An Evaluation of Internal Control for a Nonappropriated Fund Instrumentality (NAFI)

Abstract

This thesis reviews the internal controls of selected transaction cycles for a Nonappropriated Fund Instrumentality (NAFI). A review of the Governments internal control requirements is followed by the review which utilized interviews, observation, and investigative techniques to gain an understanding of the internal control structure. The study includes narrative descriptions, transaction flowcharts, and internal control questionnaires for gaining full understanding of the business activities. Test of controls utilizing attribute sampling were employed to evaluate the effectiveness of the NAFI internal control structure. Analyses and recommendations are offered for improvement of internal controls.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1992
Accession Number
ADA249135

Entities

People

  • Daniel J. Gahr

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Administrative Personnel
  • Auditing
  • Business Administration
  • California
  • Civilian Personnel
  • Department Of Defense
  • Employment
  • Management Personnel
  • Materials
  • Money
  • Organizational Structure
  • Personnel Management
  • Sampling
  • Supervisors
  • Test And Evaluation
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.
  • Instructional Design and Training Evaluation.
  • Systems Analysis and Design