About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

094404 1 (1972-10-03)

handle is hein.gao/gaobacuis0001 and id is 1 raw text is: OPERATIONALAOITING AND STANDARDS-FOR PUBLIC SECTOR T By 094404 Ellsworth H. Morse, Jr. Assistant Comptroller General U. S. General Accounting Office at the 85th Annual Meeting of the American Institute of Certified Public Acountants Denver, Colorado etoer 3 19 This subject is a very comprehensive one for the timeframe that we have available for it. The most that I can do is to touch on a few highlights from the stand- point of governmental auditing, particularly as carried out by the General Accounting Office. The term operational auditing has no generally accepted definition. It is usually used to refer to a scope of auditing which examines and evaluates the operating, managerial, or administrative performance of an activity or organization beyond that required for an audit of accounts and financial statements. The primary purpose of such extended auditing is to identify opportunities for greater efficiency and economy and for improved effectiveness in carrying out procedures and operations. The basic objective is two-fold: better information for managers and decisionmakers and improvement of one kind or another in relation to the goals of the organization. 4

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most