Analysis of Internal Controls for Material Management Operations Within Navy Medical Command Activities

摘要

The requirement for strong internal controls to eliminate waste, fraud, abuse, and mismanagement in the Federal Government has been mandated by law and Presidential policy. However, there are events which indicate that there may be important weaknesses in the internal controls for medical supply operations with Navy Medical Command activities. This thesis describes a research effort which evaluates the control system to determine if there are areas in which stronger controls could result in improved effectiveness, efficiency and economy of operations within medical material management operations. The major approach is an analysis of the existing control systems as compared to a 'good' control system which is based on management control literature. The conclusions and recommendations reached on the basis of research and analysis are provided.