Automating Assessments of Internal Controls, a GAO Perspective

This article discusses the GAO Automated Control and Risk Evaluation (AUTOCARE) System, which captures and processes the results of internal control tests, focusing on: (1) requirements for documenting internal control assessments; (2) how AUTOCARE improves the internal control process; (3) AUTOCARE features; (4) AUTOCARE training; and (5) future AUTOCARE development.