Dissertations / Theses: '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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Iwejor, Ike Chima. "Internal Controls: Identifying Control Elements and implementation Dynamics Facing Retail Companies." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4379.

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Retail company managers face challenges that include how to protect their companies from theft, embezzlement, and fraud. Retail companies lose up to 5% of their revenue to frauds annually. However, in most cases, managers' understanding, design, and implementation of strong internal control systems could minimize the problem. The purpose of this case study was to explore strategies managers used to strengthen internal control. The purposive sample included 5 experienced company managers from large and medium-size retail companies in Virginia. The conceptual framework consisted of the treadway committee of sponsoring organizations model and the criteria of control. Participant interviews, document reviews, and observation led to rich data. Interview data were transcribed, coded, and analyzed using the modified Van Kaam method to identify themes such as control, technology, evaluation, adaptability, efficiency, and accountability. Findings showed that deficiencies caused changes in the control systems, personnel, and evaluation that figure centrally in internal control reviews. Managers' use of technologies emerged as the key strategy for minimizing risk. Business leaders could use these findings to strengthen operational practices and inculcate in employees' ethics of internal control. Business leaders may thereby produce civil members within their operating communities. Resultant lower product prices could benefit consumers, improve community-company relationships, and make the community safer.

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García, Salcedo Carlos Andrés. "Inventory Control in Supply Chains: An Internal Model Control Approach." Doctoral thesis, Universitat Autònoma de Barcelona, 2013. http://hdl.handle.net/10803/116201.

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Esta tesis se basa en el diseño de estrategias de gestión de inventario en cadenas de suministro usando la teoría de control. El principal objetivo es proponer un esquema de control para resolver los principales problemas que aparecen en el controla gestión de inventario de una cadena de suministro (incertidumbre en el retardo, el efecto látigo y el déficit de inventario). Este objetivo principal se divide en dos objetivos: 1. La neutralización de los efectos causados por el retardo de entrega de un pedido. 2. Diseño de políticas de inventario que permitan un balance entre el rechazo a la perturbación (demanda) y el seguimiento del inventario objetivo. Dado que el esquema de control por modelo interno (IMC) permite tratar los objetivos (1) y (2) bajo el mismo paradigma de control, pero de una manera disociada, éste se presenta en esta tesis como una nueva política de reposición de inventario en cadenas de suministro. Sin embargo, el IMC requiere el conocimiento del retardo para compensar sus efectos. Esta situación no es viable cuando el retardo cambia durante el proceso, situación común en las cadenas de suministro. Por lo tanto, la investigación empieza con la identificación del retardo. Así, en esta tesis se formula un algoritmo de identificación que permite estimar el verdadero valor de los retardos de la cadena de suministro. Estos valores se utilizan para adaptar el bloque de retardos en el esquema de control. De ese modo, el objetivo (1) se finaliza. El objetivo (2) se basa en el diseño de los controladores del esquema IMC. El objetivo de los controladores de IMC es mantener los niveles de inventario de la cadena de suministro cerca del inventario objetivo mitigando el efecto látigo. Cada entidad de la cadena de suministro puede operar en varios modos de trabajo durante el tiempo: suministro infinito y suficiente existencia, (SISE), suministro infinito y Bajas existencia, (SIBE), Suministro limitado, (SL). Cuando el tiempo de espera es demasiado largo y existe incertidumbre en la demanda, muchas empresas optan por utilizar una estrategia de inventario de seguridad para garantizar la satisfacción de la demanda del cliente. En virtud de esta estrategia de la cadena de suministro está siempre en el modo de trabajo (SISE). Cuando el inventario es insuficiente, la cadena de suministro puede trabajar en cualquiera de los modos de trabajo (SISE), (SIBE) o (SL). Por lo tanto, comenzamos proponiendo el diseño del sistema de control para una cadena de suministro bajo la estrategia de inventario de seguridad (SISE). El diseño está basado en las directrices del esquema IMC en el cual se realiza un balance entre la mitigación del efecto látigo y el seguimiento del inventario. Después de eso, el sistema de control se diseña para una cadena de suministro trabajando sin inventario de seguridad (es decir, en cualquier modo de funcionamiento (SISE), (SIBE) o (SL)). Por lo tanto, se propone un sistema de control de inventario conmutado bajo la estrategia de control descentralizado. Este consiste en un banco de controladores diseñados para cada posible caso de funcionamiento de cada entidad y una lógica de conmutación que selecciona el mejor controlador en cada instante de tiempo. Así, el objetivo (2) está terminado.
This thesis relies on the design of inventory management strategies in supply chain systems by using control theory approaches. The main objective is to propose a control scheme to solve the principal problems appearing in the inventory control of the supply chain (uncertainty in the lead time, the bullwhip effect and the inventory drift). This objective is divided in two particular objectives: 1. On the one hand, the counteraction of effects caused by the existing delay between the time at which an order is placed on the immediate supplier and the moment at which the petition is satisfied. 2. On the other hand, the design of inventory policies allowing a trade-off between the disturbance (demand) rejection and the inventory target tracking. Since the internal model control scheme (IMC) allows to tackle the objectives (1) and (2) under the same paradigm of control but in a decoupled way, the IMC scheme is presented in this thesis as a novel inventory replenishment policy for the entire supply chain. Nevertheless, the IMC requires the perfect knowledge of the lead time to compensate its effects. This situation is not viable when the delay changes during the process which is a common situation in supply chains. Hence, first of all, the research is focused on the identification of the lead time. As a result of this part of the research, an identification algorithm that allows to estimate the actual delay values of the entire supply chain at each time interval is formulated. The estimated delay values are used to adapt the delay block in the control scheme. Thereby, the particular objective (1) is finalised. The objective (2) relies on the design of the IMC scheme controllers. The aim of the IMC controllers is to keep the inventory levels of the supply chain close to the inventory target mitigating the bullwhip effect. Each echelon of the supply chain may operate under several working modes during the time: Infinite Supply and High stock, (ISHS), Infinite Supply and Low Stock, (ISLS), Limited Supply, (LS). When the lead time is too long and there exist uncertainty in the demand level, many companies choose to use a safety stock strategy to assure the customer demand satisfaction. Under this strategy the supply chain is always in the (ISHS) working mode. When the stock is insufficient, the supply chain may work under any of (ISHS), (ISLS) or (LS) working modes. Therefore, we start proposing the design of the control scheme for supply chain under safety stock strategy (ISHS). The design is based on the IMC guidelines where a trade-off between the bullwhip effect avoidance and inventory tracking is carried out, which is the second objective of the research. After that, the control scheme is designed for a supply chain working without safety stock (i.e. under any working mode (ISHS), (ISLS) or (LS)). Therefore, we propose a switched inventory control system for a serial multivariable supply chain under decentralized control strategy. This consists in a bank of controllers designed for each possible operation case of each echelon and a switching logic that selects the best controller at each instant time. Thus, the objective (2) is finalised.

