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FGMSD-77-3 1 (1976-11-19)

handle is hein.gao/gaobaabud0001 and id is 1 raw text is: 










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   - UNITED STATES

   N              GENERAL ACCOUNTING OFFICE


                                                                            LM100259




                   Greater Audit Coverage Of


                   Internal Financial Operations

                   Is Needed

                   Veterans Administration


                   The Vaterani Admin's:ration audit effort is
                   directed primarily toward audits of hospitals
                   and dods not provide adequata coverage of ,!1
                   interna f!. cial operataon3 as required oy
                   the Acccunting and Audiing Act of 1950.

                   The Internal Audit Service needs to fully
                   idertify all programs within its audit uni-
                   verse and implement a plan to provide cover-
                   age for those programs.
                   Also, a determination needs to be made as
                   to the 3ppropriateness of the size of the
                   audit staff and its loc3tion within the agen-
                   cy. Among Federal audit organizations, the
                   Internal Audit Service ranks iast in the ratios
                   of auditors to agency employees and audi-
                   to.- to atjency acl:ropr'ations and is farthest
                   removed organazationalHy frorn its agency
                   head.




                   FGNSD..77-3                                     I:O J9Q T

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