Air Force Internal Control Systems: A Proposal for Improvement

摘要

This thesis reviewed the effectiveness of the Internal Control Review (ICR) program. The review consisted of two parts. First, a literature review revealed strong feelings among field personnel that the ICR program needs modification. Second, a pilot interview was administrated to 31 Cost Analysis practitioners. At least one representative was selected from each major air command, one Separate Operating Agency (SOA), and two recent overseas returnees. Participants were polled about their opinions, about strengths or weaknesses within the program, and about specific suggestions for improvement. Statistical analyses were completed using results from the Statistical Package for Social Sciences (SPSS) programs. Analysis of results indicated that the ICR program is misunderstood. Program guidance and year-end certification require simplification. Greater emphasis should be placed on invoking and refining current internal management controls. The most frequently suggested method was merging the Air Force self-inspection program with the ICR program. Recommendations included increased training to forestall misunderstanding, streamlining guidance, strengthening the self-inspection program, and a cost/benefit analysis of the ICR program.