Relevant bibliographies by topics / Internal control

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Academic literature on the topic 'Internal control'

Author: Grafiati
Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Internal control"

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McNamee, Daniel, and Daniel M. Wolpert. "Internal Models in Biological Control." Annual Review of Control, Robotics, and Autonomous Systems 2, no. 1 (May 3, 2019): 339–64. http://dx.doi.org/10.1146/annurev-control-060117-105206.

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Rationality principles such as optimal feedback control and Bayesian inference underpin a probabilistic framework that has accounted for a range of empirical phenomena in biological sensorimotor control. To facilitate the optimization of flexible and robust behaviors consistent with these theories, the ability to construct internal models of the motor system and environmental dynamics can be crucial. In the context of this theoretic formalism, we review the computational roles played by such internal models and the neural and behavioral evidence for their implementation in the brain.
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Bös, Dieter, and Wolfgang Peters. "Privatization, internal control, and internal regulation." Journal of Public Economics 36, no. 2 (July 1988): 231–58. http://dx.doi.org/10.1016/0047-2727(88)90031-x.

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Stanišić, Mile. "Internal control assurance." Revizor 21, no. 84 (2018): 75–86. http://dx.doi.org/10.5937/rev1881075s.

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Shala, MSc Mervete. "Internal budget control." ILIRIA International Review 1, no. 1 (June 30, 2011): 89. http://dx.doi.org/10.21113/iir.v1i1.201.

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Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.
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Giroud, C., J. Arnaud, V. Adjidé, and A. Vassault. "Internal quality control." Annales de biologie clinique 68, no. 1 (December 2010): 203–21. http://dx.doi.org/10.1684/abc.2011.0558.

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Koo, Ja Eun, and Eun Sun Ki. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating." Sustainability 12, no. 20 (October 19, 2020): 8645. http://dx.doi.org/10.3390/su12208645.

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Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and internal control weaknesses (ICWs). We then examine two types of career experience of IC personnel—length of service and accounting experience—and their effect on ICWs. We conduct logit regression analyses using the data of 1876 non-financial listed firms in Korea. The results show that ICW firms have low ESG ratings. We also find that the accounting experience of IC personnel is more closely related to ICWs than the length of service. This implies that the accounting expertise of IC personnel may have a greater effect on internal control quality than the understanding of a firm’s business. Overall, our findings provide evidence that firms must have IC personnel with sufficient accounting expertise for sustainable management.
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Vaassen, E. H. J. "Control en de controllerfunctie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (April 1, 2003): 146–54. http://dx.doi.org/10.5117/mab.77.16291.

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Management control en internal control zijn processen, ofwel onderling samenhangende activiteiten die ertoe moeten leiden dat organisaties ‘in control’ komen of blijven. De controller zal in meer of mindere mate steunen op management controls dan wel internal controls. De functie van controller wordt tegenwoordig op verschillende manieren ingevuld. Afhankelijk van de invulling die een bepaalde controller aan zijn functie geeft, zal hij in meer of mindere mate steunen op management control of internal control. De laatste decennia laten een ontwikkeling zien waarin de interne controle is opgeschoven van controle gericht op de betrouwbaarheid van informatie, via controle gericht op de kwaliteit van de bedrijfsvoering, naar beheersing van de processen in organisaties en daarmee het huidige internal control. Daarmee vertoont internal control sterke overeenkomsten met management control. Dit artikel stelt dat, om te voorkomen dat de controller verwordt tot een statische functie die zich niet aanpast aan de veranderingen in de organisatie en haar omgeving, het onderscheid tussen management control en internal control moet worden losgelaten en dat de gesignaleerde convergentietendens tussen management control en internal control nastrevenswaardig is.
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Serebryakova, Tatyana Yu. "Risks and Internal Control in the Organization Management." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (July 25, 2020): 322–31. http://dx.doi.org/10.5373/jardcs/v12sp7/20202113.

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Gramling, Audrey, and Arnold Schneider. "Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations." Managerial Auditing Journal 33, no. 3 (March 5, 2018): 318–35. http://dx.doi.org/10.1108/maj-07-2017-1606.

