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B-134192 1 (1978-06-09)

handle is hein.gao/gaobachly0001 and id is 1 raw text is: 390 COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON4. 0.' 2. . . B-134192 JUN 9 1978' The Honorable Jack Brooks Chairman, Subcommittee on Legislation and National Security Committee on Government-Operations House of Representatives Dear Mr. Chairman: Your letter of May 9, 1978, requested our comments on F testimony of the Secretary of the Air Force and Under Secretary of the Navy on new points raised by them during your Subcommittee's hearings on internal auditing in the Depart- ments of the Air Force and Navy. Because the General Accounting Office (GAO) had not.previously commented on these points, you also requested that we comment on the testimony provided by Assistant Secretary of Defense Wacker, Secretary of the Air Force Stetson, and Under Secretary of the Navy Woolsey concerning the civilian/military staff issue. We have reviewed this testimony and the points they raised. Our position that the heads of the military department internal audit agencies should be qualified 'civilians remains unchanged. We believe-that, so long as these positions are filled with military officers, the standard of independence will not be fully met. Our specific comments follow. THE INDEPENDENCE ISSUE You also asked which of the GAO standards a military auditor general would have difficulty fulfilling. The third general standard for governmental auditing is: In all matters relating to the audit work, the audit organization and the individual auditors shall maintain an 'independent -attitude.* In the standards, the explanatory comment states that the purpose of this standard is to insure that opinions, conclu- sions, judgements and recommendations w-il-l be impartial.. * : Further, explanatory comment instructs the auditor to consider whether there is anything about his situation which would lead others to question his independence because it is important that the auditor not only be independent but that others will consider him so. *Comptroller General of the United States, Standards for Audit of Governmental, Organizations, Programs, Activities & Functions, p.-15.

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