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Journal articles on the topic 'Internal control'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

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

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Rationality principles such as optimal feedback control and Bayesian inference underpin a probabilistic framework that has accounted for a range of empirical phenomena in biological sensorimotor control. To facilitate the optimization of flexible and robust behaviors consistent with these theories, the ability to construct internal models of the motor system and environmental dynamics can be crucial. In the context of this theoretic formalism, we review the computational roles played by such internal models and the neural and behavioral evidence for their implementation in the brain.

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2

Bös, Dieter, and Wolfgang Peters. "Privatization, internal control, and internal regulation." Journal of Public Economics 36, no. 2 (July 1988): 231–58. http://dx.doi.org/10.1016/0047-2727(88)90031-x.

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

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4

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

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Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.

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Giroud, C., J. Arnaud, V. Adjidé, and A. Vassault. "Internal quality control." Annales de biologie clinique 68, no. 1 (December 2010): 203–21. http://dx.doi.org/10.1684/abc.2011.0558.

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6

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

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

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Vaassen, E. H. J. "Control en de controllerfunctie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (April 1, 2003): 146–54. http://dx.doi.org/10.5117/mab.77.16291.

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Management control en internal control zijn processen, ofwel onderling samenhangende activiteiten die ertoe moeten leiden dat organisaties ‘in control’ komen of blijven. De controller zal in meer of mindere mate steunen op management controls dan wel internal controls. De functie van controller wordt tegenwoordig op verschillende manieren ingevuld. Afhankelijk van de invulling die een bepaalde controller aan zijn functie geeft, zal hij in meer of mindere mate steunen op management control of internal control. De laatste decennia laten een ontwikkeling zien waarin de interne controle is opgeschoven van controle gericht op de betrouwbaarheid van informatie, via controle gericht op de kwaliteit van de bedrijfsvoering, naar beheersing van de processen in organisaties en daarmee het huidige internal control. Daarmee vertoont internal control sterke overeenkomsten met management control. Dit artikel stelt dat, om te voorkomen dat de controller verwordt tot een statische functie die zich niet aanpast aan de veranderingen in de organisatie en haar omgeving, het onderscheid tussen management control en internal control moet worden losgelaten en dat de gesignaleerde convergentietendens tussen management control en internal control nastrevenswaardig is.

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8

Serebryakova, Tatyana Yu. "Risks and Internal Control in the Organization Management." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (July 25, 2020): 322–31. http://dx.doi.org/10.5373/jardcs/v12sp7/20202113.

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9

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

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Purpose This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology/approach A behavioral experiment is conducted with internal auditors as participants in a 2 × 2 between-subjects factorial design. Findings Results indicate that internal auditors are less likely to evaluate a pervasive control deficiency related to “tone at the top” as a material weakness than a process-specific control deficiency. Furthermore, internal auditors are somewhat less likely to evaluate a process-specific internal control deficiency as a material weakness when management has primary influence over the internal audit function than when the audit committee has primary influence. It is also found that the best practice of internal audit oversight (i.e., primary oversight of internal auditors by the audit committee) may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal control. Research limitations/implications Limitations of this research include lack of economic consequences (e.g. future pay and job loss) associated with the internal control decisions made by the participants; less concise information provided to the participants than would generally be available to them; and lack of generalizability of the findings beyond the specific company setting and internal control scenario portrayed in the case materials. Practical implications Not evaluating a pervasive control deficiency related to “tone at the top” as a material weakness seems to not fully align with relevant professional guidance and can possibly result in inaccurate internal information about the quality of internal controls. Furthermore, having an internal auditor’s evaluation of a process-specific internal control deficiency influenced by the party with primary influence over the internal audit function would not appear to align with relevant professional guidance. Finally, primary oversight by the audit committee of the internal auditors may lead to potential internal under-reporting of instances where the audit committee represents a material weakness in internal controls and, thus, possible communication of inaccurate internal control information. Originality/value This study is the first to address whether the party with primary influence over the internal audit function influences an internal auditor’s evaluation of internal control deficiencies.

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10

Schwartz, Malcolm. "Do Not Audit Internal Control Over Financial Reporting—Audit Internal Control!" EDPACS 48, no. 4 (October 2013): 1–11. http://dx.doi.org/10.1080/07366981.2013.834713.

