An evaluation of internal control for a Nonappropriated Fund Instrumentality (NAFI).
Gahr, Daniel J.
Fremgen, James M.
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This thesis reviews the internal controls of selected transaction cycles for a Nonappropriated Fund Instrumentality (NAFI). A review of the Governments internal control requirements is followed by the review which utilized interviews, observation, and investigative techniques to gain an understanding of the internal control structure. The study includes narrative descriptions, transaction flowcharts, and internal control questionnaires for gaining full understanding of the business activities. Test of controls utilizing attribute sampling were employed to evaluate the effectiveness of the NAFI internal control structure. Analyses and recommendations are offered for improvement of internal controls.
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