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Purpose This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology/approach A behavioral experiment is conducted with internal auditors as participants in a 2 × 2 between-subjects factorial design. Findings Results indicate that internal auditors are less likely to evaluate a pervasive control deficiency related to “tone at the top” as a material weakness than a process-specific control deficiency. Furthermore, internal auditors are somewhat less likely to evaluate a process-specific internal control deficiency as a material weakness when management has primary influence over the internal audit function than when the audit committee has primary influence. It is also found that the best practice of internal audit oversight (i.e., primary oversight of internal auditors by the audit committee) may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal control. Research limitations/implications Limitations of this research include lack of economic consequences (e.g. future pay and job loss) associated with the internal control decisions made by the participants; less concise information provided to the participants than would generally be available to them; and lack of generalizability of the findings beyond the specific company setting and internal control scenario portrayed in the case materials. Practical implications Not evaluating a pervasive control deficiency related to “tone at the top” as a material weakness seems to not fully align with relevant professional guidance and can possibly result in inaccurate internal information about the quality of internal controls. Furthermore, having an internal auditor’s evaluation of a process-specific internal control deficiency influenced by the party with primary influence over the internal audit function would not appear to align with relevant professional guidance. Finally, primary oversight by the audit committee of the internal auditors may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal controls and, thus, possible communication of inaccurate internal control information. Originality/value This study is the first to address whether the party with primary influence over the internal audit function influences an internal auditor’s evaluation of internal control deficiencies.
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Schwartz, Malcolm. "Do Not Audit Internal Control Over Financial Reporting—Audit Internal Control!" EDPACS 48, no. 4 (October 2013): 1–11. http://dx.doi.org/10.1080/07366981.2013.834713.

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Dissertations / Theses on the topic "Internal control"

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Kakherskyi, S. I. "Internal model control." Thesis, Sumy State University, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46906.

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Synthesis of automatic control system aims to do the calculation, which is the ultimate goal of finding a rational system structure and establish the optimal values of the parameters of its individual parts. In energy automatic control system is used to restore normal operation after emergency situations or for maintaining certain defined parameters of the system.
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Arwinge, Olof. "Internal Control : A Study of the Concept and Themes of Internal Control." Licentiate thesis, Linköping University, Linköping University, Economic Information Systems, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-57994.

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This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity.

We have surveyed scientific research on the subject of internal control and reviewed regulatory texts as well as practical frameworks and standards. Based on this literature study, we have investigated some of the findings from previous research. Components and particular features of internal control were described and discussed. We have also identified and summarized themes and issues that frequently occur in writings on the subject.

During recent years, demands have been made for greater accountability and transparency in corporate governance. The independent audit activity has become the primary tool for securing accountability. Some regard this as the emergence of an audit society. An important joint development has been the rise of internal control systems. Internal control, once a private matter for technical assurance specialists, has risen to be an autonomous field of expertise and a mode of organizing uncertainty. Traditionally internal control has had a fairly direct relationship to the accounting records. The wider approaches to internal control have expanded its boundaries significantly, far beyond the financial reports and the duties of the accountant. Internal control has become an all-encompassing process.

Enterprise risk management practices are growing and evolving. An associated development has been that internal control has become more closely tied to these risk management practices, and therefore also to the formulation and execution of strategies. New risk-related regulations and practical frameworks have contributed to the transformation of internal control into a co-extensive with risk management. Internal control is now considered to be a form of risk treatment through which risk may be managed in different ways.

Internal control is today a primary regulatory and formal olicy object. Lawmakers and supervisory authorities are increasingly concerned with the design and operating effectiveness of internal controls. Disclosure requirements imposed on firms are forcing them to provide public disclosures about their internal control systems, which were previously private to firms.

Both scientific research and practical writings suggest that internal control designs are contingent upon certain variables. These variables include company objectives and strategies, regulatory characteristics, risk and risk appetite, firm size and managements’ attitudes to risk and control. Building internal control capabilities is important if firms are to be able to design balanced, integrated, dynamic and cost-effective internal controls.

Internal control is considered to be a key corporate governance mechanism. Some researchers however, have pointed out that there is still much to learn about internal control quality and how internal control is associated with corporate governance quality. The fact that internal control is an inherently complex concept poses a significant research barrier, and while all research methods are valid, it is unlikely that archival studies or experiments are able to measure internal control quality. Instead, we recommend case studies of how firms design, apply and oversee their systems of internal control.

This study was made possible through the research collaboration between my former employer, Skandia, and Linköping University through the Research Programme for Auditors and Consultants. During the final stage, generous funding was provided by the Jan Wallanders and Tom Hedelius foundation as well as the Tore Browaldhs foundation.


