Search Results - subject:"COSO framework"

Slow moving stock problem: empirical evidence from Malaysia

Nawawi, Anuar; Salin, Ahmad Saiful Azlin Puteh - In: International Journal of Law and Management 60 (2018) 5, pp. 1148-1162

Purpose The purpose of this study is to identify weaknesses in the internal control of the stock management processes and provide recommendations to improve those weaknesses. The study also analyses whether the current stock management processes are adequately documented and updated regularly....

Persistent link: https://www.econbiz.de/10014781993

A case study of fraud concerns at a homeowners' association

Lehmann, Constance M.; Heagy, Cynthia Donnell - In: Issues in accounting education 32 (2017) 1, pp. 67-77

Persistent link: https://www.econbiz.de/10011687291

Internal control over financial reporting : opportunities using the COBIT framework

Rubino, Michele; Vitolla, Filippo - In: Managerial auditing journal 29 (2014) 8, pp. 736-771

Persistent link: https://www.econbiz.de/10010429746

Internal control over financial reporting: opportunities using the COBIT framework

Rubino, Michele; Vitolla, Filippo - In: Managerial Auditing Journal 29 (2014), pp. 736-771

, the analysis in this paper illustrates how the Committee of Sponsoring Organizations (COSO) framework impacts on the MWs …

Persistent link: https://www.econbiz.de/10010934893

Internal control over financial reporting: opportunities using the COBIT framework

Rubino, Michele; Vitolla, Filippo - In: Managerial Auditing Journal 29 (2014) 8, pp. 736-771

, the analysis in this paper illustrates how the Committee of Sponsoring Organizations (COSO) framework impacts on the MWs …

Persistent link: https://www.econbiz.de/10014929936

Improving internal controls over inventory with radio frequency identification technology

Leavins, John R.; Ramaswamy, Vinita - In: Review of business information systems 17 (2013) 2, pp. 59-63

Persistent link: https://www.econbiz.de/10009757961

The American Accounting Association: issues in governance and internal control

Huber, Wm. Dennis - In: International Journal of Critical Accounting 5 (2013) 3, pp. 301-325

amendments to the bylaws were passed in spring 2011. Furthermore, although the AAA is a co-sponsor of the COSO framework of … internal control, there is no indication that the AAA has adopted the COSO framework. Over 56% of the respondents believe the …

Persistent link: https://www.econbiz.de/10010682868

A clustering and visualisation approach to the analysis of internal control structures

Jokipii, Annukka; Lansiluoto, Aapo; Eklund, Tomas - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 151-175

Treadway Commission (COSO) framework. The empirical data were collected through a survey of 741 Finnish companies. Over 90% of …

Persistent link: https://www.econbiz.de/10009352518