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Federal Research: Assessment of the Financial Audit for SEMATECH's Activities in 1991

RCED-93-50 Published: Dec 11, 1992. Publicly Released: Dec 11, 1992.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the financial statements of a consortium of U.S. semiconductor manufacturers and the Department of Defense (DOD) for the year ending December 31, 1991.

Full Report

Full Report (16 pages)

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Topics

Auditing and Financial Management
Accounting proceduresAdvance paymentsAuditing standardsDefense industryFinancial managementFinancial recordsFunds managementInternal controlsOverhead costsPrivate sector