Lean Six Sigma analysis of shipboard audit readiness on a U.S. Navy destroyer
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Authors
Lavery, Jonathon A.
Spracklin, Robert J.
Subjects
audit
audit readiness
FIAR
financial improvement
failure analysis
lean six sigma
process improvement
audit readiness
FIAR
financial improvement
failure analysis
lean six sigma
process improvement
Advisors
Landry, Steven
Hudgens, Bryan
Date of Issue
2016-12
Date
Publisher
Monterey, CA; Naval Postgraduate School
Language
Abstract
Over the last six years, the Department of the Defense (DOD) and Department of the Navy (DON) have ramped up efforts toward achieving financial audit readiness by dedicating additional resources and implementing new process changes in support of the DOD Financial Improvement Audit Readiness (FIAR) program. Despite increased emphasis on ensuring key supporting documentation availability during an audit, the DON still has issues regarding poor quality document submissions from lower-level units, which can ultimately lead to poor audit results. This project attempts to identify and improve upon root causes of quality defects in audit-related key supporting documentation onboard U.S. ships in the Pacific Surface Fleet using a Lean Six Sigma analysis. The recommendations provided in this study augment improvement processes currently in progress, and are sequenced to build momentum before addressing higher-risk priorities. The objective of this research is to develop a case study for use by DON FIAR that examines audit-related areas of improvement and the implementation of additional process changes at the unit level. The case study is meant to spur discussion on how the DON can benefit from Lean Six Sigma analysis to improve quality and mitigate the risk of audit failure.
Type
Thesis
Description
MBA Professional Report
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Citation
Distribution Statement
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.