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![handle is hein.gao/gaobadxzy0001 and id is 1 raw text is:
DOCUN.T RESUBE
06250 - [B'1706738]
H. R. 8588, a Bill to Establish an Office of Inspectcr General
in Varions Federal Departments and Agencies. June 15, 1918. 11
ppV
Testimony before the Senate Camnittee Cn Governmental Affairs:
Efficiency and the District cf Columkia Sukcommittee; ty D. L.
Scantlebur , Director, Financial and General Kanagenent 5tudies
Div.
Contact: Finarcial and General Managenent Studies aiv.
Conqressional Relevance: Senate Committee on Goveramental
Affairs: Efficiency and the District of Columbia
Subcommittee.
Authority: Accounting and Auditing Act of 1950. H.. 8566 (95%h
Conq.).
The Accounting and Auditing Act of 1950 required GAO to
qive consideration to the effectiveness of agency internal audit
in carrying out its audit respinsibilities. Internal auditor.A
nearly always pay their own way many times over c:' 1prfcrzing
audit work that leads to recovery of cveiraynents frin grantees
and contractors, adoption of more efficient and eccncmical ,'ays
ot conductinq agency operations, and tightening of controls over
cash and ,ther assets to make fraud bnd abuse aore difficult.
Currently, auditing includes reviews for ccmpliance with laws
and regulations, reviews to determine whether an agency is doing
its lob effectively and economically, and reviews tc determine
whether the objective of programs are being met. H.S. 65e8
should be modified to clearly indicate that xhe audit function
of each Inspector General should not be sukordinated to the
investiqative function. shifting extensive rescrces away from
audit work to investigative work is not likely to ke beneficial
to the Government. In addition, auditors can and do detect fraud
and abuse althouqh that -s not the primary purFose ct their
work. The concern is that some Inspectcra General will not use
auditors to provide balanced audit coverage but rather will
narrow the scope of their work to audits designed onlj to detect
fraud and abuse. Suggested modificaticnz tc H.S. 8588 invclve:
the title of Inspector General, the qualifications of the
Assistant Inspectors General, definiticns cf the terms Oaudit
and investigation, definition of duties and resfonsitilities,
and submission of semiannual reports. (RBS)](ViewImageLocal?handle=hein.gao/gaobadxzy0001&div=1&collection=&method=preview&ext=.png&size=3)