Internal Controls: System Problems Affecting GSA's (General Services Administration's) Financial Reporting

摘要

The document refers to information on General Accounting Office audits of the fiscal years 1986 and 1985 consolidated financial statements of the General Services Administration (GSA). In those reports the GAO discussed internal accounting control weaknesses that were, material in relation to GSA's consolidated financial statements taken as a whole. The report describes other opportunities for improving internal accounting controls and procedures which, although not material to GSA's consolidated financial statements, nonetheless warrant attention.