Results 11 to 20 of about 22,598,976 (383)
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
MODERN PROBLEMS OF LEGISLATIVE REGULATION OF AN INTERNAL CONTROL
Вестник университета, 2020 The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized.
E. N. Kolesnikova
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
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
International aspects of pollution control [PDF]
Environmental and Resource Economics, 1992 Pollution is a by-product of production, is only gradually dissolved by the environment, and crosses national borders. The market outcome ignores the adverse effects of pollution and thus yields higher levels of output and pollution than would prevail under a supranational social planner which does care about pollution.
F. van der Ploeg +2 more
openaire +8 more sources
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
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
Journal of Applied Corporate Finance, 1993 This article, which is based on the author's Presidential address to the American Finance Association in 1993, argues that squeezing out excess capital and capacity is one of the most formidable ongoing challenges facing not only the U.S.
M. C. Jensen
semanticscholar +1 more source
Public Administration Review, 2006 Two recent examinations of management practices in three federal departments provide contemporary evidence of the need to incorporate procedures like those of the Sarbanes‐Oxley Act in the public sector. Although each department established what appeared to be well‐designed internal controls, all lacked sufficient monitoring and assessment of the ...
Nancy Roberts, Philip J. Candreva
openaire +3 more sources
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The article discusses key standard requirements to the system of internal control and puts forward the algorithm of building a reliable system of internal control, which could promote improvement of business organization, timely disclosing, preventing ...
Elvira I. Bakhtigozina
doaj +1 more source