Status of Internal Audit Capabilities of Federal Agencies Without Statutory Inspectors General
AFMD-84-45: Published: May 4, 1984. Publicly Released: Jun 4, 1984.
- Full Report:
In response to a congressional request, GAO solicited information on the audit capability of 105 agencies not subject to the Inspector General Act of 1978 or similar legislation. Ninety-nine agencies responded on the topics of audit staff size and independence, coordination of audit functions, followup and implementation of audit recommendations, and compliance with GAO audit standards.
Appropriations for 1983 for 23 agencies were greater than $100 million each, while 41 received less than $10 million each. Internal audit staff size ranged from one person each at seven organizations to over 550 personnel at one organization. Some agencies are not complying with Office of Management and Budget Circulars A-50 and A-73 or with GAO audit standards. Many of the noncompliant agencies are relatively small, which may affect their ability to comply fully with all of the audit standards.