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Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 2009.
Thesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p. 85-87). Also available online.

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Vieira, Ema Filipa Antunes. "Proposta de aplicação de um sistema de auditoria interna – grupo hoteleiro." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20072.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O setor turístico em Portugal tem vindo a crescer, conquistando vários títulos e prémios a nível multinacional, este incrementa a atração de Portugal e em consequência o aumento de dormidas em empreendimentos turístico. Beneficiando as instalações hoteleiras, mas também requerendo um maior controlo dos riscos. A Auditoria Interna afirma assim a sua importância na terceira linha de defesa das organizações, torna-se uma forte aliada das administrações e proporcionando um impacto positivo no modelo de governo das empresas. Este projeto visa propor um sistema de auditoria interna com base no modelo COSO. De forma a testar o modelo e efetuar uma análise, foram efetuadas entrevistas à administração de um grupo hoteleiro português e alguns funcionários. Foi assim possível realizar um Manual de Auditoria Interna direcionado ao grupo hoteleiro em análise e efetuar uma matriz de avaliação de risco, um plano de auditorias, exemplos de fluxogramas e checklist.
Over the years the tourism sector of Portugal has attained various rewards and praise for its service to the tourism sector. As a result, this has increased the attraction of visiting Portugal, thus increasing business for hotels. These factors benefit the hotel industry, however this also increases the need for control and risk assessment. One method of assessing risk used by hotels is an internal audit. Internal audits help to monitor and analyse risks that are highlighted by an audit. The proposed project suggests an internal auditing system based on the COSO model via an internal auditing manual. This way we can test and analyse the model. For this purpose, interviews were done to a Portuguese hotel group administration and its employees. Furthermore, the results of these interviews helped create a risk assessment matrix, audit plan, and examples in the form of flowcharts and checklists.
info:eu-repo/semantics/publishedVersion

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Munsif, Vishal. "Internal Control Reporting by Non-Accelerated Filers." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/431.

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I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerated filers disclosing a material weakness in internal controls (a) is significantly lower than the corresponding premium for accelerated filers, and (b) declines significantly over time. I also find that in the case of accelerated filers remediating clients pay lower fees compared to clients continuing to report internal control problems; however, such differences are not observed in the case of non-accelerated filers. The second essay focuses on audit report lag. The results indicate that presence of material weaknesses are associated with increased audit report lags, for both accelerated and non-accelerated filers. The results also indicate that the decline in report lag following remediation of problems is greater for accelerated filers than for non-accelerated filers. The third essay examines early warnings (pursuant to Section 302 disclosures) for firms that subsequently disclosed internal control problems in their 404 reports. The analyses indicate that non-accelerated firms with shorter CFO tenure, presence of accounting experts on the audit committee, and more frequent audit committee meetings are more likely to provide prior Section 302 warnings. Overall the results suggest that there are differences in internal control reporting between the accelerated and non-accelerated filers. The results provide empirical grounding for the ongoing debate about internal control reporting by non-accelerated filers.

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Schwarzmann, Dieter. "Nonlinear internal model control with automotive applications." Berlin Logos-Verl, 2007. http://d-nb.info/987220764/04.

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Olanlokun, Kola Folorunsho. "Control of knee stability by internal devices." Thesis, University College London (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325853.

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Abou, Zaid Ramy. "Internal Control application : Empirical evidence from Sweden." Thesis, Högskolan Dalarna, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-22479.

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Aim The aim of this study is to explore based on internationally recognised frameworks: 1. how internal control structures are applied in Sweden among different sectors; 2. how organizational size and environment affect internal control structures; and 3. the impact of internal control structures on organizational performance. Methods A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives. Results This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e Conclusion The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

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Bilel, Gaaloul. "Modeling of internal combustion engine control processes." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86782.

