Tại sao GAO này có học Căn cứ Trách nhiệm của Đạo luật Thuế đô la năm 2002, Hoa Kỳ Chứng khoán và Exchange Commission (SEC) là cần thiết để chuẩn bị và trình Quốc hội và Văn phòng Quản lý và Ngân sách được kiểm toán báo cáo tài chính. | GAO United States Government Accountability Office Report to the Chairman United States Securities and Exchange Commission November 2011 FINANCIAL AUDIT Securities and Exchange Commission s Financial Statements for Fiscal Years 2011 and 2010 . Government Accountability Office GAO YEARS 1921-2011 ACCOUNTABILITY INTEGRITY RELIABILITY GAO-12-219 This is trial version November 2011 ÀG AO Accountability Integrity Reliability Highlights Highlights of GAO-12-219 a report to the Chairman United States Securities and Exchange Commission Why GAO Did This Study Pursuant to the Accountability of T ax Dollars Act of 2002 the United States Securities and Exchange Commission SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. Pursuant to the Securities Exchange Act of 1934 amended in 2010 by the Dodd-Frank Wall Street Reform and Consumer Protection Act Dodd-Frank Act SEC is also required to submit audited financial statements for the Investor Protection Fund IPF to Congress. GAO under its audit authority audited SEC s and IPF s financial statements to determine whether 1 the financial statements are fairly presented and 2 SEC maintained effective internal control over financial reporting. GAO also tested SEC s compliance with selected provisions of laws and regulations. In accordance with the 1934 act as amended by the Dodd-Frank Act GAO also reported on SEC s assessment of its internal control over financial reporting. What GAO Recommends GAO is not making recommendations in this report but will be reporting separately on the control issues identified during its audit along with recommendations for corrective actions. In commenting on a draft of this report SEC stated that as part of its strategy for addressing financial reporting control issues SEC will complete migration of its core financial system to a federal government shared service provider in fiscal year 2012. SEC also plans to .
