FBI Internal Audit: Opportunities for Improvement

Highlights

In response to a congressional request, GAO reviewed the Federal Bureau of Investigation's (FBI) internal audit activities to determine the: (1) extent of the audits' focus on major FBI investigative programs; (2) steps FBI took to increase the qualifications, independence, and permanence of its inspection and audit staffs; and (3) potential weaknesses in audit quality and effectiveness.

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Federal Bureau of Investigation	The Director, FBI, should modify the internal audit procedures of the Office of Program Evaluations and Audits (OPEA) to improve its long-range planning of program evaluations through periodically assessing the vulnerabilities of FBI operations and considering these vulnerabilities in its long-range evaluation plans, and consider assessing the vulnerabilities of the individual categories of crimes that make up the major criminal investigative programs.	Closed – Implemented OPEA annually reassesses and reprioritizes the programs to be evaluated over the next couple of years. This annual rethinking of issues allows the FBI to focus their resources on the programs it considers the most important. One of the key areas considered during this process is the programs' vulnerability. Changes to the planning process fulfills the intent of this recommendation.
Federal Bureau of Investigation	The Director, FBI, should modify the internal audit procedures of OPEA to require that individual audit programs include specific statistical audit procedures where appropriate that will support conclusions made as a result of program results audits.	Closed – Implemented FBI/OPEA modified its Standard Operating Procedures manual to require that each audit program include statistical audit procedures, where appropriate.
Federal Bureau of Investigation	The Director, FBI, should modify the internal audit procedures of OPEA to establish a specific point in the evaluation process where a decision is made on whether or not continuation of the evaluation justifies the additional expenditures of resources.	Closed – Implemented FBI/OPEA now requires a definite go/no/go decision on audits about 90 days after initiating work.
Federal Bureau of Investigation	The Director, FBI, should modify the internal audit procedures of OPEA to develop and implement standards for preparing work papers.	Closed – Implemented FBI/OPEA has issued workpaper standards as part of its Standard Operating Procedures. These standards are more uniform and detailed than prior standards.
Department of Justice	The Attorney General should require the Director, FBI, to improve the independence of FBI inspection activities by increasing the permanency of the persons responsible for directing or managing the Inspection Division and internal audit activities.	Closed – Implemented The FBI has taken some steps to improve the permanency of internal auditors, primarily by hiring one permanent, nonagent evaluator and beginning processes to hire one or more additional permanent evaluators. However, the majority of evaluators and those responsible for directing the Inspection Division and internal audit activities remain agents subject to rotation.

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Auditing and Financial Management

Audit oversightAuditing proceduresInternal auditsInvestigations into federal agenciesLaw enforcement agenciesPersonnel managementProgram evaluationTerrorismOrganized crimeGovernment auditing standards