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The control system has been suggested to convert the nonlinear model to a linearized plant model. Therefore, we characterized the engine model based on certain aspects and analyzed it accurately to fit in the system. Simulations were performed using the PID controller to regulate and maintain the output response while rejecting any input disturbance. An engine model of a control system shows an essential role in defining the correct parameters. Hence, Idle speed control is the principal of the highest confrontations for the automotive industry and developers as they were addressing many issues concerning engine at rest position and fuel-saving economy. We keep many experiments with changing values of the PID control system. Through Simulink graphs, we compared different results and were able to find the correct value for the Idle Speed Control of the engine model. Hence, this system control predicts the control change in the system for stable equilibrium. Via manual tuning of PID control parameters, we were able to linearize the plant model and determine the correct parameters of the plant model. This study also presents an AFR control for the engine model. The main contribution is that AFR regulation is reformulated as a tracking control for the required injected fuel. To obtain a better response, the output measurement is added to a predefined AFR control. The parameter tuning is straightforward, while better AFR control response and reduction can be achieved compared to the PID control. The AFR control has been studied for internal combustion engines based on the mean value model. The control design method based on nonlinear feedback control and their control performance has been investigated for different cases. The simulation results show that the controller applying the nonlinear feedback control could give satisfactory AFR regulation performances for our engine model with specific load disturbance.

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Melville, Robert. "Re-engineering internal audit : strategy and control, control models and control self assessment." Thesis, City, University of London, 2002. http://openaccess.city.ac.uk/19755/.

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This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment. Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented. The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined to identify use and effectiveness and the potential link with successful implementation of Control Self Assessment. Control Self Assessment was also examined as a specific activity. This part of the research addressed how it was perceived by the respondents and their organisations, and also to examine the importance of facilitation skills and IT support. The results show that internal auditors already play a significant role in strategic issues, and that there is a significant awareness of the potential benefits of the Balanced Scorecard to internal audit practice. Control models are seen as highly important to the effective implementation of Control Self Assessment, which can be seen to have developed into a mature and established audit tool.

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Guan, Jianshe. "Robustness and modelling in internal model control systems." Thesis, University of Strathclyde, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.291995.

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Castro, Cidália Francisco de. "A auditoria interna como ferramenta de eficiência e eficácia para as organizações." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14942.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente trabalho procura analisar e dissertar sobre o seguinte tema: A Auditoria Interna como ferramenta de eficiência e eficácia para as organizações. Foi elaborado no âmbito do Mestrado em Contabilidade Fiscalidade e Finanças Empresariais, com o objetivo de compreender o valor acrescentado pela Auditoria Interna (AI) no desempenho das organizações, assim como avaliar a perceção que as organizações têm relativamente ao papel desempenhado pela função de auditoria e a eficiência e eficácia das suas intervenções. Para medir esta criação de valor, elaborou-se um questionário com questões relacionadas com a criação de valor e solicitou-se aos inquiridos que respondessem usando a escala de Likert de 6 pontos. Com base na utilização da matriz de correlação, constatou-se que o grau de independência dos auditores, a importância da Auditoria Interna, a influência da Auditoria Interna na mitigação do risco e a sua influência no processo de tomada de decisão são variáveis que contribuem para que se crie valor na organização. Para melhor compreensão da pesquisa, vamos desenvolver os principais conceitos-chave do nosso estudo, a saber: Auditoria Interna, Eficiência, Eficácia e Controlo Interno. Tais conceitos serão apresentados com base na contribuição de diferentes autores, como parte integrante do survey de literatura que vamos desenvolver.
The present study seeks to analyze and discuss the following topic: Internal Audit as a tool for efficiency and effectiveness for organizations. It was prepared as part of the Masters, Accounting Taxation and Corporate Finance, with aims of understanding the value added by internal audit in the performance of organizations, as well as evaluating the perceptions that organizations have in relation to the role played by the audit function, and the efficiency and effectiveness of their interventions. To measure this value creation, we elaborated a questionnaire with questions related to value creation and asked the respondents to reply using the Likert scale of 6 points. On the basis of the use of the correlation matrix, we observed that the degree of independence of auditors, the importance of Internal Audit, the influence of internal auditing in the mitigation of risk and its influence in the decision-making process, are variables that contribute to create value in the organization. To better understand the research, we will develop the main key concepts of our study, namely: Internal Audit, efficiency, effectiveness and internal control. These concepts will be introduced on the basis of different authors contribution, as an integral part of the survey of literature that we’ll develop.
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Fernandes, Amélia Pereira. "Auditoria interna, sua independência e impacto no controlo interno dos bancos comercias angolanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14968.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A auditoria interna (AI) é, por natureza, uma função preventiva e transversal dentro das organizações. O presente estudo tem como principal propósito aprofundar conhecimentos teóricos relativos a auditoria interna, com destaque para a sua independência assim como controlo interno, e a forma como esses conceitos estão relacionados. O estudo prático focou-se na vertente das instituições bancárias Angolanas. Tendo em conta que os bancos são instituições cujo controlo interno é uma obrigatoriedade, é imprescindível a presença de um sistema de controlo interno pelo que a auditoria interna é fundamental para tais instituições. No decorrer do estudo aplicado às instituições bancárias angolanas, averigua-se que a auditoria interna acrescenta valor à governação, tendo em conta que é necessário existir informação financeira que seja verdadeira e de qualidade, contribui para que se tenha contolo interno eficaz, na concretização dos objetivos , e a nível de riscos aceites pela gestão, muito embora tradicionalmente não se pode indicar que o SCI, assegure bem a sobrevivência da empresa uma vez implementado. Ficou compravado que nestas instiuições onde o estudo foi aplicado, que à Auditoria Interna não é simplesmente uma função que se limita na investigação de erros ou fraude é de facto um função cujo objetivo principal consiste no apoio à gestão bem como criação de valores à toda organização. Em suma a função da auditoria interna tem, geralmente, atendido às expectativas das organizações nas quais é feito um relatório da atividade anual ao banco central de Angola.
Internal audit is by nature preventive and transversal role within the organizations. The main purpose of this research is to increase theoretical knowledge related to internal audit, especially its independence as well as the internal control and the way these concepts are related. The practical research has focused on the banking sector. Considering that banks are institutions whose internal control is an obligation, it is indispensable to have an internal control system, as far as the internal auditing is the key for such institutions. During the study applied to Angolan banks, it ascertains that the internal audit adds value to governance, considering that there must be financial information which is true and has quality. All in the internal audit function has generally responded the expectations of the organizations reporting on the annual activity to the central bank of Angola.
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Pereira, Francisco José Merca. "Auditoria e controlo interno no exército: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19151.

