An analysis of internal controls for material management operations within Navy Medical Command activities

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Author
Adams, Ronald L.
Warywoda, Theodore
Date
1984-12Advisor
Whipple, D.
Ansari, S.
Harris, R.
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Show full item recordAbstract
The requirement for strong internal controls to eliminate
waste, fraud, abuse, and mismanagement in the Federal
Government has been mandated by law and Presidential policy.
However, there are events which indicate that there may be
important weaknesses in the internal controls for medical
supply operations within Navy Medical Command activities.
This thesis describes a research effort which evaluates the
control system to determine if there are areas in which
stronger controls could result in improved effectiveness,
efficiency and economy of operations within medical material
management operations. The major approach is an analysis of
the existing control systems as compared to a "good" control
system which is based on management control literature. The
conclusions and recommendations reached on the basis of
research and analysis are provided.
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