Audit Plan, Fiscal Year 2006

The Library of Congress Office of the Inspector General Audit Plan Fiscal Year 2006Office of Inspector General Library of Congress Audit Plan – FY 2006 Table of Contents Page Introduction and Definitions 1 The Library’s Fiscal 2004-2008 Strategic Plan Summary 3 New Audits Summary 7 New Audit Descriptions 8-19 Carryover Audits Summary 20 Carryover Audit Descriptions 21-34 Office of the Inspector General Library of Congress Audit Plan - FY 2006 Introduction and Definitions This plan identifies the audits of Library of Congress programs, operations, and financial 1activities that we anticipate beginning or completing during the fiscal year. A one-page description of each assignment is included after the summary pages for new (page 7) and carryover (page 20) audits. The descriptions provide an overview of the audit topic and objectives and identify the type of audit. ‘New Audits’ are expected to begin in FY 2006. ‘New Audits’ may include assignments that were in last year’s audit plan but were not yet started at the beginning of FY 2006. Carryover audits are those that are in progress at the beginning of FY 2006. Given our resources and the extensive analysis required to conduct audits, this plan is somewhat ambitious; accordingly, we expect to start most, but not all, of the audits in this plan. ...