Results 1 to 10 of about 6,099,803 (350)
Internal-Control Willingness and Managerial Overconfidence [PDF]
Frontiers in Psychology, 2021 Internal control is a branch of accounting subject, and accounting control and risk management are the core of enterprise internal control. Previous studies have shown that high-quality internal control inhibits or regulates managerial overconfidence ...
Bin Liu, Lin Li
doaj +2 more sources
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 Internal control delivers guarantee and trust for investors, clients, suppliers, but also for the entity’s employees and other interested parties. As a result, an effective internal control system has a significant impact on the credibility of a modern ...
C.V. , E.G.
doaj +1 more source
Вестник университета, 2021 The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses
I. I. Chebyshev
doaj +1 more source
Implementation of the control activities in Serbian enterprises [PDF]
Megatrend Revija, 2017 The paper discusses the implementation of control activities, as a component of the internal control, on the sample of 91 enterprises from the Republic of Serbia. Research was conducted from April to September 2013.
Jovetić Slavica +2 more
doaj +1 more source
Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS
Disclosure, 2023 The role of A good internal audit in a company can increase control over the possibility of fraud and increase company value, therefore internal audit must have the competence and professionalism to carry out its duties and functions properly. This study
Levana Andaiaanti Arianto +2 more
doaj +1 more source
Determinants of human resource investment in internal controls
China Journal of Accounting Research, 2013 Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal control-related tasks (IC ...
Jong-Hag Choi +2 more
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2021 This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance.
Roni Budianto +2 more
doaj +1 more source
Presentation an internal control quality prediction model for companies listed in Tehran Stock Exchange [PDF]
فصلنامه بورس اوراق بهادار, 2020 Conflict of interests between managers and employees paves the way for the improper conduction of internal controls, thus obscuring the realization of the goals expected of the implementation of such controls.
Saeed Alipour +3 more
doaj +1 more source
Social Development & Security, 2019 The article summarizes the arguments and counterarguments in the framework of scientific discussion on the choice of indicators of the scientific and methodological apparatus for assessing the effectiveness of the system of internal control of the ...
Анатолій Лойшин
doaj +1 more source
COSO Model for Internal Control (II)
CECCAR Business Review, 2020 The main purpose of internal control is to provide reasonable assurance regarding the achievement of the entity’s general objectives (regardless of whether the entity is a trading company or not).
Mirela PĂUNESCU
doaj +1 more source