FBI (FEDERAL BUREAU OF INVESTIGATION) CAN IMPROVE ITS MANAGEMENT CONTROL OVER OPERATIONS BY PROVIDING EFFECTIVE INTERNAL AUDIT - REPORT

• NCJ Number: 54055
• Author(s): E B STAATS
• Date Published: 1979
• Length: 51 pages
• Corporate Author: US Government Accountability Office
• Sale Source: US Government Accountability Office
• Language: English
• Country: United States of America

Annotation

THE ORGANIZATION AND OPERATION OF FEDERAL BUREAU OF INVESTIGATION (FBI) INTERNAL AUDIT ACTIVITIES ARE EXAMINED IN RELATION TO OFFICE OF MANAGEMENT AND BUDGET REQUIREMENTS AND STANDARDS.

Abstract

MANAGEMENT CONTROL TOOLS UTILIZED BY THE FBI INCLUDE: (1) ROUTINE MONTHLY REPORTS ABOUT FIELD OFFICE CASE LOADS AND ACCOMPLISHMENTS; (2) REVIEW OF SELECTED INDIVIDUAL INVESTIGATIVE REPORTS INDICATING THE PROGRESS OF SPECIFIC CRIMINAL INVESTIGATIONS; AND (3) PERIODIC COMPLIANCE-ORIENTED INSPECTIONS OF FBI FIELD OFFICES, FOREIGN LIAISON OFFICES, AND HEADQUARTER DIVISIONS. A REORGANIZATION OF INTERNAL AUDIT OPERATIONS IN 1976 ESTABLISHED THREE SEPARATE OFFICES FOR THE CONDUCT OF INTERNAL AUDITS (OFFICE OF INSPECTIONS, OFFICE OF PLANNING AND EVALUATION, AND OFFICE OF PROFESSIONAL RESPONSIBILITY). ALONG WITH THIS REORGANIZATION, THE FBI ATTEMPTED TO BRING THE AUDIT PROCESS MORE IN LINE WITH OFFICE OF MANAGEMENT AND BUDGET STANDARDS BY DEVELOPING PLANS FOR PROGRAM RESULTS REVIEWS OF MAJOR FBI PROGRAMS, ASSIGNING A MORE PERMANENT AND QUALIFIED STAFF FOR FINANCIAL AUDITS, ESTABLISHING AN OPERATIONAL EVALUATION TEAM TO MONITOR AND COORDINATE INSPECTIONS, DEVELOPING PREINSPECTION PROFILES FOR CONDUCTING INSPECTIONS OF SPECIFIC OFFICES, AND ELIMINATING CERTAIN MANAGERIAL FUNCTIONS FROM THE INSPECTION PROCESS. ALTHOUGH THE FBI HAS IMPROVED THE SCOPE OF ITS INTERNAL AUDIT EFFORTS BY DEVELOPING A MORE MEANINGFUL INSPECTION SYSTEM AND BY INITIATING PROGRAM RESULTS REVIEWS, IT STILL DOES NOT CONFORM FULLY TO REQUIRED AUDIT STANDARDS. INSPECTION REPORTS PROVIDE A GREAT DEAL OF INFORMATION ON HOW AN INDIVIDUAL OFFICE OR DIVISION FUNCTIONS, BUT THEIR SCOPE IS NARROW AND LITTLE INFORMATION ON THE OVERALL EFFECTIVENESS OF FBI OPERATIONS IS INCLUDED. THERE IS A NEED FOR MORE QUALIFIED AND PERMANENT STAFF AND FOR BETTER COORDINATION WITH DEPARTMENT OF JUSTICE AUDIT STAFF. SPECIFIC RECOMMENDATIONS TO IMPROVE PROBLEM AREAS IN INTERNAL AUDITS ARE PRESENTED. FURTHER INFORMATION ON FBI INTERNAL AUDIT OPERATIONS IS APPENDED. (DEP)