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11

Hanim Fadzil, Faudziah, Hasnah Haron, and Muhamad Jantan. "Internal auditing practices and internal control system." Managerial Auditing Journal 20, no. 8 (October 2005): 844–66. http://dx.doi.org/10.1108/02686900510619683.

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12

Daniela, Petraşcu, and Tamaş Attila. "Internal Audit versus Internal Control and Coaching." Procedia Economics and Finance 6 (2013): 694–702. http://dx.doi.org/10.1016/s2212-5671(13)00191-3.

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13

Hermanson, Dana R., Jason L. Smith, and Nathaniel M. Stephens. "How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements." Current Issues in Auditing 6, no. 1 (February 1, 2012): A31—A50. http://dx.doi.org/10.2308/ciia-50146.

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SUMMARY Based on survey responses from approximately 500 Chief Audit Executives (CAEs) and other internal auditors, this article provides an insider's view of the perceived strength of organizations' internal controls (i.e., internal control over financial reporting) in the Control Environment, Risk Assessment, and Monitoring components of the Committee of Sponsoring Organizations' (COSO 1992a) Internal Control—Integrated Framework. Although the respondents largely rate control strength as relatively high, we identify several areas for potential improvement of internal controls, especially related to assessing the “tone at the top,” as well as following up on deviations from policy and management override of controls. In analyzing individual control elements, we find that public companies' controls are consistently rated as more effective than those of other organizations. We also find a number of interesting differences across key industries, especially in the Monitoring component, where banks and other financial services firms appear to have more robust Monitoring controls than do healthcare and other services firms. The component-level analysis reveals that internal control component strength is positively related to the CAE reporting primarily to the audit committee, public company status, and the average tenure of the internal audit function staff, among other findings. Based on the survey findings, we describe key implications relevant to internal and external auditors, accounting researchers and educators, and management.

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14

Vukolić, Zoran. "Regulations on internal control." Revizor 21, no. 83 (2018): 97–109. http://dx.doi.org/10.5937/rev1882097v.

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15

Nerandzic, Branislav. "Internal control of enterprise." Privredna izgradnja 47, no. 1-2 (2004): 99–112. http://dx.doi.org/10.2298/priz0402099n.

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Outside the enterprise, internal control systems do not provide sufficient protection to investment decision makers from the possibility of great management fraud. However, the system of internal control is there to provide assurance for management of an enterprise that accounting information of an enterprise is reliable. Internal control systems, internal and external audit, never really had an exclusive task to protect an enterprise form fraud, or to protect the owner and wider public from management fraud. These days, especially, institutes for internal control and audit, are becoming modern management's instrument for running and managing business operations, and for permanent evaluation reliability of an enterprise. Internal control is a form of supervision of accounting and administrative controls, and something even more, it is a special value adding philosophy in an organization through its activities. Operational audit has exceeded internal audit. Operational audit is a widespread activity that is established to analyze organizational structure, internal control systems, and flow of a working process, wider evaluation reliability and management performance results. Operational audit is and instrument of business operations of an enterprise, management tool and its corrector. It measures the realization of an organization compared to its purpose and goals set. Operational audit deals with entire achievement of goals effectiveness of business procedures and internal control, performance of some managers and other non-financial aspects of business operations. Operational audit uses exceptional, special senses through logical auditing technique to realize the purpose of organizational goals, operations controlling processes, communication and information system.

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16

Saltzer, Eleanor B., and Eugene I. Saltzer. "Internal Control and Health." Western Journal of Nursing Research 9, no. 4 (November 1987): 542–54. http://dx.doi.org/10.1177/019394598700900408.

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17

Qing-Guo Wang, Qiang Bi, and Yong Zhang. "Partial internal model control." IEEE Transactions on Industrial Electronics 48, no. 5 (2001): 976–82. http://dx.doi.org/10.1109/41.954562.

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18

Tsypkin, Ya Z. "Robust Internal Model Control." Journal of Dynamic Systems, Measurement, and Control 115, no. 2B (June 1, 1993): 419–25. http://dx.doi.org/10.1115/1.2899082.

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This paper discusses the method of control systems design for dynamic plants under bounded uncertainty. The structure of these systems coincides with the structure of systems with an internal model. But the choice of an internal model and a controller depends on the demand of the bounded decrease of system sensitivity to the change of plant characteristics and external action and on the demand of modal control. The absorption principle is used for the synthesis of a controller of such robust modal control systems. The realization conditions of robust systems of modal control are stated.

