Search Results - subject:"Control Environment"

The value of public sector risk management : an empirical assessment of Ghana

Kong, Yusheng; Lartey, Peter Yao; Bah, Fatoumata Binta Maci - In: Administrative Sciences : open access journal 8 (2018) 3/40, pp. 1-18

minimize the occurrence and effects of risk in public organizations. The internal control elements used include: control … environment, commitment to ethics, segregation of duties, review and information and communication. These constitute the …

Persistent link: https://www.econbiz.de/10012125470

Systemic approach to management control through determining factors

Bostan, Ionel; Bîrcă, Aliona; Țurcanu, Viorel; … - In: Journal of risk and financial management : JRFM 11 (2018) 4, pp. 1-20

: control environment, management strategies and budgetary system, operational control and the performance appraisal system. …

Persistent link: https://www.econbiz.de/10011961314

Assessment of the purpose of the use of GAS : a perspective of internal audit functions in Australia

Smidt, Louis; Steenkamp, Leandi; Aidi Ahmi; Nest, D. P. … - In: International journal of information systems in the … 13 (2021) 2, pp. 65-82

Persistent link: https://www.econbiz.de/10012518693

Financial reporting malpractice and repelling employees

Lo, Eko Widodo; Susanto, Djoko; Masli, Adi - In: Research on professional responsibility and ethics in … 24 (2021), pp. 103-118

Persistent link: https://www.econbiz.de/10014292093

An analysis of practices of internal controls in small and medium enterprises in Albania

Cika, Nertila - In: The journal of accounting and management : JAM 7 (2017) 3, pp. 87-97

collect data pertaining to the five essential and interrelated components of internal control: control environment, risk …

Persistent link: https://www.econbiz.de/10011801988

Is the control environment a basis for customised risk management initiatives in South African small, medium and micro enterprises?

Bruwer, Juan-Pierré; Siwangaza, Luyolo - In: Expert journal of business and management 4 (2016) 2, pp. 105-117

Persistent link: https://www.econbiz.de/10011753071

Correlational study : internal auditing and management control environment innovation within public sector in the United States

Kasztelnik, Karina; Gaines, Victor W. - In: Financial markets, institutions and risks : FMIR 3 (2019) 4, pp. 5-15

Persistent link: https://www.econbiz.de/10012176390

ПРОБЛЕМА ОБҐРУНТУВАННЯ ДЕФІНІЦІЇ «АУДИТОРСЬКА ОЦІНКА СТАНУ ПІДСИСТЕМИ ВНУТРІШНЬОГО КОНТРОЛЮ»

Олексіївна, Сухарева Людмила; … - In: Экономикс Economics (2014) 3

В статье рассмотрены и проанализированы определения «аудиторской оценки состояния подсистемы внутреннего контроля» на основе эволюции и генезиса научной...

Persistent link: https://www.econbiz.de/10011249285

ТЕОРЕТИКО-МЕТОДИЧЕСКИЕ ОСНОВЫ ИССЛЕДОВАНИЯ ЭКОЛОГИЧЕСКОГО АУДИТА В КАЗАХСТАНЕ

Ивановна, Березюк Валентина - In: Вісник Киiвського … (2014) 3, pp. 30-36

В статье проанализированы основные подходы к развитию аудита в Казахстане, проблемы его становления. На основе полученных результатов разработаны и определены...

Persistent link: https://www.econbiz.de/10011270691

IDENTIFICATION AND EVALUATION OF AUDIT RISK IN PROJECTS FINANCED FROM EUROPEAN FUNDS

VERONEL, AVRAM; DANIELA, TOGOE GRETI - In: Annals - Economy Series 1 (2013) February, pp. 74-81

The audit of projects financed from European Structural Funds is a requirement expressly stipulated under financing contracts and supposes a series of activities, such as: - the analysis and verification of the nature, legality, accuracy and eligibility of expenses; - the verification of using...

Persistent link: https://www.econbiz.de/10010842690