An Internal Audit Model for the U. S. Coast Guard.

摘要

Internal Audit is an element of internal control within an organization that provides management with information to aid in the achievement of organization goals. The ways in which internal audits help in meeting organization goals is examined, and a method by which the Coast Guard can apply these concepts is presented using the program structure initiated in 1965 for Planning, Programming and Budgeting in the Coast Guard as a basis for an internal audit system. The General Accounting Office has provided specific guidance in this area. Organizationally, it is proposed that internal audit should be in the 'operating administration' level rather than the Executive Department level in order to have maximum impact. In conclusion, an organizational model for the implementation of an internal audit function in the Coast Guard is presented. (Author)