A Model for an Operational Audit of United States Coast Guard Non-Appropriated Fund Activities.

Abstract

Operational auditing is briefly described through an analysis of its development, nature, and the relationship between the author's qualifications and the purpose of an operational audit. Standards developed by the General Accounting Office for an operational audit are examined as a basis for comparison with current audit programs in Coast Guard Non-appropriated Fund Activities (NAFA). The need for an operational auditing program in Coast Guard NAFA is established based on the level of operations of large Coast Guard NAFAs. A model for an operational audit program in Coast Guard NAFA is developed along with proposed guidelines and considerations. Considerations in implementing the proposed operational audit program are discussed as well as the author's recommendations for implementing an operational audit program in Coast Guard NAFA. The author concludes that there is a need for an operational audit program in Coast Guard NAFA and that implementation of the developed operational audit model would improve the current Coast Guard NAFA internal audit program. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1980
Accession Number
ADA093581

Entities

People

  • Paul Anthony Dufresne

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Business Administration
  • Coast Guard
  • Control Systems
  • Data Processing
  • Employment
  • Finance
  • Inventory
  • Law
  • Management Personnel
  • Money
  • Organizational Structure
  • Personnel Management
  • Standards
  • Test And Evaluation
  • United States

Readers

  • Aerial Delivery - Logistics and Supply Chain Management.
  • Defense Financial Management and Audit.
  • Joint Military Operations and Doctrine.