The Audit and Inspection Functions at the United States Information Agency Need Management Attention

Highlights

GAO reviewed the audit and inspection functions at the U.S. Information Agency (USIA).

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
United States Information Agency	The Director, USIA, should appoint an experienced and qualified Inspector General (IG) to carry out USIA audit activities in conformance with governmental audit standards.	Closed – Implemented In September 1985, USIA appointed a highly qualified IG selected from the inspector general community.
United States Information Agency	The Director, USIA, should support IG audit activities with adequate staffing and funding.	Closed – Implemented IG, along with top USIA officials, approved and built up the staff for audit inspections from 12 professionals to 59 as of February 1986.
United States Information Agency	The Director, USIA, should develop and implement an effective audit recommendation and follow-up compliance system adhering to Office of Management and Budget Circular A-50 and the Comptroller General's resolution standards and have IG monitor the effectiveness of the system.	Closed – Implemented The system is being transferred from a manual system to a computer-based system. USIA plans to develop and implement the USIA follow-up function during calendar year 1987. The follow-up system was incorporated into the USIA operations manual on July 16, 1987.
United States Information Agency	The Director, USIA, should direct the audit staff to prepare and maintain complete and proper workpapers and supporting evidence and index, cross-reference, the facts to a completed report to ensure accuracy and supportability.	Closed – Implemented IG started a training program concerning the use of workpapers. This is an ongoing training program which touches on various aspects of the audit and inspection process.
United States Information Agency	The Director, USIA, should establish a permanent professional inspection staff trained in management analysis.	Closed – Implemented The new IG is aware of the problems in merging the inspectors and auditors. IG selected a permanent deputy for inspections, who in turn is required to train and guide new inspectors in the audit and management aspects of the inspection process.
United States Information Agency	The Director, USIA, should direct the Chief Inspector to develop standards and criteria for the inspection process, after consulting with the Director and area offices to satisfy their inspection objectives, and to provide an uniform inspection approach.	Closed – Implemented IG, along with the Chief Inspector, developed and used the Inspection Handbook and training at seminars to standardize and provide a uniform inspection approach.
United States Information Agency	The Director, USIA, should develop and implement an effective inspection follow-up and compliance system.	Closed – Implemented The system was transferred from a manual system to a computer-based system. IG and staff closely monitor compliance with the accepted recommendation. This is done with cables to the responsible PAO at overseas locations and with visits to the post when inspectors/auditors are in the vicinity of the post on other assignments.

See All 7 Recommendations

Full Report

Full Report (64 pages)

Media Inquiries

Sarah Kaczmarek

Managing Director

Office of Public Affairs

media@gao.gov

Public Inquiries

Topics

Auditing and Financial Management

Audit oversightAuditing proceduresAuditing standardsInspectionInternal auditsInternal controlsPersonnel managementGovernment auditing standardsAudit reportsPayroll records