MN4530: Management Control Systems - NPS Online
Management Control Systems
Course #MN4530
Est.imated Completion Time: 3 months
POC: NPS Online Support
Overview
Overview of internal controls processes. Study of the design, implementation, and evaluation of management planning and control systems in Navy and Defense organizations with comparisons to large, complex private sector organizations. Specific topics include the need for planning and control, strategic planning, the resource allocation process, organization of the management control function, measurement of inputs and outputs, budgeting, reporting, and performance evaluation.
Included in degrees & certificates
- 196
Prerequisites
- MN3051
- MN3056
- MN3156
Learning Outcomes
By the end of the course, students will be able to:
- Understand management control systems and concepts such as the COSO Internal Control Integrated Framework, the Standards for Internal Control in the Federal Government, and Circular OMB A-123.
- Understand the relationship between internal controls, fraud risks, auditability, and audit readiness in industry and in the federal government.
- Identify internal control fraud risk factors and internal control system issues within industry and the government to help deter fraud, waste, and abuse.
- Apply internal control concepts to develop practical workable solutions to the problems or concerns identified, especially related to auditability and audit readiness in the federal government.
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