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 2008-04-01 monographic deposited born digital 21 p. GA 1.13:GAO-08-461R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-461R P0b002ee18037a753 f:d08461r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-461R machine generated eng fdlp REPORT GAOREPORTS-GAO-08-461R GAO-08-461R Accountability Accounting standards Auditing standards Data integrity Documentation Federal regulations Financial management Financial management systems Financial records Financial statement audits Financial statements Information security Internal controls Policy evaluation Program evaluation Records management Reporting requirements Reports management Securities Systems integration Policies and procedures Correspondence A81472 On November 16, 2007, we issued our report on the U.S. Securities and Exchange Commission's (SEC) fiscal years 2007 and 2006 financial statements and on SEC's internal control as of September 30, 2007. We also reported on the results of our tests of SEC's compliance with selected provisions of laws and regulations during fiscal year 2007. The purpose of this report is to present areas of SEC's internal controls identified during our fiscal year 2007 audit that could be improved. This report contains 14 recommendations to SEC to improve these internal controls and procedures. These recommendations are in addition to those we already provided to SEC as a result of our prior audits of SEC's financial statements. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-461R/html/GAOREPORTS-GAO-08-461R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-461R/pdf/GAOREPORTS-GAO-08-461R.pdf GAO-08-461R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-461R Correspondence GAO-08-461R; Internal Control: Improvements Needed in SEC's Accounting and Financial Reporting Process; Accountability Accounting standards Auditing standards Data integrity Documentation Federal regulations Financial management Financial management systems Financial records Financial statement audits Financial statements Information security Internal controls Policy evaluation Program evaluation Records management Reporting requirements Reports management Securities Systems integration Policies and procedures