Results 51 to 60 of about 223,204 (156)

Improving Financial Practices in South African Local Municipalities: The Role of Internal Control Mechanisms in Promoting Good Governance [PDF]

E-Journal of Humanities, Arts and Social Sciences
In 2020, a speech by the Auditor General of South Africa emphasised the importance of implementing internal control mechanisms as safeguards against financial loss and fraud, promoting transparency, accountability, and ultimately fostering public trust ...
Prince Chukwuneme Enwereji , Moses Thabang Hlongoane   +1 more
doaj   +1 more source

INTERNAL FINANCIAL AUDIT AS A PREVENTIVE CONTROL ACTIVITY IN THE FIELD OF PUBLIC PROCUREMENT

Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences)
The article is devoted to the role of internal financial audit in the field of public procurement in Ukraine.  The purpose of the article is to determine the role of internal financial audit as a tool for preventing abuse in the field of public procurement by analyzing and systematizing the theoretical foundations and practical aspects of internal
Tetiana Bilobrovenko, Andrii Lisovyi, Oksana Riabchuk   +2 more
openaire   +3 more sources

Optimizing internal controls for U.S. public sector payroll and financial reporting

Finance & Accounting Research Journal
Public sector payroll and financial reporting systems in the United States are vulnerable to fraud, waste and mismanagement due to weak internal controls and inadequate oversight mechanisms. This study examines how optimizing internal control systems can enhance financial integrity, reduce payroll fraud and strengthen compliance within U.S.
null Judith Tekyi Mensa, null Tobias Kwame Adukpo   +1 more
openaire   +1 more source

Assessment of public internal financial control and ways to reform it

Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка, 2010
Issues which restrain implementation of effective state internal financial control are mentioned and the ways of improvement are proposed.
openaire   +1 more source

THE INTERNAL CONTROL MODELS IN ROMANIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Internal control is indissolubly linked to business and accounting. Throughout history, domestic and international trade has grown exponentially, which has led to an increasing complexity of internal control, to new methods and techniques to control ...
TEODORESCU CRISTIAN DRAGOȘ
doaj  

Financial control, audit and monitoring institutional differences and common characteristics in the public sector

Економіка, управління та адміністрування
The article reveals the theoretical and methodological principles and applied aspects of financial control, audit, and monitoring in the public finance management system.
Y.M. Denysovets
doaj   +1 more source

HONESTY IN THE LEVEL OF INTERNAL CONTROL ON FINANCIAL REPORTING IN PUBLIC COMPANIES IN NIGERIA

PEOPLE: International Journal of Social Sciences, 2018
This paper examined honesty in the level of internal control on financial reporting in public companies in Nigeria. It became necessary since no level of internal control is fraud free .Noticeably, public companies wine down shortly after establishment due to poor management of resources despite control measures in place.
openaire   +1 more source

INTERNAL CONTROL IN PUBLIC HEALTH SERVICES INSTITUTIONS [PDF]

Economica, 2017
Internal control has a special role in the efficient organization of the entity’s management. The components of this control in the institutions of public health service are determined by the specific character of these institutions and National ...
Ludmila FRUMUSACHI
doaj  

Location of external state financial control in national control system of Ukraine

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The article estimates the theoretical basis of the external state financial control in Ukraine in the context of defining its place in the formation of the functional areas of internal and external controls in order to eliminate duplication of a single ...
N.G. Vygovska, A.Y. Slavitska
doaj  

Vulnerabilities and Risks in Romanian Public Financial Accounting [PDF]

Ovidius University Annals: Economic Sciences Series, 2017
Internal audit plays an important contributive role in the economic credibility of an economy. By improving, the quality of internal audit and control in public institutions we can increase the efficiency of public spending and the whole economy in ...
Terinte Paula-Andreea, Cărăușu Dumitru-Nicușor   +1 more
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