Internal Auditing Techniques Utilized at the County and Municipal Levels of Government in the State of California.

摘要

This thesis presents an analysis of Internal Auditing at the County and Municipal levels of government in the State of California. Specifically, the research addresses the degree of local government's compliance with the expanded scope audit standards issued by the United States General Accounting Office (GAO) in 1972 and revised in 1981. The research encompasses specific aspects of the organization and independence, the professional skills, the audit performance and the reporting procedures of local level government audit offices. The information relevant to these areas was gathered by an author developed questionnaire. The response data provided is used to assess the degree of compliance with the GAO Standards and also to ascertain, if applicable, why local governments do not comply with these procedures. Conclusions and recommendations pertaining to this objective, as well as to the potential growth and development of internal auditing, are also provided. (Author)