Implementation and Execution of an Internal Control Program in a Naval Shipyard

摘要

This thesis reviews the evolution of an internal control program from the Federal Manager's Financial Integrity Act through implementation by local line managers. Using interviews and a case study analysis of one shipyard's internal control program, a current picture of how the program is working provides evidence that the use of internal controls can make a difference when promoted throughout the entire chain of command. This thesis also reviews the elements of internal control and its history in the government and in the Navy. (KR)