Inspectors General

Compliance With Professional Standards by the GSA Inspector General Gao ID: AFMD-87-22 July 20, 1987

GAO reviewed the General Services Administration's (GSA) Office of Inspector General's (OIG) compliance with professional audit standards in conducting audits and investigations.

GAO found that: (1) OIG satisfactorily complied with 20 of the 23 audit and investigation standards; (2) of the remaining three standards, OIG complied with some aspects of the audit standards on supervision and evidence and the investigation standard on planning; (3) there were factual inconsistencies between reports and supporting work papers, indicating that the supervisory reviews were inadequate; and (4) although OIG appeared to have adequate quality control policies and procedures for ensuring adherence to all of the standards, improvements were needed to bring all OIG staff into compliance.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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