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DOCUMENT RESUME
j7697 - [C318j )1
[Review of Internal Audit Function of the Postal Service
Inspection Service]. GGD-79-6; B-114874. Novemker 8, 1578. 3 pp.
+ enclosure (8 pp.).
Report to William F. Bolger, Postmaster General, Postal Service;
by Allen R. Voss, Director, General Government Div.
Issue Area: Internal Auditing Systems (200).
Contact: General Government Div.
Budqet Function: General Goverament: Other General Government
(806).
congressional Relevance: House Committee on Post Office and
Civil Scrvice.
The internal audit function of the Postal Service
Inspection Service was reviewed to deter.Nine the effectiveness
of internal auditing from an otganization'l and operating
standpoint. The integration of internal auditors and inspectors
within the Inspection Service has limited the kenefits of the
internal audit function and increased the cost to the Postal
Service. The primary mission of the Inspection Service is
investigation of crimival matters and ensuring the security of
the mi1ls. Internal iuditing has a lesser priority, and the
resources devoted to auditing have slowly declined, especially
for operational/functional types of audits. In addition, about
61% more in retirement costs are incurred by having inspectors
perform the audit function because of tre early retirement
benefits that inspectors are eligible to receive. Many potential
tenefits that could be realized are lost because written
responses are not always required on all unreclIved audit
racommendations, and management's fcllcuup procedures to assure
implementation of audit recommendations are inadequate. The
Postmaster General should establish the internal auditing
function as an independent group separate from inspection within
the Inspection Service. He should require: postal management to
provide written responses to all unresclved audit
recommendations, auditors to check reportp of corrective actions
taken on major audit recommendations, and the Inspection Service
to report continuing deficiencies to higher management levels in
order to obtain needed corrective action on its reccmmendations.
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