Nuclear materials control and accountability (NMC and A) auditors in the 90's

Conference · Tue Jan 01 04:00:00 EST 1991 · Nuclear Materials Management. Annual Meeting Proceedings; (United States)

OSTI ID:5664419

Barham, M A; Abbott, R R ^[1]

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1. Martin Marietta Energy Systems, Inc., Oak Ridge, TN (United States)

The increase in emphasis on the adequacy of the NMC and A internal control systems requires that management define what type of training and experience is needed by NMC and A Internal Audit Program. At Martin Marietta Energy Systems, inc. (the prime contractor for the Department of Energy at Oak Ridge, Tenn.), the Central NMC and A Manager has developed a comprehensive set of NMC and A Internal Audit policies that defines performance standards, methods of conducting audits, mechanisms for ensuring appropriate independence for NMC and A auditors, structure for standardized audit reports and working papers, and a section that addresses the development of training plans for individual NMC and A auditors. The training requirements reflect the unique combination of skills necessary to be an effective NMC and A Internal Auditor- a combination of the operational auditing skills of a Certified Internal Auditor, the accounting auditing capabilities of a Certified Public Accountant, and the specific technical knowledge base associated with nuclear materials. This paper presents a mechanism for identifying an individual training program for NMC and A auditors that considers the above requirements and the individual's long-range career goals.

• OSTI ID: 5664419
• Report Number(s): CONF-910774--
• Conference Information: Journal Name: Nuclear Materials Management. Annual Meeting Proceedings; (United States) Journal Volume: 20
• Country of Publication: United States
• Language: English

Related Subjects

055000* -- Nuclear Fuels-- Safeguards
Inspection
& Accountability
98 NUCLEAR DISARMAMENT, SAFEGUARDS, AND PHYSICAL PROTECTION
ACCOUNTING
AUDITS
CONTROL
EDUCATION
ENERGY AUDITS
MANAGEMENT
MATERIALS
NUCLEAR MATERIALS MANAGEMENT
PERSONNEL
RADIOACTIVE MATERIALS
TRAINING