The conduct of program evaluation reviews in the general accounting office |
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Authors: | Wallace Earl Walker |
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Institution: | United States Military Academy USA |
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Abstract: | Professional behavior during the General Accounting Office's (GAO's) present era of oversight can best be understood by reviewing the audit types that populate village life in the GAO and the repertoire the office uses in conducting program evaluation audits. Four types of auditors are present, each of which has a role to play in the audit repertoire. This repertoire focuses on finding faults in government programs in order to catch or sustain congressional interest in GAO's work. The “audit trail” of each report may last up to 3 years and involves considerable organizational strife and conflict with outside groups. To sustain themselves through this arduous auditing process, auditors have developed a creed through which they conceptualize themselves as an elite with a mission to insure good government. |
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Keywords: | Requests for reprints should be sent to LTC Wallace Earl Walker Department of Social Sciences West Point NY 10996 |
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