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O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria interna tem no seio das organizações. O sector público começa agora a dar os primeiros passos nesta área procurando através da auditoria, não só evitar fraudes e detectar erros mas também apoiar a gestão através de uma actuação directa e eficaz sobre o que está a acontecer, garantindo que os recursos que são de todos, estão a ser gastos de forma adequada. No Exército já existe uma cultura de auditoria na sua vertente tradicional, ou seja, verificação do passado, efeito persuasor, verificação da legalidade detecção de erros e fraudes. A instituição só pode ganhar se nesta área for pioneira alargando o âmbito, da sua intervenção ao nível da verificação da eficácia e da eficiência melhorando e criando uma cultura de rigor e boas práticas na sua gestão. /ABSTRACT: The public sector in Portugal is at a turning point. The old management, bureaucratic and authoritarian model is gradually giving way to a new model based on the principle of the three "E (s)2”, economy, efficiency, effectiveness and, to which we can join sustainability and environmental respect. It aims at making the public service friendly for citizens and promoting better practices. This metamorphosis, however, requires a harmonized action not only at the practice level but also in the attitudes within a joint effort of governing managers and auditors. It is nowadays· indisputable the importance that internal audit has within organizations. The public sector is beginning to take the first steps in this area, seeking in the audit not only to prevent fraud and detect errors but also to support the management by working directly and effectively on what is happening, ensuring that the resources belong to everyone, and are all being spent properly. ln the Army there is already an audit culture in its traditional area, i.e., verification of the past, persuasive effect, verification of the legality, detecting errors and fraud. The institution can only win if it is pioneer in this area by expanding the scope of its intervention at the level of verification, effectiveness and efficiency, improving and creating a culture of rigor and better practices in its management. (1-Vectores chaves para o aumento da produtividade e da riqueza suporte do chamado Value for Money (VFM) - 2-Key vectors that increase the support productivity and wealth of the so called Value for Money (VFM) )

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Gissen, Abraham Naroll. "Active flow control in high-speed internal flows." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/54865.

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Manipulation of high-speed duct flow by streamwise vorticity concentration that are engendered by interactions of surface-mounted passive and active flow control actuators with the cross flow is investigated experimentally in a small-scale wind tunnel. The controlled formation of these streamwise vortices can be a key element in the mitigation of the adverse flow effects in a number of applications including aero-optical aberrations owing to unsteady local transonic shocks, pressure recovery and distortion due to secondary flows in embedded propulsion system, thrusts reversal and augmentation for aerodynamic control. The effects of the actuation are investigated using various converging-diverging inserts along one of the test section walls. Passive actuation includes micro-vanes and active actuation is effected using high-frequency, surface-mounted fluidic oscillators. Hybrid actuation is demonstrated by combining the passive and active actuation approaches to yield a “fail-safe” device with significant degree of controllability. The investigations consider the effects of the surface actuation in three application areas namely, stabilization of transonic shocks, suppression of total-pressure distortion in offset ducts, and mitigation of separation in internal flow turning.

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Le, Ahn Tuan. "Intelligent Control of Vehicle-Based Internal Transport Systems." [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam ; Rotterdam : Erasmus University Rotterdam [Host], 2005. http://hdl.handle.net/1765/6554.

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Tseng, Chih-Yang. "Internal control, enterprise risk management, and firm performance." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7287.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.
Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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Abaalkhail, Nassar Ahmad. "The effectiveness of internal control in tackling corruption." Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/65942/.

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Yomchinda, Nontawan. "Essays on Internal Control Deficiency and Firm's Diversification." University of Cincinnati / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1337288705.

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De, la Rosa Sean Paul. "Internal control risks within the data warehouse environment." Diss., University of Pretoria, 1999. http://hdl.handle.net/2263/24315.

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Belina, Hambisa. "Occurrence and Consequences of Surprise Internal Control Disclosures." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3763.

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The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surprise” MW disclosures—positive, negative and no surprise—and consequences of such surprise disclosures. In part one, I document the frequency of surprise MW disclosures and internal control factors that are associated with each surprise type by filer status. Results show that 78 (77) percent of accelerated (non-accelerated) MW disclosures are negative surprise MW disclosures during 2004-2016. Entity level MWs are more associated with no-surprise rather than negative or positive surprise MW disclosures. In part two, I examine some consequences of surprise MW disclosures. The results show that companies with MW disclosures are more likely to dismiss their auditors and CFOs, and experience more shareholder voting against auditor ratification, compared to companies that issue clean reports. Auditor dismissal and CFO turnover are equally likely at negative and no-surprise MW disclosure companies. However, negative surprise accelerated filer companies’ shareholders are more likely to vote against auditor ratification than no-surprise accelerated filer companies. The third essay investigates the association between MW disclosures and audit fees. The results indicate that there is a significant positive association between audit fees and MW disclosures. Further, the results show that audit fees are higher at no-surprise companies than at negative surprise companies. The fourth essay focuses on audit report lag. The results indicate that MWs are associated with increased audit report lags, for both accelerated and non-accelerated filers. Further, surprise MW firms are more likely to experience increased audit report lag than no-surprise MW firms. Overall the results suggest that adverse internal control reports have consequences, and that the consequences vary between surprise and no-surprise MW firms. The results provide relevant empirical evidence to the ongoing debate on the necessity and efficacy of SOX Section 404 requirements.

