The recent emphasis in all levels of government on accountability of resources has resulted in an increase in concern for internal control. Included in internal control systems is internal auditing. Self-review at a field activity takes the form of Internal Review. This thesis examines the conceptual basis of Internal Review by discussing auditing and more specifically internal auditing in both the Public and Private Sectors followed by a comparison with internal auditing and internal review in the Department of the Navy, including a case study of a Marine Corps Air Station Internal Review Division. Information for this thesis was collected by a library search, numerous phone calls (including calls to the Office of the Director of Internal Audit Policy for the Department of Defense, the Naval Audit Service Headquarters, and the Marine Corps Air Station in the case study) , and materials provided by the Naval Audit Service and the Marine Corps Air Station. Recommendations for improvement are included for both the policy-making and operating levels of the Department of Defense and the Department of the Navy.
Naval Postgraduate school
Naval Postgraduate School
M.S. in Management
Department of Administrative Sciences
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