Accession Number:

ADA232249

Title:

The Internal Control System and Control Programs: A Reference Guide

Descriptive Note:

Master's thesis

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1990-06-01

Pagination or Media Count:

94.0

Abstract:

This thesis was designed as a reference guide for managers, specifically Commanding Officers and Comptrollers, concerning the internal control system and control programs. It provides a general overview of the internal control system and discusses the various external and internal audits, inspections, reviews and investigative organizations and programs. The thesis defines the audit system includes audit standards and the audit process. Practical guidelines for preparing for and participating in audits or inspections are included. An additional reading list of relevant directives and instructions governing the various programs and agencies is intended as a central resource for managers to obtain additional information.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE