is a possibility that independence of the Office of Audit could be adversely affected because of its placement in the organizational structure.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: The Secretary of Commerce should: (1) determine whether staffing-level requirements can be met through position realignments within the Office of Audits, an increased use of the studies made by the Office of Program Evaluation and the audits by independent public accountants only to the extent practicable, or a proposal to Congress for additional staff; (2) direct the Director of the Office of Audits to review a sufficient percentage of the workpapers prepared by independent public accountants; and (3) require, to the extent practicable, the use of independent public accountants for audits of grants and contracts awarded by the Office of Minority Business Enterprise.

    Agency Affected:


Explore the full database of GAO's Open Recommendations »

Oct 20, 2017

Oct 2, 2017

  • auditing icon, source: PhotoDisc

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

Sep 26, 2017

Jul 13, 2017

Jul 12, 2017

Jun 30, 2017

Jun 29, 2017

Jun 14, 2017

Jun 13, 2017

Looking for more? Browse all our products here