Abstract
The Office of Inspector General (OIG) has an overall mission to prevent and detect fraud, waste, and mismanagement in Department of Energy (DOE) programs. As part of its responsibility in accomplishing its mission, the DOE Office of Audits publishes an Annual Work Plan'' in September of each year. The prime focus of the plan is to identify opportunities for audits to enhance the effectiveness, efficiency, and integrity of the DOE's programs and operations. Through this plan, we are able to maximize the effectiveness of our resources and to avoid duplicating audit coverage being provided by other audit groups, such as the US General Accounting Office (GAO) to US Department of Energy programs. Such planning is required by Office of Management and Budget Circular A-73 and DOE Order 2321.1A. This work plan, includes those audits that are to be carried over from Fiscal Year 1991 and those that are to be started during Fiscal year 1992.
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