A Survey of Internal Review in the U. S. Marine Corps.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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Internal review, the Marine Corps field commanders in-house audit function, has received increasing attention recently because of its potential contribution to improved economy, efficiency and effectiveness of operations. A new Marine Corps directive on the subject expands the role of the function to a level approaching the full scope of auditing as defined by General Accounting Office standards. This thesis discusses the background of internal review and examines field compliance with current directives and a group of preferred practices from the private sector. Data from a survey of internal review groups is used to evaluate compliance against a base case model and to discuss the causes of noncompliance. The survey covered over one half of the internal review groups in the Marine Corps and was conducted using on-site visits and telephone interviews. Recommendations for improvement are presented for areas where significant findings resulted. Author
- Administration and Management