Internal control systems for purchasing transactions within the Fourth Marine Division using units.

This thesis presents a suggested generalize!design base to be utilized by the using units of the *th Sarins Division when establishing a system of internal controls for purchas- ing transactions.It stresses a 3. min istrative controls which help ascertain the need for a ourcuse instead of hew a pur- chase is acoempiished.After a presentation of the requirements for an adeguate system of internal controls, suggested Purchasing Officer in accomplishing a smooth and complete transition of ail personnel who participate in the purchasing process.The final r ecommeniati on was tiat all of the controls be implemented and then a! justed as required.