The Internal Control System and Control Programs: A Reference Guide
Abstract
This thesis was designed as a reference guide for managers, specifically Commanding Officers and Comptrollers, concerning the internal control system and control programs. It provides a general overview of the internal control system and discusses the various external and internal audits, inspections, reviews and investigative organizations and programs. The thesis defines the audit system includes audit standards and the audit process. Practical guidelines for preparing for and participating in audits or inspections are included. An additional reading list of relevant directives and instructions governing the various programs and agencies is intended as a central resource for managers to obtain additional information.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1990
- Accession Number
- ADA232249
Entities
People
- Debra A. Lewandowski
Organizations
- Naval Postgraduate School