FBI Internal Audit: Opportunities for Improvement, Report to Congressional Requesters [open pdf - 3MB]
In response to a congressional request, GAO reviewed the Federal Bureau of Investigation's (FBI) internal audit activities to determine the: (1) extent of the audits' focus on major FBI investigative programs; (2) steps FBI took to increase the qualifications, independence, and permanence of its inspection and audit staffs; and (3) potential weaknesses in audit quality and effectiveness. GAO found that, since 1979, FBI has: (1) improved its inspection and program evaluation activities by focusing on its 11 major investigative programs during division and field office inspection; (2) evaluated all major investigative programs at least once, except for the recently established FBI Drug Program; and (3) raised the educational and experience requirements for its program evaluation staff. GAO also found that, by filling audit management positions temporarily with special agents, FBI could impair the independence of the internal audits.
General Accounting Office (GAO): http://www.gao.gov/