Accession Number:

ADA127046

Title:

Internal Control Systems for Purchasing Transactions within the Fourth Marine Division Using Units.

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1982-12-01

Pagination or Media Count:

70.0

Abstract:

This thesis presents a suggested generalized design base to be utilized by the using units of the 4th Marine Division when establishing a system of internal controls for purchasing transactions. It stresses administrative controls which help ascertain the need for a purchase instead of how a purchase is accomplished. After a presentation of the requirements for an adequate system of internal controls, suggested generalized controls were presented. A redesigned purchase request document and simplified flow-charts for the source of supply and purchasing method decision questions are the major controls given consideration. A methodology for the implementation and maintenance of the final tailored system of internal controls developed ultimately by the Purchasing Officer of the Using Unit has been included to assist the Purchasing Officer in accomplishing a smooth and complete transition of all personnel who participate in the purchasing process. The final recommendation was that all of the controls be implemented and then adjusted as required.

Subject Categories:

  • Administration and Management
  • Computer Programming and Software

Distribution Statement:

APPROVED FOR PUBLIC RELEASE