PDF Internal Auditing in State Government

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03509 L-7

THE INSTITUTE OF INTERNAL AUDITORS,

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INC.

Internal

Auditing

in State Government

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A STUDY PREPE

DR. LENNIS M. KNIC Professor of Accounl Brigham Young Univc

AND RESEARCH

Charles K. Akana Bruce L. Barlow Cam Caldwell Albert E. Haines Michael R. Havemann Bruce G. Slater

SPONSORED BY:

Washington Chapter The institute of InternE

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&STUDY PREPARED BY:

DR%NN6 M. KNIGHTON, CPA Professor of Accounting and Public Administration Brigham Young University

AND RESEARCH ASSOCIATES:

Charles K. Akana Bruce L. Barlow Cam Caldweff Albert E. Haines Michael R. Havemann Bruce G. Slater

SPONSORED BY:

Washington Chapter The institute of Internal Auditors, Inc.

Introductory Note

Effective internal auditing has a key role to play in good management systems. For many years we in the United States General Accounting Office have recommended and encouraged the development of this function in federal agencies.

Federal financial assistance to state and local governments has increased greatly in recent years and it looks as though this trend will continue. For this reason, the General Accounting Office, as the independent auditor in the legislative branch of the federal government, is becoming increasingly interested in the caliber of state and local government management systems which also can benefit greatly from good internal audit systems.

I am, therefore, pleased that the Washington Chapter of The Institute of Internal Auditors has arranged to have the accompanying study made of internal auditing in state government operations. This study not only lays out principles and standards for comprehensive internal audit systems, but for the first time it provides a systematic review of the status of internal auditing in state governments, bringing out the need and the desirability for expanding and strengthening this imoortant function.

Comptroller General of the United States

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