The impact of agency audits on the Buy Our Spares Smart (BOSS) Program
Christian, Ronald D.
Hart, E. Neil
Carrick, Paul M.
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This thesis examines the effects of audits on the Navy's Buy Our Spares Smart (BOSS) Program. The BOSS program was established in 1983 in response to the Department of Defense's efforts to resolve the spare parts pricing problem. The study focused on the impact of Government (U.S. General Accounting Office, Department of Defense Inspector General, and Naval Audit Service) auditing on the development and progress of the BOSS program. This study examined all (20) completed audits as listed in the BOSS annual reports and compared them against changes that have occurred since inception of the BOSS program. The researcher found no significant impact of Government auditing on the BOSS program. The BOSS program has demonstrated unusual stability from the beginning implying that the program was extremely well thought out and executed. Audit findings and recommendations readily support this supposition. (Author)
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