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 2005-11-15 monographic deposited born digital 82 p. GA 1.13:GAO-06-239 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-239 P0b002ee18037420e f:d06239 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-239 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-239 GAO-06-239 Accountability Accounting standards Auditing standards Financial management Financial records Financial statement audits Financial statements Information security Internal controls Reporting requirements Reports management Other Written Product A41559 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 of 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 audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2005 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. We also tested SEC's compliance with certain laws and regulations. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-239/html/GAOREPORTS-GAO-06-239.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-239/pdf/GAOREPORTS-GAO-06-239.pdf GAO-06-239 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-239 Other Written Product GAO-06-239; Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2005 and 2004; Accountability Accounting standards Auditing standards Financial management Financial records Financial statement audits Financial statements Information security Internal controls Reporting requirements Reports management