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093937 1 (1973-04-04)

handle is hein.gao/gaobacxio0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE INTERNATIONAL DIVISION ~OU~ FAR EAST BRANCH 1833 KALAKAUA AVENUE HONOLULU, HAWAII 96815 APR 4 1973 Commanding General Eighth U.S. Army APO 96301 Attention Comptroller Dear Sir Enclosed is the report on our review of the Korean National Payroll System. Our objectives were to evaluate the adequacy and effectiveness of internal controls, internal audits, and leave administration. Our review was in accordance with the Comptroller General's letter of September 1, 1972 to the Secretary of Defense in which he advised the Secretary that the General Accounting Office would discontinue centralized audits of civilian payroll systems overseas and begin making onsite reviews, On the pages indicated below in the enclosed report, we are recommending improvements in the areas of payroll processing, computer operations, payroll d2stributions, and leave accounting, as follows. --controls should be established over the flow of entitlement documents (pp. 3 and 4). --predetermined control totals should be added in regular payroll computations and established in bonus computations (pp. 5 and 6). --programmed controls should be used by the computer to reduce manual work and strengthen internal control over payroll and bonus processing (pp. 6 and 7). -a library function should be established at the Yongsan Data Processing Center to control access to payroll files, computer programs, and program documentation (pp. 7 and 8). --standards and procedures should be established to requite clear, complete, and up-to-date computer program documentation (p. 9). -a contingency plan should be developed so that data processing operations can be continued if fileb, computers, or computer programs are damaged or destroyed (p. 10).

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