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Hurtig, Klara, and Hanna Lahger. "Intern kontroll : En kvalitativ fallstudie som studerar ett företags interna kontroll utifrån Internal Control – Integrated Framework." Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34262.

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Syfte Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework. Metod En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse. Teori Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri. Empiri Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument. Diskussion Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier.
Purpose The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework. Methodology A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment. Theoretical Perspectives The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry. Empirical Foundation The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents. Discussion The discussion section is characterized by the autors’ thoughts on internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.

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Jiménez, Samuel. "Internal sensing and actuation topologies for active rotors." Thesis, University of Bath, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.715252.

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Active control constitutes the state of the art in vibration management in rotating machines. However, existing designs are impractical and costly, and hence not yet widely applied. The goal of the research reported here was to develop a design which would allow the implementation of active technology in a wider range of rotating machine applications. Thus, this study focuses on a novel active rotor topology, consisting of a hollow rotor with internally mounted sensors and actuators. This layout provides greater freedom to select the sensor and actuator positions along the rotor, and naturally protects the devices from harsh working environments. The research was structured according to four themes. Firstly, the concept feasibility was explored by constructing a fully functioning prototype. MEMS accelerometers and mass balancer actuators were mounted in an assembled rotor, together with a microcontroller and radio unit to enable wireless transmission of data. Secondly, the behaviour of MEMS accelerometers in a rotating frame of reference was studied. An output model was derived and applied to the study of whirl orbits and transient vibration. Further, techniques were developed to extract mean displacement and angular velocity information from the sensor signals. An analysis of potential sources of measurement error was conducted, and methods for their mitigation devised. The third theme focused on developing active vibration control techniques suitable for use with active rotors. The core of this work is the development and successful implementation of a non a priori method, Algorithmic Direct Search Control. This technique enables vibration to be minimised without knowledge of the system characteristics, by applying a direct search optimisation technique as a control law. Finally, the combination of active rotors and Active Magnetic Bearings was considered to tackle the problem of sensor/actuator non-collocation. The challenge of levitating a rotor on AMBs using only internal accelerometers was approached via integration-based displacement information extraction, to exploit existing PID controllers. This method proved unfeasible in practice, but valuable lessons were derived from the study. The key finding of this work is that active rotor technology is versatile, cost-effective, powerful and feasible. As such, it offers great potential as a route to achieving a more practical and generalised implementation of active control technology in rotating machinery.

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Wright, Ronald MacEwan. "Internal Audit, Internal Control and Organizational Culture." Thesis, 2009. https://vuir.vu.edu.au/1989/.

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For over a century the role of the internal auditor has been recognized as a special role within organizations that provided important support to the organization. The importance of this support has been growing over the century. In particular internal audit is considered to encompass the audit of both operational activities as well as purely financial activities. During the last few years there has been a growing interest in organizational culture. The purpose of this study is to look at the organizational culture of organizations and their internal audit operations from the perspective of operational audit. The study will use an organizational cultural model to see if operational internal audit has identical cultural to the organization, and if not what differences exist, and how these differences might be seen to mean that the operational internal audit with a particular cultural profile better achieves its goals, and assists the organization as a result. In conducting this study, because of the need for richer in depth data than could be achieved with a survey analysis, a multiple case approach has been taken. Three organizations within the same economic sector were examined to see how culture affected their use of operational internal audit, and how the operational internal audit responded. The results suggest that the operational internal audit of organizations generally have their own cultural orientation, and these orientations are independent of the organizations’ own cultural orientations. Further the results suggest that operational internal auditors with a strong cultural orientation towards rules and procedures will better serve their organizations.

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Wright, Ronald MacEwan. "Internal Audit, Internal Control and Organizational Culture." 2009. http://eprints.vu.edu.au/1989/1/R-M-Wright-Thesis-2009.pdf.

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For over a century the role of the internal auditor has been recognized as a special role within organizations that provided important support to the organization. The importance of this support has been growing over the century. In particular internal audit is considered to encompass the audit of both operational activities as well as purely financial activities. During the last few years there has been a growing interest in organizational culture. The purpose of this study is to look at the organizational culture of organizations and their internal audit operations from the perspective of operational audit. The study will use an organizational cultural model to see if operational internal audit has identical cultural to the organization, and if not what differences exist, and how these differences might be seen to mean that the operational internal audit with a particular cultural profile better achieves its goals, and assists the organization as a result. In conducting this study, because of the need for richer in depth data than could be achieved with a survey analysis, a multiple case approach has been taken. Three organizations within the same economic sector were examined to see how culture affected their use of operational internal audit, and how the operational internal audit responded. The results suggest that the operational internal audit of organizations generally have their own cultural orientation, and these orientations are independent of the organizations’ own cultural orientations. Further the results suggest that operational internal auditors with a strong cultural orientation towards rules and procedures will better serve their organizations.

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Tsai, Shu-Ying, and 蔡淑瑩. "The Impact Factors of Internal Control Planning and Internal Control Execution." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30308504553243377022.

