About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

094394 1 (1979-02-15)

handle is hein.gao/gaobacuir0001 and id is 1 raw text is: - I THE ROLE OF THE GENERAL-ACCOUNTING OFFICE IN THE DEVELOPMENT OF ITERNAL AUDITING IN GOVERME Presented by Lloyd G. Smith, Director, Office of Internal Review U. S. General Accounting-Office Before the 7th Annual Educational Conference of the Los Angeles Chapter, ,1 Association of Government Accountants February 15 'and -16, 1979 111111111 094394 I wantto thank the conference comittee for inviting me to speak t this conference. I am always pleased to have an opportunity to visit my native city and especially when it is in connection with a function of the Association of Government Accountants. More than 20 years ago I helped in the founding of the Los Angeles Chapter of AGA, which was then known as FGAA, and I served as an officer during the first few years of the chapter's existence. The title you have chosen for this 7th Annual Educational Conference, The Changing Role of Internal Audit, implies that the profession has undergone, or is undergoing, a period of unusual change. I believe this is true. Any profession must constantly reevaluate its objectives, procedures, and standards if it is to continue to be effective in a dynamic society. This is particularly true of a young profession, and internal auditing is one of the youngest. Many people who are still active as internal auditors today entered the profession when it was in its infancy and have witnessed and participated in profound chahges in the objectives and methodology of the profession. THE GAO AS BOTH INTERNAL AND EXTERNAL AUDITOR The General Accounting Office, which I have been associated with for the past 26 years, might be considered to be engaged in both internal

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most