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LCD-78-315 1 (1978-02-16)

handle is hein.gao/gaobaawrs0001 and id is 1 raw text is: D00221?fl 358513 0506 - (C52532) [Survey of GSA4s Internal Audit function). ZCD-7-315S 8-16@759. rebruary 16# 1978. 7 pp. Report to Jo9 N. Solomose idmiaistratorw Geaeral Services Administration; by Fred J. Shafer. Director, Logistics and Comunica tions Div. Issue Area: Xaternal Auditing Systems: Intarnal Audit Planning and Coordination (201); Internal Auditing Systeass Suiffic.ncy of ederal Auditors and Coverage 4202). Contact: Loglstics and Conmunicatioss Div. Dudqet tnction: General G vermmeat: Bxecutive Direction ad ft.-agesent (802); General Geovernameat: Other General Government (806). The operations of the General Serviaes Administratioas (GS4A&s Office cf Audits, which audits both internal agency activities and GSA contracts, owee surveyed with an emphasis on plaaaing functions and staffing needs. GSA has sot demeoped ezplicit criteria for deciding on the else o Ats aut staff. Instead, the subjctive judcomt end expewience ef GSA officials is heavily relied ou in rquesting and approviig or deasp~nomg increases in the size of the audit staff. ISA's internal quideace requires a 5-year audit pian that idoatitles all areas subject to audit; this 5-year pla2 is# in Offectth. te 0 aidit universe. The Office of Audits did not consider his plan adequate for establishing priorities or identif i spetific audit areas because it was directed toward GSA*o orgaafistions and did not sufficiently consider its functions or activities. In addi.tion to compiling an adequate audit universes other ways to make better use of GSA*s existing audit reseercr Include: closer coordination by ta. Office with GSA program evaluation qroups, poscible reduction in scope of some audits* and a btter sexhod of selecting and documenting the typos at audit work performed on each assignment. The Office of Audits should: establish explicit criteria to be followed in deciding on the appropriate size of the GSA audit staff, assure that a current and complete audit universe is used in annual audit planniag# and develop closer coordination among management review groups* (as)

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