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碩士
國立臺灣科技大學
企業管理系
101
After the break-out of subsequent domestic and foreign financial fraud incidents, internal control has been increasingly valued by the business community and the government. The United States continually released research reports on internal control and enterprise risk management in 1994 and 2004. These reports have been adopted by many governments as one important reference to formulation of regulations on internal control. In Taiwan, the “Regulations Governing Establishment of Internal Control Systems by Public Companies” specifically states that a public company shall set out its internal control systems in writing and when the company goes public, it shall engage a CPA to conduct a special audit in order to understand whether the company’s internal control systems are effectively designed and operating. This study is based on data collection and literature research. By conducting a case study and in-depth interviews on Company B, the results are analyzed and summarized to explore the relationship between the factors of internal control planning and internal control execution. The study found that the factors of internal control planning are primarily clear division of labor in organizations, authorization, organizational culture, employee quality (ability to execute) and management styles of leaders; the impact factors of internal control execution include clear division of labor in organizations, authorization, organizational culture, employee’s ability to execute, attention and incentives from leaders. However, among the impact factors listed above, attention and incentives from leaders are most influential on execution. Keywords: internal control, execution

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Yu-JhenHuang and 黃雨鎮. "Internal Control Quality and Internal Capital Market Efficiency." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/5te8kz.

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碩士
國立成功大學
財務金融研究所碩士在職專班
104
This paper focuses on the relationship between internal control quality and internal capital allocation efficiency in conglomerate firms. The prior literature suggests that accounting information quality affects the information asymmetry in external capital markets. The empirical evidence shows that higher accounting quality leads to more efficient investment. In this study we use internal control quality as a measure of the quality of internal information, and examine whether internal control quality affects internal capital allocation efficiency, using a sample of U.S. conglomerate firms over the period 2004-2014. The empirical results show that internal capital allocation is less efficient for firms with lower internal control quality.

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Wu, Su-yen, and 吳素燕. "Study of internal control, internal review, internal auditing for government bureau, accountants." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/e549v2.

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碩士
國立中山大學
財務管理學系研究所
95
In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing. The research methods included questionnaire survey and literature review. Self-developed scale on “The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing”. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below: 1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference. 2. Accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference. The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical. Keywords: government bureau, accountants, internal control, internal review, internal auditing

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39

Wang, Chun-Ping, and 王群評. "Internal Audit Quality, Internal Control Deficiencies and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/9mkx58.

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碩士
國立臺中科技大學
會計資訊系會計與財稅碩士班
101
Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have been owned ICS. Fewer researches have focused on investigating the relationship among internal audit quality, internal control deficiencies and earnings management. Hence, the research objects were initial listed companies during 2002 to 2011 from Taiwan Stock Exchange. Survey and secondary data were applied to test the research hypotheses. This study measured and divided internal audit quality into internal audit profession, internal audit independence and budget fit. The empirical results showed that internal audit quality has significant and negative effect on internal control deficiency and earnings management. That means the higher the internal audit quality has, the less occurrence possible of internal control deficiency and earnings management do.

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40

Mau, Niann Chyu, and 毛念劬. "Internal Control of Family Business." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/40247102263980863981.

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碩士
東吳大學
會計學系
85
AbstractTitle：Internal control of family businessAdvisor：Duh, Rong RueyAuthor：Mau, Niann ChyuFamily business is the most distinct feature of the operational style of Taiwanese firm. As it is influenced by the substantives ethics of confucianism, family controls the company''s shares and also holds seats on the board of directors and supervisors of the company. This research attempts to study the following question : Is "family business" a sensible mechanism for mitigating agency cost ? From this base, wheather family business needs to draw regarding the adequacy of design and effectiveness of operation of the control process as non-family business ?This research is from culture point and applies the concepts of agency theory and internal control-integrated framework, exploring internal control''s feature of family business. We used the public companies(exclusive Bank、Insurance and Architecture Industries) as the sample and mailed questionnaire to search internal control''s condition.The results are as follow：family business'' (1) control environment is different from non-family business and it tends toward traditional family culture feature ; (2) management''s philosophy tends to informal managerial ways ; (3) competence of top-management , family members or trust worthy outsiders will possibly be assigned to key post of an organization ; (4) information and communication－family business is regardless of the accounting information system than non-family business , and lacks a means of formal communicating significant information upstream ; (5) control activities-top management－family business establishes looser policies and procedures for top management than non-family business ; (6) authorization-top management－family business, very often, has many important policies which are made by family conferences, non-family members have no chance to participate in dicision making ; (7) segregation of duties-top management－family business is regardless of segregation of duties for top management than non-family business.

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41

LEE, CHIA-LIN, and 李佳霖. "Internal Control and Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/52535362860008811360.

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碩士
輔仁大學
會計學系碩士班
100
The purpose of this study is to examine the effect of internal control on earnings management. This study adopts discretionary accruals based on Kothari et al. (2005) cross-sectional Modified Jones Model to proxy earnings management. Furthermore, this study uses the penalty cases for internal control weakness announced by the Financial Supervisory Commission to proxy internal control weakness. The empirical results show that the absolute discretionary accruals of firms with worse internal control are higher than that of firms with better internal control. This study performs several additional tests including replacing the weak internal control variable by the amount of the penalty due to weak internal control, the frequency of the penalty due to weak internal control tests, and adding corporate governance variable, the electronics industry dummy variable test, and listing type dummy variable test, positive/negative discretionary accruals tests. The empirical results of these additional tests are consistent with the main test results.

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42

Pi-Yu, Shen, and 沈碧玉. "Internal Control and Audit Fees." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/97407849137035843831.

