Internal Controls for the Veterans Administration Computer-Based Compensation and Pension Benefit Payment System

Limited testing and observation were performed at the Veterans Administration (VA) Data Processing Center at Hines, Illinois, and three VA regional offices to determine whether control methods and procedures used at those facilities were adequate to assure accurate, complete, and valid processing of benefit payments and related transactions. An inquiry was also made into the extent of internal audit coverage of computer processing controls. Findings based on observations at the regional offices were discussed in an earlier report.