Academic literature on the topic 'Internal risk controls'
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Journal articles on the topic "Internal risk controls"
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Pathak, Jagdish. "Risk management, internal controls and organizational vulnerabilities." Managerial Auditing Journal 20, no. 6 (August 2005): 569–77. http://dx.doi.org/10.1108/02686900510606065.
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Chen, Hanwen, Daoguang Yang, Joseph H. Zhang, and Haiyan Zhou. "Internal controls, risk management, and cash holdings." Journal of Corporate Finance 64 (October 2020): 101695. http://dx.doi.org/10.1016/j.jcorpfin.2020.101695.
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Donelson, Dain C., Matthew S. Ege, and John M. McInnis. "Internal Control Weaknesses and Financial Reporting Fraud." AUDITING: A Journal of Practice & Theory 36, no. 3 (September 1, 2016): 45–69. http://dx.doi.org/10.2308/ajpt-51608.
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SUMMARY This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on this issue. Further, there is no evidence on the mechanism linking control strength to fraud risk. We find a strong association between material weaknesses and future fraud revelation. We theorize that this link could be attributable to weak controls (1) giving managers greater opportunity to commit fraud, or (2) signaling a management characteristic that does not emphasize reporting quality and integrity. We find support for the opportunity explanation, but not through specific accounts linked to control weaknesses. Instead, consistent with the PCAOB's assertion, weaknesses in entity-wide controls, not process-level controls, are associated with a higher risk of reporting fraud. JEL Classifications: M41.
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Atmanegara, Agung Wahyudhi, Erlina ., Iskandar Muda, and Abdhy Aulia Adnans. "Can the Risk Management Implementation Intensify the Internal Auditor Expertise Finding Risk in Local Government?" Webology 18, SI05 (October 30, 2021): 646–53. http://dx.doi.org/10.14704/web/v18si05/web18252.
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Many cases of fraud in the form of corruption and bribery are findings of external examinations. It shows internal supervision is not sufficient. The internal supervision of companies and local governments have not been able to detect fraud. In this study, we suspect the internal auditors' workload, which makes their ability to detect fraud poor. If the company or local government has implemented risk management, the workload will not be as heavy as if it has not implemented risk management. The company and local government can apply a Risk-based internal audit if they have implemented risk management. Based on this explanation, conclude that finding auditor expertise of the fraud is influenced by workload, the implementation of risk management, and risk-based internal controls. The population of this research is the internal auditors of the provincial government of North Sumatra. This study uses primary data obtained from distributing questionnaires to the research sample. Data were analyzed using multiple regression analysis with the help of PLS applications. The findings showed that risk management application and risk-based supervision audit has a significant effect on detecting fraud and the workload is not affect to the ability to detect of fraud finding. The interviews with several informants concluded that if they have implemented risk management and risk-based internal audits, the internal auditors will not have a high workload. Because since the beginning, it has been identified which activities have an increased risk.
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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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Morrill, Janet B., Cameron K. J. Morrill, and Lori S. Kopp. "Internal Control Assessment and Interference Effects." Behavioral Research in Accounting 24, no. 1 (December 1, 2011): 73–90. http://dx.doi.org/10.2308/bria-10074.
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ABSTRACT Both U.S. Generally Accepted Auditing Standards and International Standards on Auditing require risk-based audits, where audit effort is concentrated on accounts and financial statement assertions where the risk of material misstatement is high. Assessing risk requires the auditor to evaluate the auditee's internal control systems; however, current standards and practice vary regarding the point at which risks are to be identified. Using output interference theory, we hypothesize that risk assessment performed by the auditor before evaluating the client's internal control systems will lead to a more complete identification of sources of internal control deficiencies as compared to assessing risk after evaluating internal control systems. In our experiment, auditors who identified risks first identified more, and more important, internal control deficiencies than did auditors identifying controls first, although the number of risks identified was not significantly different between the two groups. Overall, our results suggest that audit efficiency and effectiveness depend on the sequence in which internal control evaluation subtasks are performed. Data Availability: Data are available from the authors upon request.
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Akwaa-Sekyi, Ellis Kofi, and Jordi Gené Moreno. "Internal controls and credit risk relationship among banks in Europe." Intangible Capital 13, no. 1 (January 19, 2017): 25. http://dx.doi.org/10.3926/ic.911.
