United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2005-05-26 monographic deposited born digital 95 p. GA 1.13:GAO-05-244 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-244 P0b002ee18039eef9 f:d05244 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-05-244 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-244 GAO-05-244 Accounting standards Auditing standards Financial management Financial records Financial statement audits Financial statements Internal controls Reports management Accountability Reporting requirements Other Written Product A25177 Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability for Tax Dollars Act of 2002, the SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the initial audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2004 financial statements were reliable, (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) SEC's management complied with applicable laws and regulations. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-244/html/GAOREPORTS-GAO-05-244.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-244/pdf/GAOREPORTS-GAO-05-244.pdf GAO-05-244 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-244 Other Written Product GAO-05-244; Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Year 2004; Accounting standards Auditing standards Financial management Financial records Financial statement audits Financial statements Internal controls Reports management Accountability Reporting requirements Public Law 99-335