Accounting System Design for the Department of Interior

Following an examination of the Department of the Interior's accounting system, the design was approved. The design was adequate and conformed in all material respects with accounting principles and the standards statement. GAO examined the automated data processing functions to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with accounting specifications. To maintain the approved status, planned changes in the accounting system design should be discussed with GAO representatives and, if deemed significant, submitted formally for approval. It was suggested that Interior's internal auditors periodically review the system after its full implementation to assure that it is operating as prescribed. GAO will examine selected aspects of the system at some future date and advise Interior as to whether they are functioning effectively in accordance with the approved design.