Survey of Accounting Stations in Military Airlift Command

A survey was made of accounting controls over revenue and expenditure transactions of 12 accounting stations within a military command. The accounting controls were evaluated using questionnaires designed to identify potential problem areas and served as a basis for interviews and discussions with officials. The survey was limited to identifying the existence of weaknesses in internal controls and did not attempt to establish either the extent of the weaknesses or the precise corrective actions needed.