Search Results - subject:"INTERNAL CONTROL SYSTEM"

Sustaining Competitive Advantage Through Good Governance and Fiscal Controls : Risk Determinants in Internal Controls

Rahman, Jahidur Md - 2020

This study conducts a comprehensive review of the literature published during 1989-2020 to identify the factors that can cause internal control weakness. This review is organized around five main groups, namely: 1) rapid growth and restructuring, 2) financial reporting complexity, 3) auditor...

Persistent link: https://www.econbiz.de/10012823043

The Relationship Between Sarbanes-Oxley Policies and Donor Advisories in Nonprofit Organizations

Saxton, Gregory D. - 2020

This study examines the impact of Sarbanes–Oxley (SOX) on the nonprofit sector. Focusing on three key SOX policies applicable to charities—conflict-of-interest policies, records retention policies, and whistleblower policies—this study tests the relationship between the existence and...

Persistent link: https://www.econbiz.de/10012825558

The IAPC's International Auditing Guidelines and its Controversial IAG 13 on the Auditor's Report

Zeff, Stephen A. - 2020

This paper is a historical account of the founding, organization and early operation of the International Auditing Practices Committee (IAPC), which was one of the committees of the International Federation of Accountants (IFAC), from 1978 to 1991. It examines the debates and disagreements...

Persistent link: https://www.econbiz.de/10014094486

Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman

Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30

Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....

Persistent link: https://www.econbiz.de/10012215631

An analysis of the reserved fund management internal control system at the Indonesia mission abroad

Herawati, Ni Komang; Simanjuntak, Binsar H. - In: Contemporary research in accounting : an Indonesian context, (pp. 203-217). 2020

Persistent link: https://www.econbiz.de/10012170515

Factors influencing audit findings of the Indonesian district governments' financial statements

Pamungkas, Bambang; Avrian, Cendy; Ibtida, Reisya - In: Cogent Business & Management 6 (2019), pp. 1-18

-Compliance with Regulations using the Weaknesses of the Internal Control System as the moderating variable. Our results show that Size … has a positive impact on the Internal Control System. Otherwise, the Completion of Audit Recommendation negatively affects … both the Internal Control System and the Non-Compliance with Regulatory. The other independent variables of Local Income …

Persistent link: https://www.econbiz.de/10012117471

Internal Auditing & Risk Management, No. 2 (54)

Vasile, Emilia; Simion, Dănuţ-Octavian; Manta, Otilia; … - 2019

The leadership of the modern enterprise is no longer satisfied with operative information but wants forecasts, wishes to anticipate future competition movements and the future evolution of the market taking into account what is happening today. Achieving good economic efficiency by businesses is...

Persistent link: https://www.econbiz.de/10014104829

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Lisic, Ling Lei - 2019

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from...

Persistent link: https://www.econbiz.de/10012902052

When Does Internal Control Over Financial Reporting Curb Resource Extraction? Evidence from China

Ge, Weili - 2019

We examine whether the strength of internal control over financial reporting (internal control) reduces the expropriation of resources from the firm by managers and controlling shareholders. Although we have ample evidence from prior literature that internal controls reduce errors in financial...

Persistent link: https://www.econbiz.de/10012903754

The Failure of Corporate Internal Controls and Internal Information Sharing : A Conceptual Framework for Taiwan

Tsai, Chang-hsien - 2019

Although East Asian jurisdictions such as Taiwan have been adopting similar models of Anglo-American independent directors and audit committees in recent years, we can find that common issues are failure of internal controls, in general, and dysfunctional internal information-sharing mechanisms,...

Persistent link: https://www.econbiz.de/10012903979