Results 11 to 20 of about 4,990,437 (299)
ASSESSMENT OF INTERNAL CONTROL SYSTEM IN LITHUANIA
ECONOMICS AND MANAGEMENT, 2012 The article analyzes the internal control system, the combination of its existentialism and effectiveness with regard to the fact that in present economic situation special attention is given to learning and prevention of frauds not only in Lithuania, but also in the entire world.
Giriūnienė, Gintarė, Giriūnas, Lukas
openaire +2 more sources
"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]
Jurnal Manajemen Dan Kewirausahaan, 2020 The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri +1 more
doaj +1 more source
Fraud Prevention in Bumdes Fund Management with Internal Locus of Control as a Moderating Variable [PDF]
International Journal of Management, Accounting and EconomicsThis study aims to analyze the influence of individual morality and internal control systems on fraud prevention, with internal locus of control as a moderating variable, in Village-Owned Enterprises (BUMDes) in Sumbawa Regency.
Risdan Arianto +2 more
doaj +1 more source
Accounting Profession Journal (APAJI), 2022 There are differing viewpoints upon the participation of users of internal control system towards the development of internal control systems of the projects.
Amani Mbogella
doaj +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 Efficiency of managerial decisions, higher economical characteristic of transactions, providing truthfulness of finance accounting, compliance of company work with the effective legislation depend greatly on competent internal control.
E. I. Bakhtigozina
doaj +1 more source
When Management Override Negates Common Sense [PDF]
, 2007 Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system.
Noe, Kelly, Rogers, Violet
core +3 more sources
Status of Establishment of Internal Control System in Iranian Banks [PDF]
مطالعات تجربی حسابداری مالی, 2022 A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests.
Seyyed Morteza Mortazavi +2 more
doaj +1 more source
Controversial Aspects of the Internal Control Concept
Учёт. Анализ. Аудит, 2018 The logic of the paper is based on defining the key aspects of internal control notion as a phenomenon in modern management process. The article considers the issues of applying Article 19 “Internal control” of the Federal Act 402 taking into ...
A. V. Bоdуako
doaj +1 more source
Emergence of carbapenemase-producing Klebsiella pneumoniae of sequence type 258 in Michigan, USA
Infectious Disease Reports, 2013 The prevalence of carbapenemase-producing Enterobacteriaceae (CPE) in our hospital increased beginning in 2009. We aimed to study the clinical and molecular epidemiology of these emerging isolates.
Ruchika Jain +6 more
doaj +1 more source
, 2005 This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process.
Akers, Michael D., Yahr, Robert
core +3 more sources