Office of Audits: Management
Services
Audits
are the type of service most frequently associated with the Office of
Audits. However, they are far from the only services we are able and
willing to provide.
We
are striving to produce audits with greater value to GSA
and to get them in management's hands sooner. Innovative efforts to reach
that goal include application of the team concept to audits and development of
more sharply defined audit objectives. The types of audits we normally
perform on GSA programs or functions include:
Program
Reviews - broad based reviews
of GSA operations, programs, or activities. They
assess how well the program is meeting legislated, Agency, and customer
expectations and if the program is operating in a cost-responsible
manner. These reviews also look at whether the program could be
accomplished in a better way.
Information Systems Reviews -
complex audits of information technology systems and applications, including
computer hardware and software and automated data processing activities.
They evaluate whether these systems assist the Agency in meeting customer
needs, allow management to assess the efficiency and effectiveness of
operations, and meet all user requirements.
Management Control Reviews -
evaluations of the existing system of management controls. They assess
whether these controls can reasonably ensure that program assets will be
adequately safeguarded, efficiently used, and appropriately monitored, and that
expected outcomes will be achieved.
Regulatory Reviews - reviews
mandated by law or regulation. They include such reviews as
F.M.F.I.A., GSA's consolidated financial statements,
performance measures, etc.
Compliance Reviews -
traditional recurring types of reviews that this office has historically
performed. Reviews of post award leases, property management centers,
fleet management centers, and the like fall into this category as these are
preventative type audits designed to evaluate conformance with applicable laws,
regulations, and policies and to provide safeguards against fraud.