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19

Pugh, D. G., and Christine B. Navarre. "Internal Parasite Control Strategies." Veterinary Clinics of North America: Food Animal Practice 17, no. 2 (July 2001): 231–44. http://dx.doi.org/10.1016/s0749-0720(15)30026-8.

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20

Maijoor, Steven. "The Internal Control Explosion." International Journal of Auditing 4, no. 1 (March 2000): 101–9. http://dx.doi.org/10.1111/1099-1123.00305.

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21

TSYPKIN, YA Z., and U. HOLMBERG. "Robust stochastic control using the internal mode principle and internal model control." International Journal of Control 61, no. 4 (April 1995): 809–22. http://dx.doi.org/10.1080/00207179508921932.

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22

Chiu, Min-Sen, Shan Cui, and Qing-Guo Wang. "Internal model control design for transition control." AIChE Journal 46, no. 2 (February 2000): 309–20. http://dx.doi.org/10.1002/aic.690460210.

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23

Liu, Hao, Yong Qing Su, Yan Ming Wang, Ji Guang Yue, and Shi Hui Luo. "Internal Model Control Based on Interval Arithmetic for Suspension Systems." Advanced Materials Research 482-484 (February 2012): 2007–11. http://dx.doi.org/10.4028/www.scientific.net/amr.482-484.2007.

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This paper deals with the application of interval arithmetic in internal model control (IMC) for suspension systems. The IMC problem is expressed as an optimization of filter parameters. And the optimization can be solved by branch-and-bound scheme with interval arithmetic techniques. We present the algorithm for the model of suspension systems. The effectiveness of the algorithm is demonstrated through simulation results.

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24

Shin, Chun Woo, eung Je Jo, and Yu Geun Jo. "The Effect of Internal Control on the Internal Accounting Control System using ERP." Journal of Finance and Accounting Information 17, no. 2 (June 30, 2017): 1–28. http://dx.doi.org/10.29189/kaiajfai.17.2.1.

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Kobelieva, Tatyana. "RESEARCH OF COMMUNICATION CONTROL WITH INTERNAL AUDIT AND INTERNAL CONTROL ON INDUSTRIAL ENTERPRISE." Economical, no. 2(21) (2019): 81–91. http://dx.doi.org/10.31474/1680-0044-2019-2(21)-81-91.

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Chen, Ruisi. "Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits." Open Journal of Business and Management 07, no. 01 (2019): 292–311. http://dx.doi.org/10.4236/ojbm.2019.71020.

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Chester, Michael C., Raymond G. Laverdiere, and Allan D. Unseth. "Using an Internal Control Index to Evaluate the Internal Control Procedures of Churches." Journal of Ministry Marketing & Management 5, no. 1 (January 2000): 13–21. http://dx.doi.org/10.1300/j093v05n01_02.

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Nazarova, Karina, Mariia Nezhyva, Konstantin Neviadomski, Polina Kyrushko, and Nadiia Bondar. "Questionnaire as a Tool for Assessment of Interanal Control System against Coso Internal Control – Integrated Framework." International Journal of Scientific Research and Management 9, no. 11 (November 17, 2021): 2569–76. http://dx.doi.org/10.18535/ijsrm/v9i11.em06.

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The article deals with the scientific and practical aspects of the transparency of internal control. The urgency of the topic of this article is caused by the need for analysis and the search for a mechanism for assessing the effectiveness of conducting internal control at the enterprise. The article examines the imperatives of internal control, as well as substantiates the main conceptual foundations of the organization of internal control. The article proposes an approach to assessment of enterprise internal control system against the COSO – Internal Control – Integrated Framework.

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Muchlis, Moudy Chairina. "Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan." Return : Jurnal Akuntansi 12, no. 1 (May 31, 2021): 33–40. http://dx.doi.org/10.35335/return.v12i1.67.

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This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.

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Aksoy, Tamer, and Abdullai Mohammed. "Assessing bank’s internal control effectiveness." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 4 (July 4, 2020): 196–206. http://dx.doi.org/10.20525/ijrbs.v9i4.743.

