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DCUME~r R~ESUM1E
04806 - [B0455343]
Opportunities for Imki ovinq Internal Auditing in the Department
e Aqricu.ture. CED-78-i6; 8-160759. February 9, 1978. 46 pp. +
5 apPendices (8 pp4.
Report to Secretar), Department of Agrirculture; by Henry
Eschwege, Director, Comimnity and Ecomomic Development Div.
cisue Area: Internal' Auditing Systems (200).
Contact: Comwonity and Economic DeveicIpment Div.
Budq(,t Function: AqriculJture: Agricultural Besearch and Services
(352).
Conqressionai Relevace; House Commitee on Agriculture; Senate
Committee on Agri.culture, Nutrition, and POr'Stry.
Authority: Federal MfAement Circular 73-2.
The Departm t' Of Agriculture's (USDA's) audit
requirements have increased sharply in recent years without a
corresponding increase in the internal audit staff. Tc provide
increased audit coverage and to make more effective use of
availabie resoturces, the Office of Audit 4CA.) has: emphasized
th uEe of advanced audit techniques, such as statistical
saMTI iJ -i and competer packages; increased use cf coordinated and
p~oqra -type audits; attempted to increase the quantity and
quality of State aud;t,. of USDA programs; and undertaken various
manaqement iwprovemeqt, projects intended to increase the
eificiency and effectiveness of OA audit operations.
P indis/conclusions; The number of staff-years initial!}
proqramed tor internal audit in 1977 (379) was about the same as
in 1962 (384) when the audit function was first centralized. OA
nas been alie to provide improved audit coverage, but the size
and complexity of the USDA programs have increased sc greatly
that a number of areas do not receive enough audit coverage. The
main shortfall in coverago is in USDA programs administered by
State and local qovernments and edvcational institutions.
Overall, GA audit reports are accurate, fair, and objf.tive;
they include all sigificant deficiencies detected during the
audit; and they give adequate consideration to auditor comments.
However, management of audits and the timeliness and clarity of
reports on malor audi.t .%ovI'd be improved. OA has recognized the
need to improve workp_4pX techniques, cross-referencing of
reports to supportinq w orkpapers, and the timeliness and zlarity
f reoor s. Recommendions. The Secretary of Agriculture
should require the Dire ctor of OA to: further increase the use
of proqram audits while continuing to perform a reasonable level
ot cycle coordinated audits and maintain adequate staff to
perf£rm and implement manaqement imprcvement ]pojects promptly
and work with otner agencies to increase the number and quality
of audits of Department programs by external audit groups. The
Director ot the Orti.ce of Audit should: complete the audit
univvr.e by addir.q requirements for -ontract audits and complete
arranq-.ments to coordinate requirements and plans for audits of](ViewImageLocal?handle=hein.gao/gaobaawoa0001&div=1&collection=&method=preview&ext=.png&size=3)