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FGMSD-77-49 1 (1977-07-26)

handle is hein.gao/gaobacsim0001 and id is 1 raw text is: 









REPORT TO THE C()NGRlSS





BY   THE COMPTROLLER GEIL4LRAL

OF   THE UNITED STATES


Why The Army Should Strengthen


Its   Internal Audit Function


Internal audit is a vital part of a good manage
ment control system. GAO believes Army
managers could obtain greater benefits , '-m
internal audtmng by

     removing existing restrictions on the
     scope of audit work,

     placing the audit function at a haper
     organizational level,

     avmny the audit orgaiaton headed
     by a quaitied civilian,

     usinq auditors more effectively by eim-
     Iatiny work that is not full; pro
     ductive or is not directly rlated to the
     audit organization's basic mission, and

     strengthenmng the audit fallowup sys
     temn


JULY   26, 1977


GMSm 7749


o

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