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094412 1 (1971-09-01)

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                                                   094412



                                     COMMITTEE III (1ST SESSION)








 SUMMARY OF SIGNIFICANT ISSUES RAISED
                IN THE
         PAPERS ON SUBJECT III

Management or Operational Auditing --
An Extension of the Scope of the Work
                  of
      Supreme Audit Institutions


      PRESENTED BY

  MR. ELMER B. STAATS
  COMPTROLLER GENERAL
UNITED STATES OF AMERICA


VIITH INTERNATIONAL CONGRESS
            OF
 SUPREME AUDIT INSTITUTIONS

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