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CED-77-58 1 (1977-06-01)

handle is hein.gao/gaobaacfx0001 and id is 1 raw text is: 














Nr
--4



                  UNITLD STATES

     S,~          GENERAL ACCOUNTING OFFICE








                   Reporting, Staffing, And

                   Other Changes Would Enhance

                   The Internal Audit Function


                   Department of Commerce


                   Generally the Department's Office of Audits
                   has performed its activities satisfactorily;
                   howevzr, greater benefits could be achieved if
                   m re personnel were available. Several advan-
                   tages and disadvantages were noted in the
                   survey approach technique adopted by the'
                   Office. Moreover the possibility exists that
                   the independence of the Office could be
                   adversely affected because its placement may
                   permit an official to influence decisions on
                   which findings are to be reported to top
                   management.

                   In addition, some regional offices were not
                   reviewing the required amount of audit work-
                   papers prepared by independent public ac-
                   countants, and independent public account-
                   ants should have been used to a greater ex-
                     tent.







                     cED-77-58                                 JUNE    1, 1977

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