Research on Internal Controls and Auditing. Navy Financial Management Improvement Program. Volume 3

摘要

The purpose of this volume is to present the results of our efforts related to Task 2, (Part II) of our project task plan. This task was designed to enable our project team to develop an understanding of the Navy's existing and developing ADP internal controls and the current practices of the Naval Audit Service. This knowledge was needed to guide our research efforts and provide a basis from which recommendations to improve the internal control environment in the Navy could be made. The report is divided into the following: Naval Audit Service; NAVDAC and the System Development Process; The NARDAC Operating Environment; System Surveys; System Descriptions (Appendices A & B); Observations and Conclusions; Impact of Task 2 on Future Efforts.