AUDIT REPORTS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05538A000200020024-2
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: June 12, 2001
• Sequence Number: 24
• Publication Date: December 27, 1951
• Content Type: MF

25X1A9a
Approved ForRele se 2001/0645111fr.
8-055384900200020024-2
111/1"1"841"41.
Comptroller
Deputy Comptrolle
Audit Reports
r-
Document No.
No Change In Class.
Eoc.:aoolf,:sd
Class, Changsd To: TS S C
Auth.: HR 70.2
Date: __Lt_f_914.71 _ -
I I
151-
1. T 1:ave reviewed the attachtd file including the
menerand.vn tt tho Chief, Finance Division, prepared by
5'or :your signature, and I are that under the
present c..reurstancon this x.emorandum is appropriate as:
written-
- 1 1
2. 4owever, with respect to t..c entire file, I AVO
these comtents to na e
' k1 25X1A9a
3, T wetld like to -6.es reviso his form of
audit rcoor4s so that the:, follow a more Elf p,-ittert aad 411,1
be more t,ellt,fnl to oueie id Uc t,e opert,tin. offices. v
Bug estion would be that the reports Le alys divided into
three sec,durs; (1) the scope of the audit, (2) the audit
findins, and (3) recomordations. ThtL's -,.eou.ateadzitionc_iiouic
be dividc-d into two parts: (I) recommehdations actions to
be taken :y the eperatine. office corcerned in the c:=se
of this fil, would be OPC? ard (2) recommondatiers and actions
to be taken by the Finance Division.
is. I also believe that a top level directive should be is.ued
which would :Ircwide that the operutini: office (In this case,
OPC) will make a direct re:Ay to thc Office of Audit IMMO
with respect to these recomendations and necessary actions
pertaininc: to their office; that the Finance Division aill reply
to the audit roport by written coenLs to th Comptroller with
respect to the recoilmendations and actions per".,aninz to the
Finance Division; that the Comptroller will reseive a copy of
the reply prepared by the operatinf- o:fice and after review of
that reply and the comnents of the Finance Division, will
prepare an overall reply to the Office of Audit commentim; on the
oporstinc: office's reply and statin'; the actions that will be
taken by the Finance Divisiot with respoot to their tortiont of
the report. The Comptroller, in his reply, should asp mks a
positive statement as to whether the report should be considered
closed or whether subsequent data aid/or progress will be re ?orted.
In all instances, the Comptroller also should instruct the :1.nance
Division in writim; as to the actions that Vley are to take with
respect to the audit recommendations partainin,: to them.
Approved For Release 2001/08/09 : CIA-RDP78-05538A000200020024-2
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