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This paper aims to evaluate the effectiveness of Ghanaian listed banks using COSO’s IC framework. Only Control environment, Risk assessment, and Monitoring activities components of the framework considered for this study. Methodologically, out of the 60 questionnaires, surveys distributed to the banks 37 copies received representing a 61.7% response rate. Statistic Package for Social Sciences (SPSS) v25 used to analyze data by running among other reliability tests, tests of normality, and descriptive statistics. The results of means and standard deviations gained ascertained that; strong controls existed in the control environment, risk assessment, and monitoring activities of internal control of the Ghanaian listed banks. A risk assessment had a low average mean compared to the control environment and monitoring activities. Because banks operate under higher risk than any other financial institution, we propose that Ghanaian listed banks should increase investment in risk assessment.

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Fourie, Houdini, and Christo Ackermann. "The impact of COSO control components on internal control effectiveness: An internal audit perspective." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 495–518. http://dx.doi.org/10.4102/jef.v6i2.272.

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Boards of directors have the ultimate responsibility for governance – including internal control – in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a key role in independently evaluating these controls, acting as agents on behalf of the board of directors in order to mitigate the possibility of management not acting in the best interest of the organization, leaving gaps in the internal control system, and, in some instances, doing so in order to enable unlawful personal gain. The Committee of Sponsoring Organisations’ Integrated Framework for Internal Control (hereafter referred to as the COSO framework) is used as a recognised framework, which, if implemented, could result in an effective internal control system and served as the basis for the design of the research instrument of the research. The questionnaire was distributed to internal audit practitioners. Responses were obtained from 31 participants from the Eastern Cape and Western Cape regions in South Africa. The majority of the participants provide internal audit services to the local government sphere of the South African government. This article identifies which characteristics should exist in an organization’s control system that, in the opinion of internal auditors, improve the effectiveness of the internal control system. This study concludes that internal auditors are of the opinion that control characteristics as outlined in the COSO framework for ‘risk assessment’, ‘information and communication’, ‘control activities’ and ‘monitoring’ components of internal control, do contribute to an effective internal control system.

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Werner, Michael, and Nick Gehrke. "Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits." Journal of Information Systems 33, no. 2 (April 1, 2018): 205–22. http://dx.doi.org/10.2308/isys-52112.

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ABSTRACT Auditors face new challenges when auditing internal controls due to the increasing integration of information systems for transaction processing and the growing amount of data. Traditional manual control testing procedures become inefficient or require highly specialized and scarce technical knowledge. This study presents audit procedures that follow a new approach. Instead of manually testing internal controls, automated procedures search for the absence of those controls. Process mining techniques are combined with advanced statistical analysis where process mining serves as a data analysis technique to create process models from the recorded transaction data. These are searched for critical data constellations in combination with an exploratory factor analysis to identify systematic deficiencies in the internal control system. The manual and time-intensive inspection of individual controls is replaced by automated audit procedures that cover the totality of recorded transactions. The study follows a design science approach and uses case study data for illustration.

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33

Nie, Jingwen. "When Internal Control Meets Internal Audit: Conflict or Combine?" Open Journal of Accounting 06, no. 02 (2017): 43–51. http://dx.doi.org/10.4236/ojacct.2017.62004.

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Alzeban, Abdulaziz. "The relationship between internal control and internal audit recommendations." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48, no. 3 (October 24, 2018): 341–62. http://dx.doi.org/10.1080/02102412.2018.1537172.

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Setiawan, Amelia, Hamfri Djajadikerta, and Majidah. "Impact of Internal Audit Function on Internal Control Disclosure." Advanced Science Letters 23, no. 9 (September 1, 2017): 8078–84. http://dx.doi.org/10.1166/asl.2017.9839.

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36

Kim, Heung Hoi. "Managing Internal Controls as a Means of Corruption Control." Korea Association for Corruption Studies 25, no. 4 (December 30, 2020): 147–69. http://dx.doi.org/10.52663/kcsr.2020.25.4.147.

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37

Pernsteiner, Aimee, Dawna Drum, and Adam Revak. "Control or chaos: impact of workarounds on internal controls." International Journal of Accounting & Information Management 26, no. 2 (May 8, 2018): 230–44. http://dx.doi.org/10.1108/ijaim-12-2016-0116.

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Choi, Jong-Hag, Sunhwa Choi, Chris E. Hogan, and Joonil Lee. "The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses." AUDITING: A Journal of Practice & Theory 32, no. 4 (May 1, 2013): 169–99. http://dx.doi.org/10.2308/ajpt-50514.

