Results 11 to 20 of about 14,280,120 (292)

Internal Financial Control and Internal Financial Audit: Tools for Eliminating Financial Misconduct [PDF]

Montenegrin Journal of Economics
Aliya Nurgaliyeva
doaj   +2 more sources

Internal control systems, working capital management and financial performance of supermarkets

Cogent Business & Management, 2019
The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets.
Frank Kabuye, Joachim Kato, Irene Akugizibwe, Nicholas Bugambiro   +3 more
doaj   +2 more sources

Approaches to the definition of internal financial control

Путеводитель предпринимателя, 2020
The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied.
D. R. Khabibullina
doaj   +1 more source

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Cogent Business & Management
State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion.
R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, Andry Arifian Rachman   +4 more
doaj   +3 more sources

Conceptual issues of internal financial control in corporations [PDF]

Путеводитель предпринимателя, 2020
The article describes methods of financial control within the corporate principles and classification of internal financial controls. The features of the specifics of internal corporate financial control by studying the characteristics of corporate ...
N. V. Zhuravleva, T. E. Karmanova, E. N. Podshivalova   +2 more
doaj   +1 more source

THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY [PDF]

, 2023
The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed.
Leriza Desitama Anggraini, Putri, Andini Utari, Andini Utari Putri, Anggraini, Leriza Desitama   +3 more
core   +1 more source

Internal Control in State Institutions

Учёт. Анализ. Аудит, 2021
The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control.
F. Yu. Alchinova
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, Ljubisavljević Snežana, Karapavlović Nemanja   +2 more
doaj   +1 more source

Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds [PDF]

Финансовый журнал, 2022
The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the
Andrey I. Lukashov
doaj   +1 more source

THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD [PDF]

, 2023
This study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative.
Feny Nuraini, Dewi Kusuma Wardani, Wardani, Dewi Kusuma, Nuraini, Feny   +3 more
core   +1 more source