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碩士
輔仁大學
會計學系碩士班
100
Palmrose (1986) suggested that sufficient audit fees allow auditor to perform complicated audit affairs with adequate resource and improve the audit quality. Audit fee is a critical factor to audit quality (Watkins, Hillison and Morecroft, 2004). This study is aimed at examining the effect of internal control quality on audit fees. The research sample consists of TSE-listed firms and OTC-listed firms from year 2006 to 2010. This study attempts to explore whether internal control defects will lead to higher risk for company, and result in higher cost of the audit, eventually cause the increase of audit fees. The empirical results are as follows: (1) companies with internal control defects lead to higher audit fees, (2) the empirical results of including other control variables such as industry dummy variable, year dummies variables, and corporate governance variable are consistent with previous empirical result, (3) total asset, receivables and inventory to total assets ratio, return on assets, quick ratio, dummy variable for audit firms, audit opinions, auditor change, the non-audit fees are critical factors of audit fees.

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43

Jheng, Ting-yu, and 鄭庭羽. "Internal control and product diversification." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/75583129463136149780.

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碩士
國立中央大學
企業管理學系
101
This paper is discussing two main topics on the basis of agency theory. The first one is about the effect of internal control on product diversification. And the second main topic is that how the internal control affects the product diversification firm’s excess value. We argue that when company has internal control deficiencies, It would like to taking diversification strategies, which means weakness Internal control to create the agency problem between shareholders and manager. Data are from the database of Audit Analytics and Compustat. We find that, the relationship between internal control deficiencies and diversification firms is significantly positive. And there are also some evidence of internal control deficiencies will destroy diversification firm’s value.

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44

LU, Chih-Hsing, and 盧志興. "Using COSO Five Internal Control Perspectives to Build Up Taiwan Internal Control Distress Prediction Models." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39267288980996674324.

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碩士
元智大學
會計學系
95
In the recent year, many firms have financial distress, transfer company funds into the accounts of family members, and declare financial statement to outside users. Everything we described above is due to that these companies could not have effectively continuous internal control system. Many illegal cases were happened, because statement of internal control or related announce of internal system are not valid today. Thus, this research will offer some empirical results for investors, high class manager in companies and related auditors to make decision by viewpoints of the internal control system of establishment of an Early Warning Model for Financial distress. In Taiwan, related internal control researches had to be done by survey or in-deepth talking in the past. This research tries to use corporate governance and five COSO internal control perspectives to build up Taiwan financial distress prediction models to find effective factors which can be represented by balanced internal system. This research also helps company to understand the shortage and address improved ways. This study takes 324 companies as a total sample, and 108 of these companies are distress firms from 1999 to 2006. In order to check the accuracy and stability of internal control model, this research divides these samples into training set (1999 to 2004) and validation set (2005 to 2006) to do related testing. Finally, in order to compare differently internal control early warning model’s pro and con, this research use models of MDA、Logit、BPN, SVM, and GA-SVM. Comparing 5 different models using the same internal control information variables. The empirical results of this paper indicated we follows: 1. Internal control variables is highly related to distress companies. In COSO’s five perspectives of internal control variables, all IC variables in 5 different perspectives are attain significant level without information communication perspective. 2. The empirical results of training set data indicated that the predictive accuracy of GA.SVM and BPN models are all better than traditional models. 3. In validation dataset, the highest predictive accuracy is BPN model, and the second and others ranked are GA.Logit and SVM, MDA performed is the poorest. 4. Selecting the useful internal control variables to build up an early warning financial distress model. In the training set, almost each models can reach 100 % accuracy. But the lowest accuracy rate of MDA is 92 %. However, in the part of testing set, except for 79% of accuracy rate in MDA, The other models all can reach 85% accuracy. The results indicated using internal control variables can help company to build up a good early warning distress prediction model.

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45

Yeh, Yun-deng, and 葉雲登. "A STUDY OF INTERNAL CONTROL VALUE AND THE DEMAND FOR MANAGEMENT REPORTS ON INTERNAL CONTROL." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/40939137300353693286.

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碩士
大同大學
事業經營學系(所)
93
As we enter the era with high competitiveness global wide, conducting a venture consists of more and more unexpected variables underneath. Causing the overwhelmed risks and adventures are constantly challenging the survival of a business. From top management, risk management is something always has to be kept in mind. What the internal auditing control should be sharpened; from the stand point of risk management, assisting the top managers innovating and revolving the business in order to increase the business volume and competitive advantages. The COSO Report(1992) indicates that internal control in inherent limitation can’t develop its expectable functions. Thus, nowadays, how can use Management’s Report on Internal Control (MRIC) to enhance the business internal control system that is the merit research. This study focus on the auditors of accountant firm in Taiwan and the students of accounting graduate school. In the auditors accountant firm section, the 250 respondents produced a total of 155 usable questionnaires resulting in a response rate of 62﹪. In the students of accounting graduated school section, the 250 respondents produced a total of 125 usable questionnaires resulting in a response rate of 50﹪. （1） The results of this study indicate that voluntary management report on internal control is positively related to internal control value. Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Management report on the effectiveness of internal controls would provide additional useful information to external decision makers and voluntary reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables. （2） This study indicate that mandatory auditor attestation management report on internal control is positively related to internal control value. Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Stating that the internal control system is effective increases a company’s legal liability exposure and mandatory reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables. The results of this study implicate that the company must have good internal-control system that can against material fraud. The manager how to face the business serious economic information in order to understand and plan effectively. It is based to internal-control process established that the plain is achieved.

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46

Kuo, Chi-Lung, and 郭繼隆. "Comparisons of Internal Model Control and Partial Internal Model Control-Based Ship Steering Autopilot Design." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/70418213830150180305.

