Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures

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Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2009, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2009 and 2008 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2009, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2009. The purpose of this report is to present (1) our recommendations related to the significant deficiencies we reported and discussed in our opinion report; (2) less significant internal ... continued below

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United States. Government Accountability Office. March 31, 2010.

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Description

Correspondence issued by the Government Accountability Office with an abstract that begins "On November 16, 2009, we issued our opinion on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2009 and 2008 financial statements. We also issued our opinion on the effectiveness of SEC's internal controls over financial reporting as of September 30, 2009, and our evaluation of SEC's compliance with selected provisions of laws and regulations during fiscal year 2009. The purpose of this report is to present (1) our recommendations related to the significant deficiencies we reported and discussed in our opinion report; (2) less significant internal control issues we identified during our fiscal year 2009 audit of SEC's internal controls and accounting procedures, along with our related recommended corrective actions; (3) the status of the recommendations reported as open in our April 2, 2009, management report (see enclosure I), and (4) the status of the security weaknesses in information systems controls at SEC that we identified in public and "Limited Official Use Only" reports issued in 2005, 2007, 2008, and 2009, that were unresolved at the time of our March 16, 2009, information security reports."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • March 31, 2010

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  • June 12, 2014, 7:50 p.m.

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United States. Government Accountability Office. Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures, text, March 31, 2010; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc296687/: accessed December 12, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.