An evaluation of internal control for a Nonappropriated Fund Instrumentality (NAFI).
Loading...
Authors
Gahr, Daniel J.
Subjects
Internal control
flowcharts
internal control questionnaires
internal control review
tests of internal control
attribute sampling
evaluating internal control
flowcharts
internal control questionnaires
internal control review
tests of internal control
attribute sampling
evaluating internal control
Advisors
Fremgen, James M.
Date of Issue
1992-03
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis reviews the internal controls of selected
transaction cycles for a Nonappropriated Fund Instrumentality
(NAFI). A review of the Governments internal control requirements
is followed by the review which utilized interviews, observation,
and investigative techniques to gain an understanding of the
internal control structure. The study includes narrative
descriptions, transaction flowcharts, and internal control
questionnaires for gaining full understanding of the business
activities. Test of controls utilizing attribute sampling were
employed to evaluate the effectiveness of the NAFI internal control
structure. Analyses and recommendations are offered for
improvement of internal controls.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funding
Format
72 p.;28 cm.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.