Denna avhandling behandlar kontroll med utgångspunkt i ett revisionsperspektiv. I detta sammanhang har begreppet intern kontroll utvecklats tillsammans med revisionens teori och praktik samt dess uppsatta målsättningar. Traditionellt har intern kontroll betraktats som ett medel för att öka effektiviteten i revisionsinsatsen och ett sätt för företagen att undvika oegentligheter samt felaktigheter i redovisning.

Inom ramen för denna studie har vi undersökt befintlig vetenskaplig forskning om intern kontroll. Vi har även tagit del av regulatoriska texter samt praktiskt orienterade ramverk och standarder avseende intern kontroll. Baserat på denna litteraturstudie har vi analyserat några av de resultat som forskning så långt har kommit fram till. Begreppets olika komponenter och aspekter har beskrivits och diskuterats. Även återkommande teman och diskussioner inom befintlig forskning om intern kontroll har identifierats och sammanfattats.

Under senare år har det framförts krav på tydligare ansvar och transparens i ägar- och bolagsstyrning. Den oberoende revisionsaktiviteten har blivit ett huvudsakligt verktyg för att säkra sådant ansvar och forskare har benämnt denna ökning av revisionsaktivitet i termer av ett revisionssamhälle. En viktig sammanhängande del i denna utveckling har varit den interna kontrollens framväxt. Intern kontroll, ett begrepp som under lång tid främst varit av intresse för revisorer, har vuxit fram till ett självständigt område och ett sätt att hantera osäkerhet. Traditionellt har intern kontroll haft ett relativt direkt förhållande till redovisning och finansiell rapportering. Bredare definitioner av intern kontroll har väsentligt utvidgat dess gränser, långt bortom de finansiella rapporterna och redovisarens uppgifter. Intern kontroll har blivit en genomgripande process i företag.

Processer för riskhantering växer och utvecklas inom företag. Som en del av denna utveckling har intern kontroll blivit knuten allt närmare till riskhantering, och därmed även till företagets mål och strategier. Nya regelverk och praktiska ramverk kring riskhantering har bidragit till att intern kontroll omformats till en förlängning av riskhantering. Intern kontroll ses idag som en form av riskrespons genom vilken företagets riskexponering kan hanteras på olika sätt.

Idag är intern kontroll ett regulatoriskt objekt. Lagstiftare, normgivare och tillsynsmyndigheter är allt mer intresserad av den interna kontrollens utformning och effektivitet. Olika regelverk ställer krav på att företag redovisar för externa intressenter hur kontrollsystemet är utformat och fungerar, kontrollsystem som tidigare varit en privat angelägenhet för företag.

Såväl forskning som praktiskt orienterad litteratur om intern kontroll menar att det interna kontrollsystemets utformning är beroende av externa och interna variabler. Dessa variabler inkluderar bolagets mål och strategier, regulatoriska förhållanden, grad av osäkerhet i omgivningen, företagsstorlek, styrelsens riskaptit samt ledningens inställning till risk och kontroll. Att utveckla kompetens inom intern kontroll är viktigt om bolag skall kunna utforma balanserade, integrerade, dynamiska och kostnadseffektiva kontroller.

Intern kontroll beskrivs idag som en viktig mekanism i ägar- och bolagsstyrning. Vissa forskare hävdar dock att det fortsatt finns mycket att lära om kvalitet i intern kontroll samt hur detta i sin tur påverkar kvaliteten i ägar- och bolagsstyrningen. Det faktum att intern kontroll är en komplex process påverkar möjligheterna att utföra forskning inom området, och även om alla forskningsmetoder är viktiga, är det osannolikt att man via arkivstudier eller experiment kan fånga komplexiteten i begreppet. Istället rekommenderar vi fallstudier av hur bolag utformar, tillämpar och följer upp intern kontroll.

Denna forskningsstudie har kunnat genomföras tack vara samarbetet mellan min tidigare arbetsgivare, Skandia, och Linköpings Universitet via Forskningsprogrammet för Revisorer och Konsulter. I slutfasen av detta projekt har även Jan Wallanders och Tom Hedelius stiftelse samt Tore Browaldhs stiftelse bidragit med generös finansiering.

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Oram, Paul. "Internal model adaptive control." Thesis, University of Newcastle Upon Tyne, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440564.

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Adegbege, Ambrose. "Constrained internal model control." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/constrained-internal-model-control(44e1ab3f-cb8d-42ba-ad76-f91450b47f48).html.

