Reporting, Staffing, and Other Changes Would Enhance the Internal Audit Function
CED-77-58: Published: Jun 1, 1977. Publicly Released: Jun 1, 1977.
- Full Report:
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.