Inspectors General: Compliance with Professional Standards by the Agriculture Inspector General: Afmd-86-41

GAO reviewed the Department of Agriculture's (USDA) Office of Inspector General's (OIG) compliance with professional standards in conducting audits and investigations. GAO found that, of the 23 audit and investigation standards it reviewed, OIG satisfactorily complied with 18. Although OIG complied with certain aspects of the other 5 standards, GAO found that: (1) some OIG supervisors did not document their reviews of subordinates' work and their reviews of evidence to support report statements; (2) auditors did not have evidence to support some report statements; (3) some audit reports were not clear, concise, and convincing; (4) OIG investigators did not prepare plans for most of the investigations reviewed; and (5) OIG staff could not always locate case files in records storage centers. GAO believes that, in addition to improvements needed to bring OIG into satisfactory compliance with certain standards, OIG needs to: (1) develop a written strategic plan for each of the program areas it audits; and (2) consider revising training plans for investigators.