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Most practical control problems must deal with constraints imposed by equipment limitations, safety considerations or environmental regulations. While it is often beneficial to maintain operation close to the limits in order to maximize profit or meet stringent product specifications, the violation of actuator constraints during normal operation can result in serious performance degradation (sometimes instability) and economic losses. This thesis is concerned with the development of control strategies for multivariable systems which systematically account for actuator constraints while guaranteeing closed-loop stability as well as graceful degradation of non-linear performance. A novel anti-windup structure is proposed which combines the efficiency of conventional anti-windup schemes with the optimality of model predictive control (MPC) algorithms. In particular, the classical internal model control (IMC) law is enhanced for optimal performance by incorporating an on-line optimization. The resulting control scheme offers both stability and performance guarantees with moderate computational expense. The proposed optimizing scheme has prospects for industrial applications as it can be implemented easily and efficiently on programmable logic controllers (PLC).
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Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.

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Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.

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Ackerman, Christo. "Internal auditors perceptions of the impact of control elements on internal control systems." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008158.

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The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.
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Muacassange, Profirio Manuel Ipupo. "O sistema de controlo interno no sector da saúde em Angola: um estudo de caso e uma proposta de abordagem." Master's thesis, universidade de Évora, 2019. http://hdl.handle.net/10174/27369.

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Este trabalho de projeto apresenta ao leitor um estudo, com base no conhecimento científico, que visa demonstrar aos gestores de unidades hospitalares de Luanda (Angola) a importância do sistema de controlo interno, bem como da auditoria interna, nas organizações. Complementarmente, e este é o foco principal, propõe um modelo de Sistema de Controlo Interno para algumas áreas administrativo-financeiras de uma unidade de saúde, facilmente replicável para outras. A estratégia de investigação empregada neste trabalho é um Estudo de Caso de uma das principais unidades hospitalares de Angola, que por motivos de confidencialidade, será designada por Clínica Alfa, baseado numa diversidade de evidências resultantes de pesquisas primária, secundária e documental e na filosofia de investigação do positivismo introduzida por Auguste Comte. Concluiu-se que, na unidade hospitalar em estudo, o controlo interno era bastante débil e propôs-se uma Framework para melhoria do mesmo, suscetível de ser adaptada a unidades similares; Abstract: The Internal Control System in the Health sector in Angola: a case study and a proposed approach This work aims to present to the reader a study, based on scientific knowledge, that aims to demonstrate to the managers of hospital units in Luanda (Angola) the importance of the internal control system, as well as internal auditing, in organizations. Complementarily, and this is the main focus, it proposes a model of Internal Control System for some administrative-financial areas of a health unit, easily replicable for others. The research strategy employed in this work is a Case Study of one of the main hospital units in Angola, which for reasons of confidentiality will be called Clínica Alfa, based on a diversity of evidence resulting from primary, secondary and documentary research and on the philosophy of investigation of positivism introduced by Auguste Comte. It was concluded that, in the hospital under study, the internal control was quite weak and a Framework was proposed for its improvement, capable of being adapted to similar units.
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Bae, Dal Hyeoung. "Internal control in an EDI environment." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28303.

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VIDAL, DENISE SABOIA MEDEIROS. "UNDERSTANDING ACCOUNTABILITY IN INTERNAL CONTROL ROUTINES." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2018. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=34341@1.

