A historical analysis of internal review
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Authors
Lancaster, Donald D.
Subjects
Internal Review
Internal Auditing
Internal Control
Auditing
Internal Auditing
Internal Control
Auditing
Advisors
Bobulinski, R. A.
Date of Issue
1981-03
Date
March 1981
Publisher
Monterey, CA; Naval Postgraduate School
Language
Abstract
Internal review is the local commander's in-house audit function; and as such forms an important part of the local commander's system of management controls. Recently, increased emphasis has been placed on internal review because of the increased awareness of the need to manage accountable resources, and the internal review function's potential for improving the economy, efficiency, and effectiveness of operations. This thesis examines the history and development of auditing in general and internal review in particular, presents the current status of internal review in the Department of Defense, and analyzes the effectiveness of current programs. Five alternatives of internal review organization are analyzed for effectiveness, and a decentralized but hierarchical organization proposed for implementation. Other recommendations include organizing the internal review function in a direct staff relationship to the local commander, and the placement of local audit boards under the direct supervision and management, of the internal review function.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Identifiers
NPS Report Number
Sponsors
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Citation
Distribution Statement
Distribution Statement A. Approved for public release: Distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.