An examination of the interrelationship between the structure of financial management and the internal audit function within the Department of Defense

Abstract

This thesis examines the relationship between comptroller functions and internal audit functions within the Department of the Navy and the Department of the Air Force. Comptroller functions and internal audit functions are two significant control systems used in the Department of Defense to manage scarce resources in a complex organizations. they are of critical importance to overall effectiveness of financial management. the organization and nature of the comptroller functions are reviewed first followed by a similar review of the internal audit functions. This study addresses whether or not comptroller functions influence the type of service performed by internal audit.