Financial Audit: IRS's Fiscal Years 2002 and 2001 Financial Statements

United States. General Accounting Office.

United States. General Accounting Office.

关键词: Government accountability -- United States.;    auditing and financial management;    tax policy and administration;    financial audit;    letter report;   

RP-ID  :  GAO-03-243
RP-ID  :  236334

美国|英语

来源: UNT Digital Library

【 摘 要 】

A letter report issued by the General Accounting Office with an abstract that begins "Because of the significance of IRS revenue collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act (FFMIA)."