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FGMSD-76-50 1 (1976-11-29)

handle is hein.gao/gaobaabuh0001 and id is 1 raw text is: 










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REPORT TO THE CONGRESS


1\\       J 1i 1/


BY THE COMPTROLLER GENERAL


OF THE UNITED STATES


An Overview Of Federal

Internal Audit

Office of Management and Budget and Other

Federal Departments and Agencies



Several agencies iave no! estabiished apDro-
priate internal audit as required by  law.
Some have staffs which are too small to pro-
vide adequate audit coverage. And some are
emphasizing audits of Federal assistance pro-
grams to such an extent that their internal
audit coverage has been inadequate.

The Office of Management and       Budget
should help smaller agencies obtain auditing
services and should develop guidelines to
ass'st Federal agency management in deter-
mining the appropriateness of the size of
their audit staffs.


29,      9 75


FGMSD-76-50


LM100263

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