Research on Internal Controls and Auditing. Navy Financial Management Improvement Program. Volume 1. Management Summary

摘要

The purpose of this interim report is to summarize the results of our survey and documentation of present Navy internal control and auditing practices related to distributed systems and present our research findings on the impact of distributed systems on internal control. The overall objective of this engagement is to assist the Navy in developing improved internal controls and EDP audit capability in the area of distributed systems and minicomputers.