1. Change the emphasis of IG's from compliance auditing to evaluating management control systems. (1) IG's should shift their audit emphasis from ensuring compliance with procedures to evaluating the effectiveness of line managers' own systems of management control. By changing their emphasis, the IG's will oversee the effectiveness of agency line management control systems to ensure compliance with program requirements and efficient and economical service delivery. The evaluations should: --- assess potential management, system, and service delivery problems; --- analyze internal management evaluations for strengths and weaknesses; --- identify alternative means of achieving results; --- test management controls to reduce unnecessary spending, improve government purchasing, recover misspent funds, and detect areas vulnerable to fraud and abuse; and --- identify unnecessary spending and ways to detect and prevent fraud and abuse. Findings and recommendations should be limited to specific items significant in terms of a review's objectives. Oversight reviews must aim at one objective: timely, relevant, and accurate reports serving as valuable management tools. Inspector General evaluations should not substitute for line managers' own internal management program evaluations. Likewise, IG's should not duplicate line management reviews. In agencies without line management program evaluation capabilities, IG's could develop this capability, possibly by shifting resources currently dedicated to procedural compliance audits.
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