A model for an operational audit of United States Coast Guard non-appropriated fund activities
Dufresne, Paul Anthony
Liao, Shu S.
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Operational auditing is briefly described through an analysis of its development, nature, and the relationship between the auditor's qualification and the purpose of an operational unit. Standards developed by the General Accounting Office for an operational audit are examined as a basis for comparison with current audit programs in Coast Guard Non-appropriated Fund Activities (NAFA). The need for an operational auditing program in Coast Guard NAFA is established based on the level of operations of large Coast Guard NAFAs. A model for an operational audit program in in Coast Guard NAFA is developed along with proposed guidelines and considerations. Considerations in implementing the proposed operational audit program are discussed as well as the author's recommendations for implementing an operational audit program in Coast Guard NAFA. The author concludes that there is a need for operational audit program in Coast Guard NAFA and that implementation of the developed operational audit model would improve the current Coast Guard NAFA internal audit program.
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