How GAO Plans and Carries Out Its Audits and Evaluations

The increasing complexity of Government and the interest in evaluating and improving its operation have put great pressure on GAO. Auditing has become more difficult because computers have become accounting and management tools and auditors have had to acquire specialized knowledge of them. Program results auditing has given auditors an important judgmental role. In the GAO 1972 reorganization, Government-wide responsibility for particular programs and functions was assigned to individual operating divisions, instead of being assigned on a Federal agency basis. The lead division concept was developed to deal with workload by giving responsibility for key issue areas to certain lead divisions charged with providing leadership and guidance in the planning, programming and reporting of all work undertaken in designated areas. In choosing its audit work, GAO emphasizes Federal programs and agency operations with a strong present or potential congressional interest and opportunities for improvement. Audit work involves survey, review, and report with recommendations. GAO has moved to an increased involvement of staff members having an acquaintance with many fields and calls upon outside experts and consultants when necessary.