A Historical Analysis of Internal Review

Abstract

Internal review is the local commander's in-house audit function; and as such forms an important part of the local commander's system of management controls. Recently, increased emphasis has been placed on internal review because of the increased awareness of the need to manage accountable resources, and the internal review function's potential for improving the economy, efficiency, and effectiveness of operations. This thesis examines the history and development of auditing in general and internal review in particular, presents the current status of internal review in the Department of Defense, and analyzes the effectiveness of current programs. Five alternatives of internal review organization are analyzed for effectiveness, and a decentralized but hierarchical organization proposed for implementation. Other recommendations include organizing the internal review function in a direct staff relationship to the local commander, and the placement of local audit boards under the direct supervision and management of the internal review function.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1981
Accession Number
ADA110695

Entities

People

  • Donald D. Lancaster Jr.

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Business Administration
  • Department Of Defense
  • Governments
  • Law
  • Management Personnel
  • Military Science
  • Money
  • National Governments
  • National Politics
  • National Security
  • Navy
  • Organizational Structure
  • Personnel Management
  • Students
  • Tank Guns
  • United States

Readers

  • Emergency Management and Homeland Security.
  • Organizational Process Management (OPM).
  • Systems Analysis and Design