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碩士
國立海洋大學
導航與通訊系碩士班
91
ABSTRACT Applications of the Internal Model Control (IMC) and Modified Partial Internal Model Control (MPIMC) methods to the design of ship steering autopilot are examined in this work. The standard IMC approach provides useful insights into the controller design; however, it requires modifications when applied to unstable plants. The MPIMC method provides a unified approach that achieves a low-order controller, as compared with the standard IMC approach. Specifically, in the MPIMC, the plant is decomposed into a stable part and an unstable part, and the stable part is taken as the internal model while the unstable part is stabilized by the controller. Numerical simulations indicate that both methods achieve satisfactory heading angle tracking performance.

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47

Chang, Yu-Ting, and 張育婷. "Risk Perception of Internal Control on Food Safety : An Internal Perspective." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/qe765e.

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碩士
國立雲林科技大學
會計系
103
Recently, food safety is the biggest anxiety for people living in Taiwan. After a serial food safety scandal, many companies suffer from the damage of corporate image and the losing of consumers’ confidences toward their products. Many consumers’ pressure groups urged the relevant authorities and food manufactures to establish a trustworthy quality certification system, and internal audits and monitoring processes toward food safety as soon as possible. Due to the lack of professional background knowledge and the shortage of internal auditors, their functions and effectiveness on auditing of food safety are limited. The purpose of this study is to propose the key control criteria in audits of food safety from the managers’ perspectives that are in charge of ISO auditing and internal auditing. Based on the managers’ perceptions of risk on FSSC 22000(ISO 22000 and PAS 220) auditing and internal control criteria, we analyze their various responses upon every auditing criteria. The results show that these criteria such as ‘Planning and realization of safe products’, ‘Management responsibility’, ‘Validation, verification and improvement of the food safety management system’, ‘Management of purchased materials’ and ‘Measures for prevention of cross contamination’ are highly perceived as risky criteria. Although most auditing managers confirm the importance of FSSC 22000 and ISO 22000, there are still different perceptions among them toward control criteria owing to their different personal characteristics. Finally, according to our research results, we also propose many practical recommendations of internal control systems criteria about food safety.

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48

LI, PEI-LIN, and 李佩琳. "The Impact of Chief Internal Auditors Characteristics on Internal Control Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99611758179082216450.

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碩士
國立臺北大學
會計學系
97
For promoting development of securities market and protecting the interests of investors, Securities and Futures Bureau set “Implementing Guides of Internal Control System of Public Listed Company of Securities Management Board of Ministry of Finance” in 1986, then the Guidelines has been a serial of amendments. In 2002, the authorities promulgated “Regulations Governing Establishment of Internal Control System by Public Companies” in order to respond a series of issues on embezzlement, forging documents and financial scandal in the capital market. From some researches, they found that financial scandals are owing to poor internal control system, malfunctioning of internal audit, poor corporate governance and malpractices in accounting process. Among them, the quality of internal audit is the key factor that affects the effective implementation of internal control. The internal audit quality is high or low based on quality of attributes of supervisor internal audit officer. Therefore, we investigate the relationship between supervisor internal auditors’ characteristics and internal control quality, using data from 2006 to 2007 of internet –based information the companies listed on the TSE and OTC companies. We find evidence that the supervisor internal auditors’ age is negatively related to internal control quality. But seniority and professional experience of supervisor internal auditors are no relation with internal control quality. In this research, we also find that internal control quality is high correlation existed before and after year. This means that the company did not implement improvement the internal control deficiencies. On the companies’ characteristics, our evidence shows that the higher return on asset, the less the deficiencies in internal control and the TSE are generally less internal control deficiencies than OTC.

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49

Huang, Yu-Fen, and 黃郁芬. "Internal Control Weaknesses and Accounting Conservatism." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/43937170090585872213.

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碩士
國立雲林科技大學
會計系
102
Based on the empirical model suggested by Basu (1997), this study examines whether internal control weaknesses affect accounting conservatism of listed firms in Taiwan. Prior studies suggest that accounting conservatism has many benefits, e.g., reduce litigation risk and mitigate agency problems. This study conjectures that firms with internal control weaknesses will use more conservative reporting practice in order to reduce its litigation risks, thus in turn, internal control weakness is positively associated with accounting conservatism. Our multivariate analyses show that firms with internal control weaknesses exhibit greater accounting conservatism when compared with firms with effective internal controls. The finding suggests that internal control weaknesses have induced firms to use more conservative accounting policies, thereby enhance the timeliness of financial statements and reduce litigation risks. This study implements several diagnostic checks and demonstrates the empirical results are robust to various specifications.

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50

Liang, Shu-Jen, and 梁淑眞. "Corporate Governance and Internal Control Weakness." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/23505851083285282540.

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碩士
輔仁大學
會計學系碩士班
101
This study aims to explore the relation between the internal control and corporate governance. The sample firms include firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2006-2012. Furthermore, this study uses the penalty cases of internal control weakness announced by the Financial Supervisory Commission to proxy internal control weakness. The empirical result shows that the dummy variable for internal control weakness is significantly negative-related with corporate governance. It means that good corporate governance can ehance the effectiveness of the internal control system that prevents the occurence of the internal control weakness. This study conducts several sensitivity tests, including replacing the internal control weakness variable by the amount of the penalty due to weak internal control, the frequency of the penalty due to weak internal control test, including other control variables. The empirical results of several sensitivity tests show that the conclusion of the above-mentioned does not alter.

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Dissertations / Theses on the topic 'Internal control'

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