Author: United States. Department of Justice. Justice Management Division. Management and Planning StaffPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Report by the Attorney General on Internal Controls
Author: United States. Department of Justice. Justice Management Division. Management and Planning StaffPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Internal Controls
Author: Office of the Attorney General Internal Controls and Compliance Audit January 1, 2009 Through December 31, 2010
Author: Office of the Attorney General Internal Control and Compliance Audit January 1, 2007, Through March 31, 2009
Author: Minnesota. Legislature. Office of the Legislative Auditor. Financial Audits DivisionPublisher:
ISBN:
Category :
Languages : en
Pages : 14
Book Description
Financial Integrity
Author: United States. General Accounting OfficePublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 52
Book Description
GAO reported on the Department of Justice's fiscal year (FY) 1984 progress in evaluating the adequacy of its internal controls and accounting systems under the Federal Managers' Financial Integrity Act (FMFIA). GAO found that Justice has: (1) continued to make progress in its second-year implementation of the act; (2) initiated several long-term efforts to correct deficiencies in its accounting systems that did not conform to the Comptroller General's standards; and (3) made progress in correcting material internal control and accounting systems weaknesses reported in FY 1983 reports. Although Justice has reported that its systems of internal accounting and administrative control, taken as a whole, provide reasonable assurance that the act's objectives were met, GAO found that this assurance was not well founded because: (1) Justice has not yet corrected the accounting, automatic data processing (ADP), and internal control weaknesses which impaired the systems' abilities to provide this assurance; (2) Justice's internal control and ADP systems were not evaluated and tested in sufficient depth for it to know whether its controls were adequate; and (3) because of insufficient testing, Justice's accounting system evaluations did not show the extent to which the systems failed to conform to Comptroller General requirements. Justice reported accounting system problems such as: (1) insufficient cost, property, and accrual accounting data; (2) inadequate debt collection procedures; (3) lack of documentation; (4) late and inaccurate field reports; and (5) financial policies and accounting processes that needed improvement. Finally, Justice's ADP controls failed to ensure that only authorized users accessed the ADP systems.
Office of the Attorney General, Internal Controls and Compliance Audit July 1, 2014 Through February 28, 2017
Author: Office of the Attorney General Internal Controls and Compliance Audit January 2011 Through June 2013
Author: Attorney General Report on Study and Evaluation of the System of Internal Accounting Control for the Year Ended June 30, 1985
Author: Oklahoma. Office of the Auditor and InspectorPublisher:
ISBN:
Category :
Languages : en
Pages : 8
Book Description
Annual Report of the Attorney General for the Year ...
Author: United States. Department of JusticePublisher:
ISBN:
Category :
Languages : en
Pages : 466
Book Description
Gao Green Book Standards for Internal Control in the Federal Government
Author: United States Gover Comptroller GeneralPublisher:
ISBN: 9781542745369
Category :
Languages : en
Pages : 86
Book Description
GAO "Green Book" - Standards for Internal Control in the Federal Government Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government. Standards for Internal Control in the Federal Government (known as the Green Book), provide the overall framework for establishing and maintaining an effective internal control system. Office of Management and Budget (OMB) Circular No. A-123 provides specific requirements for assessing and reporting on controls in the federal government. The term internal control in this document covers all aspects of an entity's objectives (operations, reporting, and compliance). The Green Book may also be adopted by state, local, and quasigovernmental entities, as well as not-for-profit organizations, as a framework for an internal control system. Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as aframework for the entity. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) updated its internal control guidance in 2013 with the issuance of a revised Internal Control - Integrated Framework. COSO introduced the concept of principles related to the five components of internal control. The Green Book adapts these principles for a government environment.