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SUMMARY This paper investigates the effect of human resource investment in internal control over financial reporting on the disclosure of internal control weaknesses at both the firm and the individual department level. Using a unique reporting requirement for Korean-listed firms, this study uses the ratio of the number of employees involved with the implementation of internal controls (hereafter, IC personnel) to the total number of employees of the firm as a proxy for a firm's human resource investment in internal control. We find that the proportion of IC personnel and the change of the proportion within the firm and several key departments are negatively associated with the disclosure of internal control weaknesses. We also find that a change in IC personnel is positively associated with the likelihood of remediation of the internal control weaknesses. These findings provide valuable insights into the role of human resource investment in determining the strength of a firm's internal controls over financial reporting.

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Сочка, Л. І., and Д. В. Максименко. "INTERNAL ECONOMIC CONTROL OF COSTS." International scientific journal «Education and Science», no. 1(28) (2020): 180–84. http://dx.doi.org/10.31339/2617-0833-2020-1(28)-180-184.

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Starenka, Olga. "Theoretical aspects of internal control." Socio-Economic Research Bulletin, no. 1(60) (March 22, 2016): 289–96. http://dx.doi.org/10.33987/vsed.1(60).2016.289-296.

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Domnisoru, Sorin, Radu Ogarca, and Isabela Dragomir. "Organizational culture and internal control." Audit Financiar 15, no. 148 (November 2017): 628. http://dx.doi.org/10.20869/auditf/2017/148/628.

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42

Shahzad, Mohammad, Mohammed Raziuddin, and Mohammed Naheed. "Internal Synchronization Using Adaptive Control." Computational and Mathematical Methods 2022 (September 9, 2022): 1–13. http://dx.doi.org/10.1155/2022/2089151.

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This paper mainly deals on the issue of a chaotic synchronization of a master and slave systems. It is generally the requirement of the synchronization that someone needs at least one to one master and slave systems. In the current study, the authors introduce the concept of a synchronization in which there is no need of slave/response system externally. Furthermore, the synchronization has been demonstrated here within a system among the subsystems of different orders. In addition, adaptive control is chosen for the synchronization among various combinations in multiswitching manner. For demonstration purpose, Lorenz Six Dimensional Hyper Chaotic System (L6DHCS) is chosen. There are three different kinds of possible switches presented by the authors formed within the considered system. The numerical simulations are carried out to validate the effectiveness of the analytical technique using Mathematica.

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Shuvalova, E. B., L. A. Butenko, and Ju A. Rudenko. "The internal control of tax." Statistics and Economics, no. 5 (January 1, 2016): 72–78. http://dx.doi.org/10.21686/2500-3925-2016-5-72-78.

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44

Alchinova, F. Yu. "Internal Control in State Institutions." Accounting. Analysis. Auditing 8, no. 4 (October 6, 2021): 90–101. http://dx.doi.org/10.26794/2408-9303-2021-8-4-90-101.

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The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in the state institutions and determine the main directions for its improvement. In the course of the research, the methods of analysis, synthesis, comparison, deduction, logical thinking, and the dialectic method of cognition were used. The peculiarities of the organization of internal control in state institutions are related to the fact that they face a dual task. On the one hand, it is necessary to ensure the rational use of budget funds and resources allocated for the maintenance of their apparatus. On the other hand, it is necessary to ensure control over the rational distribution and effective use of budget funds in subordinate organizations. The actuality of considering the issues of internal control regulation is determined by the necessity of creating a cross-cutting risk-oriented internal control system aimed at the effective use of public resources provided for organizations. The results of the research include the development of a methodological approach to improving the mechanisms of organizing internal financial control in federal executive bodies. It is concluded that strengthening the regulation and unification of internal control in the state institutions contributes to improving the quality of public resource management.

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45

Mirdha, BR. "Shortcomings Require Internal Quality Control." Indian Journal of Medical Microbiology 22, no. 1 (January 2004): 72. http://dx.doi.org/10.1016/s0255-0857(21)02962-5.

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Binh, Dao Thanh. "University autonomy and internal control." LAPLAGE EM REVISTA 7, no. 1 (May 18, 2021): 589–601. http://dx.doi.org/10.24115/s2446-6220202171861p.589-601.

