Flow Chart, Government Spending, Authorities Accounting, Auditing


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Presently, auditors must labor above the writing of each section that it must go through perfectly whenever they submit it for the review by senior auditors. Many of them possess expressed aggravation at the reality they are bad writers. As a result, they squander considerable amounts of your time doing what they are worst by. Meanwhile, the senior auditors have difficulties synthesizing each of the individual areas together to compile just one report draft from the work provided by the auditors. Generally, the most time consuming part of that chore intended for senior auditors is producing the necessary changes to each of the individual sections first.

By contrast, the proposed becomes the taxation report production process is made to allow the mature auditors to reconcile any technical taxation issues with the person auditors although largely neglecting the publishing of those sections. The mature auditor’s primary responsibility is merely to confirm the fact that technical review information is correct and that it really is presented in a manner that fulfills the audit prepare. The elderly auditors today send the writer the person sections mixed into the structural form of an entire draft record but with no significant becomes the composing.

Under the recommended changes, the writer will have already attended the taxation team conferences and will fully understand the examine plan by the time he or she at any time sees the first survey draft. Basically, the writer will know already the story from the audit and is just expecting factual information, analyses, and conclusions through the audit crew. Currently, the audit team (at numerous levels) need to author the storyplot together with featuring the factual information since the writer just learns the storyplot of the review by studying the 1st draft of the report after the individual sections have been written by auditors, modified and rewritten by senior auditors, and edited and rewritten again by taxation managers.

Bottom line

In order for the new proposed review report production process to work, auditors would have to end up being instructed to provide the article writer with specific sections comprising bullet factors or full-sentence outlines rather than spending the essential time to in fact draft every section like it had been a portion from the finished audit report. If necessary, the article writer would validate information or perhaps intended display structure, nonetheless it is more likely the writer can collaborate together with the senior auditor and the examine manager to refine the report more proficiently than is currently possible.

On the whole, the most important advantage of the proposed change to the audit survey production procedure is that that tremendously decreases the amount of time currently squandered by auditors, senior auditors, and review managers about writing. It eliminates the majority of the redundant replication of work between the several levels of review and that allows auditors to focus even more on taxation issues. Ultimately, it would raise the audit survey production acceleration, allow the Inspector General to get Audit to complete even more audits every year, and restore more federal money every single fiscal season than the current process permits.


Cornell University Legislation School. (2011). U. S i9000. Code Subject V. Inspector General Act of

1978. Retrieved July 18, 2011 from the CULS Legal Details Institute web page http://www.law.cornell.edu/uscode/html/uscode05a/usc_sup_05_5_10_sq2.html

Edwards, G., Wattenberg, M., and Lineberry, R. (2009). Govt in America: People

Politics, and Policy. New york city, NY: Longman.

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Behavior. Higher

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