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dc.contributor.advisorRendon, Juanita
dc.contributor.advisorLandry, Steven P.
dc.contributor.authorMalik, Muhammad Sadiq
dc.dateJun-17
dc.date.accessioned2017-08-14T16:49:24Z
dc.date.available2017-08-14T16:49:24Z
dc.date.issued2017-06
dc.identifier.urihttp://hdl.handle.net/10945/55650
dc.descriptionMBA Professional Reporten_US
dc.description.abstractPakistan has the world's sixth-largest standing army, which requires numerous goods and services supplied by contractors to maintain its efficient operation. To ensure the effectiveness of the contract award process, the Pakistan Army financial management officers need further education regarding how to conduct a financial statement analysis on potential contractors. Furthermore, although the Pakistan Army follows its own internal controls and has an audit system, Pakistan Army financial management officers may benefit from the latest research in these areas for better strategic and financial management of the overall military organization. The purpose of this research is to create a best practices educational guide that includes a framework for the processes of conducting a financial statement analysis of a potential contractor, instituting effective internal controls for an army outfit, and assuring the audit readiness of an army organization that will serve to assist Pakistan Army financial management officers. This research concludes that the four steps of financial statement analysis should be adopted, including vertical and horizontal trend analysis, ten financial ratios, bankruptcy analysis, and fraud analysis. This research also recommends implementing the Committee of Sponsoring Organizations of the Treadway Commission internal control framework and the U.S. Department of Defense Financial Improvement Audit Readiness strategy. An educational guide is created as a reference for Pakistan Army financial management officers to enhance their knowledge of financial management matters related to financial statement analysis, internal controls, and audit readiness.en_US
dc.description.urihttp://archive.org/details/financialstateme1094555650
dc.publisherMonterey, California: Naval Postgraduate Schoolen_US
dc.rightsCopyright is reserved by the copyright owner.en_US
dc.titleFinancial statement analysis, internal controls, and audit readiness: Best practices for Pakistan Army financial management officersen_US
dc.typeThesisen_US
dc.contributor.departmentBusiness & Policy (GSBPP)
dc.subject.authorfinancial statement analysisen_US
dc.subject.authorfinancial health of a contractoren_US
dc.subject.authorfinancial ratiosen_US
dc.subject.authorbankruptcyen_US
dc.subject.authorfrauden_US
dc.subject.authorinternal controlsen_US
dc.subject.authorCOSO frameworken_US
dc.subject.authorimportance and effectiveness of internal controlsen_US
dc.subject.authorU.S. auditing standardsen_US
dc.subject.authorDOD audit readinessen_US
dc.subject.authorbest practices for Pakistan Armyen_US
dc.description.recognitionOutstanding Thesis
dc.description.serviceLieutenant Colonel, Pakistan Armyen_US
etd.thesisdegree.nameMaster of Business Administrationen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineBusiness Administrationen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US
dc.description.distributionstatementApproved for public release; distribution is unlimited.


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