Normally, external auditors review the entity's information technology control procedures when assessing its overall internal controls.

The department's auditors, dispatched from Washington, reviewed transfers in and out of the account during a five-month period last year.

White House officials said that auditors would review 250,000 claims a year, up from the current 200,000.

His auditors also reviewed the records from 78 companies that drove special-education students and others for the Board of Education.

To do that, the auditors must review the names of clients.

Following is a list of objectives the auditor should review:

"Until that board committee completes its investigation, our auditor can't go in and review the final figures," he said.

The auditors also reviewed 50 randomly selected accident reports from 1993 and found that 20 of the accidents had not been adequately investigated.

The auditor should also review previous studies or audits of the acquisition project and of the agency's information resources management functions.

If a profile exists from an earlier assignment, the auditor should review and update it.