Results 41 to 50 of about 223,204 (156)

Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies

Journal of Management and Business Administration, Central Europe, 2016
Purpose: The aim of this study was to identify the content of disclosures presented by public companies listed on the Warsaw Stock Exchange on the internal control and risk management systems in relation to financial reporting.
Jacek Gad
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Methodological Recommendations in the System of Regulation of Internal State Financial Control [PDF]

Финансовый журнал
In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control.
Tatyana V. Saakyan, Yulia V. Barabanova
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ORGANISATION OF INTERNAL FINANCIAL CONTROL IN THE PUBLIC SECTOR

Business Navigator
Public internal financial control in Ukraine has made a great leap forward in recent years. The reform, which is being implemented by the Ministry of Finance through the Department for Harmonisation of State Internal Financial Control, is aimed at strengthening and improving internal control mechanisms and the internal audit function. A legal framework
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The novelties in the legislation of the Russian Federation on public financial control

Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2014
The article studies the new legislation of the Russian Federation on public financial control. The author justifies the idea of reforming financial control through the need to fight corruption, which has obtained a warning scale in Russia and threatens ...
Alexander Yalbulganov
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The State Financial Control in Ukraine: Directions of Improvement of its Organization and Evaluation [PDF]

Problemi Ekonomiki, 2016
The aim of the article is to examine the essence of the state financial control, identify directions of its improvement and define effective methods for its evaluation.
Lomeiko Yuliia A.
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Strengthening Public Financial Integrity Through Internal Control and Internal Audit Strategies

The Indonesian Accounting Review
Fraud prevention plays an important role in improving accountable and transparent financial management in the public sector. This study aims to examine the effects of internal control systems and internal audits on fraud prevention in the Ambon City Government. A quantitative explanatory approach was used.
Yuspico Cornelis, Victor Cornelis
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THE ROLE OF INTERNAL CONTROL UNITS IN MITIGATING FINANCIAL MISMANAGEMENT IN GOVERNMENT DEPARTMENTS

Journal of Management Small and Medium Enterprises (SME's)
The study explores how internal control units (ICUs) identify, assess, and manage risks related to public fund mismanagement. This study is grounded by control theory, which explains the function of internal control mechanisms to avert financial ...
Awonke Geqeza
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Polarization of state financial control on the basis of the subject matter of the subjects control

Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2018
This article considers mechanism of financial control over public resources of Ukraine based on agents of the institute of control: the Accounting Chamber of Ukraine, the State Audit Service of Ukraine, the State Treasure Service of Ukraine and ...
V. V. Kurianov
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Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia)

Jurnal Ekonomi dan Bisnis, 2016
This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion.
Syahril Djaddang, Shanti Lysandra
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Analysis of the recommended approach for risk assessment and management in the internal financial control in the public sector of Bulgaria [PDF]

Икономика и компютърни науки, 2020
The purpose of the article is to analyse the application of the recommended approach for risk assessment and management in the internal financial control of public sector organizations in Bulgaria. The study is based on a questionnaire-based survey.
Galin Markov
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