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O cenário do Brasil hoje está permeado por escândalos de corrupção, lavagem de dinheiro, formação de quadrilha, dentre outros crimes que envolvem grandes empresas e o poder público. Nesse sentindo, as rotinas de controle interno, bem como os procedimentos que envolvem um sistema de Controles Internos, surgem como instrumentos fundamentais para lidar com esse cenário. Utilizando o conceito de accountability fornecido por Pinho e Sacramento (2008) e sob o olhar das rotinas organizacionais e as peculiaridades do controle interno, o presente estudo pretendeu investigar a forma como os profissionais entendem a accountability nas rotinas de controles internos. A partir de uma abordagem fenomenográfica foram entrevistados 20 profissionais nomeados de agentes de Controles Internos em uma seguradora, localizada na cidade do Rio de Janeiro, no período de 09/08/2017 a 09/10/2017. As análises retornaram três concepções: a primeira relaciona-se ao respeito aos artefatos, a segunda envolve qualificar as rotinas e a terceira diz respeito a proteger a organização. Ademais, as dimensões explicativas das concepções foram identificadas de acordo com seguintes categorias: deferência à transparência; intensidade da interação dos aspectos; o senso de responsabilidade e o respeito ao controle. Os achados sugerem que há uma construção de concepções que evolui do instrumental à percepção de valor. Além disso, as evidências indicam que os profissionais possuem uma percepção significativa de responsabilidade nas rotinas de controles internos e, por fim, traz à luz a relação entre a melhoria dos processos e a intensidade da interação entre os aspectos ostensivo e performativo da rotina organizacional.
Brazil s today scenario is full of corruption scandals, money laundering, racketeering, among other crimes involving large corporations and public power. Bearing this in mind, the internal control routines, as well as the procedures that involve an Internal Control system, appear as fundamental tools to deal with this scenario. Using Pinho and Sacramento s concept of accountability (2008) and under the watch of organizational routines and peculiarities of internal control, the present study was aimed to investigate how professionals understand accountability in internal control routines. From a phenomenological approach 20 professionals were interviewed, all of them working in Internal Control department of an insurance company located in Rio de Janeiro City, from 09/08/2017 to 09/10/2017. The analyzes returned three concepts: the first is related to the respect with the artifacts, the second involves qualifying routines, and the third concerns to the organization protection. In addition, the explanatory dimensions of the concepts were identified according to the following categories: deference to transparency; intensity of interaction aspects; the sense of responsibility and respect for control. The findings suggest that there is a construction of concepts that evolves from instrumental to perception of value. In addition, the evidence indicates that professionals have a significant perception of responsibility in the routines of internal controls. And finally, brings to light the relationship between process improvement and the interaction intensity between the ostensible and performative aspects of organizational routines.
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Books on the topic "Internal control"

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Arwinge, Olof. Internal Control. Heidelberg: Physica-Verlag HD, 2013. http://dx.doi.org/10.1007/978-3-7908-2882-5.

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Internal control manual. [Dhaka]: Finance Division, Ministry of Finance, 2005.

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Harrer, Julie, ed. Internal Control Strategies. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119205487.

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Office, General Accounting. Internal control management and evaluation tool: Internal control standards. [Washington, DC]: The Office, 2001.

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Office, General Accounting. Internal control management and evaluation tool: Internal control standards. [Washington, DC]: The Office, 2001.

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Office, General Accounting. Internal control: Standards for internal control in the federal government. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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Burger, Anton, and Heinrich Schmelter. Internal Control für Führungskräfte. München: Oldenbourg Wissenschaftsverlag Verlag, 2012. http://dx.doi.org/10.1524/9783486717716.

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Datta, Aniruddha. Adaptive Internal Model Control. London: Springer London, 1998. http://dx.doi.org/10.1007/978-0-85729-331-2.

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Miceli, Alex. Internal control program manual. Washington, D.C. (1920 N St., N.W., Washington 20036): MK Technology*Deltac, 1993.

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Adaptive internal model control. London: Springer, 1998.

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Book chapters on the topic "Internal control"

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Guilding, Chris, and Kate Mingjie Ji. "Internal control." In Accounting Essentials for Hospitality Managers, 95–125. 4th ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-6.

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Diamond, Jack. "Internal Control and Internal Audit." In The International Handbook of Public Financial Management, 374–95. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_18.

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Reginato, Elisabetta, Isabella Fadda, and Paola Paglietti. "Internal Control Models." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 3374–79. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_3347.

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Roffel, Brian, and Ben H. Betlem. "Internal Model Control." In Advanced Practical Process Control, 161–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-642-18258-7_7.

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Reginato, Elisabetta, Isabella Fadda, and Paola Paglietti. "Internal Control Models." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_3347-1.

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Cendrowski, Harry, and Louis W. Petro. "Internal Control Evaluation." In Private Equity, Second Edition, 201–18. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203391.ch11.

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Utgoff, Paul E., James Cussens, Stefan Kramer, Sanjay Jain, Frank Stephan, Luc De Raedt, Ljupčo Todorovski, et al. "Internal Model Control." In Encyclopedia of Machine Learning, 553. Boston, MA: Springer US, 2011. http://dx.doi.org/10.1007/978-0-387-30164-8_413.

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Stein Smith, Sean. "Internal Control Considerations." In Blockchain, Artificial Intelligence and Financial Services, 143–50. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29761-9_11.

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Weik, Martin H. "internal control block." In Computer Science and Communications Dictionary, 820. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9409.

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Kearney, Edward. "Internal Quality Control." In Hormone Assays in Biological Fluids, 277–89. Totowa, NJ: Humana Press, 2013. http://dx.doi.org/10.1007/978-1-62703-616-0_18.

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Conference papers on the topic "Internal control"

1

Pan, Ting, and Yu Song. "Research on internal control audit, internal control deficiency and audit fees." In Second International Conference On Economic and Business Management (FEBM 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/febm-17.2017.60.

