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

摘要

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.