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Desk research is conducted to discuss the inevitability of implementing the global trend of university autonomy in Vietnam and the need to strengthen internal controls to minimize university management risks. Comparative analysis is applied to analyze and evaluate the results of piloting university autonomy in different Vietnamese universities to identify the shortcomings and challenges. This study highlights the necessity of applying internal controls in Vietnamese universities to minimize management risks and strengthen accountability, as well as the necessity of completing the legal framework on university autonomy and internal controls to meet the requirements of comprehensive higher education reform in Vietnam. Research on internal control issues in Vietnam are mainly focused on commercial banks and state-owned corporations with only a few such studies in higher education given that the legal requirements for such controls in higher education has only been advanced since 2014. Our research is thus novel currently and offers solutions to the problems of implementation.

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Fakhrutdinov, V. Sh. "THE ESSENCE OF INTERNAL CONTROL." Научное обозрение. Экономические науки (Scientific Review. Economic Sciences), no. 4 2019 (2019): 57–65. http://dx.doi.org/10.17513/sres.1028.

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Simonaitytė, Živilė. "Analysis of internal control models." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 82–95. http://dx.doi.org/10.15388/batp.2014.15a.7.

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Internal control evaluation is one of the most important steps of audit. For conducting this step properly internal control evaluation models are used. Every model has its own advantages and disadvantages. Pros and cons of the most popular internal control models, audit standards used in the biggest countries of the world, researches in the field of effective internal control evaluation are analysed in this article. Structure of internal control evaluation is provided. It enables to connect advantages and dilute disadvantages of the most commonly used internal control evaluation models.

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Chelukanova, Alexandra, and Darya Zabaznova. "Internal control in agricultural holdings." Agricultural Technologies 1, no. 2 (2019): 11–18. http://dx.doi.org/10.35599/agritech/01.02.02.

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Research objective in this article is to study the internal control in agricultural holdings. Achievement of this required solving the following tasks: to study the interpretation of the term "internal control"; to study the requirements for internal control; to determine the need for the organization of internal control in agricultural holdings; to study the sequence of implementation of the system of internal control in agricultural holdings; to propose a model of the functioning of internal audit in agro-enterprises on the example of agricultural holding. Research results have shown that the most complete capacious is the following definition of on-farm control in agricultural holdings – control over the budget preparation and their reality, control over the costs of different departments of the holding (parent company), which act as centers of responsibility. The study of scientific definitions of "on-farm control" allowed us to determine the basic requirements of researchers to this type of control. The most common requirement of the researchers is an assessment of the effectiveness of the enterprise. The introduction of the system of internal control in agricultural holdings was considered, based on the research of E.V. Menshova, which allowed to determine the improvement of the organizational structure of internal control in organizations of agricultural holding type, and the presented model of the functioning of internal audit in agricultural enterprises will allow to adopt this experience and adapt it for their own business.

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Emanuels, Jim, Oscar Van Leeuwen, and Philip Wallage. "Internal control volgens Sarbanes-Oxley." Maandblad Voor Accountancy en Bedrijfseconomie 78, no. 7/8 (July 1, 2004): 364–72. http://dx.doi.org/10.5117/mab.78.20803.

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In deze bijdrage worden de recente ontwikkelingen rondom het afleggen van verantwoording inzake ‘internal control’ geschetst. Met name wordt ingegaan op eisen die door de Sarbanes-Oxley wet (SOx) zijn opgelegd en die een extraterritoriale werking hebben. Zo stelt SOx 302 verplicht dat het management vaststelt dat de beheersmaatregelen rond informatieverstrekking in openbaar gemaakte financiële rapportages toereikend zijn. SOx 404 voegt als belangrijkste elementen daaraan toe een verplichte jaarlijkse mededeling over de werking van deze beheersmaatregelen en een verplichte accountantscontrole. De werkzaamheden die de accountant moet verrichten om deze verklaring af te kunnen geven, richten zich op de evaluatie, inclusief de risico-evaluatie die het management zelf met betrekking tot het rapportageproces heeft uitgevoerd. De accountant moet daartoe een substantiële hoeveelheid eigen controlearbeid uitvoeren, maar ook de uitgevoerde testwerkzaamheden door functionarissen van de organisatie beoordelen. Er mag in beperkte mate worden gesteund op de werkzaamheden van derden.

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