Results 21 to 30 of about 19,291,952 (356)

DESIGNING THE INTEGRATED SYSTEM OF RISK MANAGEMENT AND INTERNAL CONTROL NECESSARY FOR MANAGERIAL DECISION-MAKING

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

The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance

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, Rama Komara Putra, Windu Mulyasari   +2 more
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

Analysis of internal control models

Buhalterinės Apskaitos Teorija ir Praktika, 2014
Internal control evaluation is one of the most important steps of audit. For conducting this step properly internal control evaluation models are used. Every model has its own advantages and disadvantages.
Živilė Simonaitytė
doaj   +1 more source

Analysis of Financial Quality Reporting Submitted by Internal Audit Controlling Systems [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2023
Internal controls and external audits can be of extreme importance by the information given when it comes to the actions taken internally by the audited entity or by the parties involved with the audited entity in some such way.
Stefania Mariana VOICU
doaj   +1 more source

Internal control volgens Sarbanes-Oxley [PDF]

MAB, 2004
In deze bijdrage worden de recente ontwikkelingen rondom het afleggen van verantwoording inzake ‘internal control’ geschetst. Met name wordt ingegaan op eisen die door de Sarbanes-Oxley wet (SOx) zijn opgelegd en die een extraterritoriale werking ...
Jim Emanuels, Oscar Van Leeuwen, Philip Wallage   +2 more
doaj   +3 more sources

The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

, 2020
In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses.
Fernanda Fernandhytia, Muslichah Muslichah   +1 more
semanticscholar   +1 more source

A research in internal audit & internal control

, 2021
Business today are facing great challenges and complications than ever before, as economical, legal and technological interdependence become more common and pronounced. Due to these developments, risks may go unidentified too long and early warning indicators ignored. It is therefore an assumption that every business organisation has put in place risk
openaire   +4 more sources

Monitoring the efficiency of organisation’s internal control and economic security system

Вестник университета, 2022
The article reviews the content and economic role of monitoring financial and economic activities. The aim of the study is to determine the essence of one of the main elements that make up the internal control system, namely: monitoring, which ensures ...
O. A. Ageeva, Yu. D. Matytsyna
doaj   +1 more source