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Jones, A. H. "Design of digital two steps internal model controller with simplified internal model." In UKACC International Conference on Control (CONTROL '98). IEE, 1998. http://dx.doi.org/10.1049/cp:19980468.

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Liu, Kailong, Kang Li, and Jing Deng. "A novel hybrid data-driven method for li-ion battery internal temperature estimation." In 2016 UKACC 11th International Conference on Control (CONTROL). IEEE, 2016. http://dx.doi.org/10.1109/control.2016.7737560.

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Reznikova, Yulia Vladislavovna. "THEORETICAL ASPECTS OF INTERNAL FINANCIAL CONTROL AND INTERNAL AUDIT." In Российская наука: актуальные исследования и разработки. Самара: Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-2-131/135.

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Norhayati, M. N., M. Y. Mashor, S. M. Sharun, A. A. Azamimi, and Wan Nur Hadani. "Internal Model Control for InnoSAT attitude control." In 2011 International Conference on Electrical, Control and Computer Engineering (INECCE). IEEE, 2011. http://dx.doi.org/10.1109/inecce.2011.5953924.

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Zhiping Zhang and Guangxin Fu. "Internal control and earnings persistence." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339942.

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Xuhong, Tan, and Dang Junfeng. "Internal Control Analysis Based on the Relationship of Internal Controls, Risk Management, Strategic Objectives." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1041.

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Jinyu Li, Feng Du, Yu Zhang, Jia Ren, and Hui Zhou. "Networked control systems based on internal model control." In 2011 International Conference on Transportation and Mechanical & Electrical Engineering (TMEE). IEEE, 2011. http://dx.doi.org/10.1109/tmee.2011.6199744.

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van der Hoeven, Saartje, Stephen Duncan, Andrew Farmery, and Clive Hahn. "Internal Model Control of Inhaled Anaesthesia." In 2007 American Control Conference. IEEE, 2007. http://dx.doi.org/10.1109/acc.2007.4282964.

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Arimoto, Yasuhito, Michiharu Kudoh, Yuji Watanabe, and Kokichi Futatsugi. "Checking assignments of controls to risks for internal control." In the 2nd International Conference. New York, New York, USA: ACM Press, 2008. http://dx.doi.org/10.1145/1509096.1509116.

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Reports on the topic "Internal control"

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Rich, B. Internal dosimetry and control. Office of Scientific and Technical Information (OSTI), May 1990. http://dx.doi.org/10.2172/6943075.

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Koerting, Uwe G. Internal Management Control Program Consolidation,. Fort Belvoir, VA: Defense Technical Information Center, January 1994. http://dx.doi.org/10.21236/ada289388.

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Davis, Brian C. Progress in Army Internal Control. Fort Belvoir, VA: Defense Technical Information Center, March 1991. http://dx.doi.org/10.21236/ada233867.

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Rogers, Jonathan, and Ilmars Celmins. Control Authority of a Mortar Using Internal Translating Mass Control. Fort Belvoir, VA: Defense Technical Information Center, June 2009. http://dx.doi.org/10.21236/ada503142.

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CORPS OF ENGINEERS WASHINGTON DC. Army Programs: USACE Internal Management Control Program. Fort Belvoir, VA: Defense Technical Information Center, May 1992. http://dx.doi.org/10.21236/ada403234.

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Morrissey, James. Threshold-Switchable Particles (TSP's) to Control Internal Hemorrhage. Fort Belvoir, VA: Defense Technical Information Center, December 2011. http://dx.doi.org/10.21236/ada612344.

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Hall, Christopher D. Internal Mass Motion for Spacecraft Dynamics and Control. Fort Belvoir, VA: Defense Technical Information Center, May 2008. http://dx.doi.org/10.21236/ada481194.

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Wood, Lewis E. Rationalization and Internal Control: Improving Marine Corps Unit-Level Internal Management Controls for the Government-Wide Commercial Purchase Card Program. Fort Belvoir, VA: Defense Technical Information Center, December 2003. http://dx.doi.org/10.21236/ada423381.

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Anderson, Shanon E. Employing the Management Internal Control Toolset (MICT) Across the Enterprise. Fort Belvoir, VA: Defense Technical Information Center, June 2012. http://dx.doi.org/10.21236/ada566080.

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Eid, Marlene. Internal external locus of control and the choice of therapy. Portland State University Library, January 2000. http://dx.doi.org/10.15760/etd.5580.

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