Review and Evaluation of Internal Control in the Department of the Navy.

Abstract

This thesis will provide a review and evaluation of the internal control program in the Department of the Navy. Topics considered include: the evolution of the term internal control both in the private and public sectors; the theoretical background of R. N. Anthony's planning and control system and his management control process; the establishment and review of internal control systems within both sectors; and illustrative cases which demonstrate the inadequacy of focusing on the narrow interpretation of internal accounting control. It is the author's belief that management control--measures employed by management to reach its objectives--is the only meaningful framework within which the subsets of administrative and accounting controls must be combined for the effective and efficient accomplishment of the organization's objectives, whether of the public or private sector.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1984
Accession Number
ADA144818

Entities

People

  • A. M. Oppe

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Commerce
  • Computers
  • Contractors
  • Control Systems
  • Employment
  • Financial Management
  • Law
  • Management Personnel
  • Money
  • National Security
  • Organizational Structure
  • Personnel Management
  • Security
  • Test And Evaluation
  • United States

Readers

  • Defense Acquisition Program Management
  • Defense Financial Management and Audit.
  • Economics