Internal Controls: Improvements Needed in a USDA (United States Department of Agriculture) Receivable System

摘要

As part of its ongoing evaluations of Agriculture's central accounting system, the General Accounting Office (GAO) evaluated the billings and collections (BLCO) system to assess the adequacy of its general automated data processing (ADP) controls and internal controls over processing. These controls--referred to collectively as internal controls--are designed to assure system security, accuracy, reliability, and timeliness. As a follow-up to a July 1985 GAO report disclosing several ADP control weaknesses in the BLCO system, GAO's review also focused on assessing corrective actions taken. GAO also assessed whether the system complied with certain requirements prescribed by law and regulation in the areas of cash and debt management.