An Overview of Federal Internal Audit

FGMSD-76-50: Published: Nov 29, 1976. Publicly Released: Nov 29, 1976.

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GAO attempted to find out whether federal departments and independent agencies had established an appropriate internal audit capability.

The heads of federal agencies have gradually increased the size of their audit staffs. As a group, the government's regulatory agencies have virtually no internal audit capacity. Several agencies which provide federal assistance spend as much as 60 to 80 percent of their time either monitoring and reviewing the audits of state and local auditors and independent public accountants or performing such external audits themselves.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: The Office of Management and Budget should help smaller agencies obtain auditing services and should develop guidelines to assist federal agency management in determining the appropriateness of the size of their audit staffs and the proper mixture of internal and external audits.

    Agency Affected:


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