A Survey of Internal Review in the U. S. Marine Corps.

Abstract

Internal review, the Marine Corps field commander's in-house audit function, has received increasing attention recently because of its potential contribution to improved economy, efficiency and effectiveness of operations. A new Marine Corps directive on the subject expands the role of the function to a level approaching the full scope of auditing as defined by General Accounting Office standards. This thesis discusses the background of internal review and examines field compliance with current directives and a group of preferred practices from the private sector. Data from a survey of internal review groups is used to evaluate compliance against a base case model and to discuss the causes of noncompliance. The survey covered over one half of the internal review groups in the Marine Corps and was conducted using on-site visits and telephone interviews. Recommendations for improvement are presented for areas where significant findings resulted. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1980
Accession Number
ADA089294

Entities

People

  • John C. Baggette

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Business Administration
  • Congress
  • Department Of Defense
  • Directives
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • Marine Corps
  • New York
  • Organizational Structure
  • Personnel Management
  • Standards
  • Test And Evaluation
  • Training

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Maritime Combat Support and Expeditionary Logistics.
  • Organizational Process Management (OPM).