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Purpose: The study purport to investigate the effectiveness of internal control mechanisms, investigate whether evidence of agency problem is found among banks in Europe and determine how internal controls affect credit risk.Design/methodology/approach: Panel data from 91 banks from 23 European Union countries were studied from 2008-2014. Hausman’s specification test suggest the use of fixed effects estimation technique of GLS. Quantitatively modelled data on 15 variables covering elements of internal controls, objectives of internal controls, agency problem, bank and country specific variables were used.Findings: There is still high credit risk in spite of measures being implemented by the European Central Bank. Banks have individual entity factors that increase or decrease credit risk. The study finds effective internal control systems because objectives of internal controls are achieved and significantly determine credit risk. Agency problem is confirmed due to significant positive relation with credit risk. There is significant effect of internal controls on credit risk with specific variables as risk assessment, return on average risk weighted assets, institutional ownership, bank size, inflation, interest rate and GDP.Research limitations/implications: Missing data prevented the use of strongly balanced panel. The lack of flexibility with using quantitative approach did not allow further scrutiny of the nature of variables. However, statistical tests were acceptable for the model used. The study has implications for management and owners of banks to be warry of agency problem because that provides incentive for reckless high risk transactions that may benefit the agent than the principal. Management must engage in actions that profile the company better and enhances value maximization. Rising default risk has tendency to impair corporate image leading to loss of reputational capital.Originality/value: The study provides the use of quantitative approach to measuring certain phenomena within the discipline of internal controls. The study adds to a previous study by same authors and confirming the agency problem in a different approach.
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Jin, Justin Yiqiang, Kiridaran Kanagaretnam, Gerald J. Lobo, and Robert Mathieu. "Impact of FDICIA internal controls on bank risk taking." Journal of Banking & Finance 37, no. 2 (February 2013): 614–24. http://dx.doi.org/10.1016/j.jbankfin.2012.09.013.
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Rahman, Md Jahidur, and Rob Kim Marjerison. "Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls." Corporate Ownership and Control 18, no. 1 (2020): 34–46. http://dx.doi.org/10.22495/cocv18i1art3.
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This study conducts a comprehensive review of the literature published during 1989-2020 to identify the factors that can cause internal control weakness. This review is organized around five main groups, namely: 1) rapid growth and restructuring, 2) financial reporting complexity, 3) auditor tenure, 4) cultural differences, and 5) corporate governance. We perform an integrated literature review approach. Among the several factors found, some factors (the proportion of managerial ownership, Individualism, power distance, financial reporting complexity, rapid growth, and auditor-customer geographic distance) have a positive relationship with internal control weakness while others (the quality of the board of directors and auditing committees, directors’ compensation, and uncertainty avoidance) have a negative relationship. The findings contribute to future research by examining the factors that can cause internal control weakness from different perspectives, which will prove to be useful for investors, auditors, audit committee members, managers, and other stakeholders regarding the prevention of internal controls weaknesses through the application of solid internal controls as well as a path towards the improvement of existing problems of internal control weakness.
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Savina, Natalia, and Yuri Pipia. "Risk-oriented external and domestic public financial controls: general and private in approaches to implementation." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2021): 25–35. http://dx.doi.org/10.33920/med-17-2105-03.
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In this paper, the authors analyze the existing set of guidelines for applying a risk-oriented approach to the planning of control bodies for internal and external public financial control; an important part of the study is the authors’ thesis on the search for ways to unify the experience of risk-oriented planning in the activities of internal and external government financial controls. To find an answer to this question, the authors conduct a comprehensive study of the application of a risk-oriented approach to the planning of internal and external government financial controls in the context of the list of criteria, which include the order and methods of determining risks, their understanding, as well as the very concept of “risk-oriented approach”.
Dissertations / Theses on the topic "Internal risk controls"
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Wernli, Naomi Scuratovski. "A importância da auditoria interna para as organizações." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/87329.
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O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração.This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.
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Peres, Dulcidio Lavoisier de Oliveira. "A importância da gestão de riscos e controles internos como respostas a riscos empresariais." Universidade do Estado do Rio de Janeiro, 2010. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422.
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O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto é respaldada na crescente necessidade apresentada pelas empresas para mitigar seus riscos empresarias com objetivo de enfrentar o mundo globalizado e a acirrada concorrência, além de buscar diferencial na qualidade de gestão empresarial e proporcionar maior valor agregado a seus acionistas. Adicionalmente, foram realizadas pesquisas de mercado, sobre assuntos afins ao tema principal, por meio de aplicação de questionários junto a Unidades de Relacionamento com investidores de grandes empresas brasileiras e a empregados de empresas de auditorias independentes com grande experiência de mercado, permitindo ao leitor visão panorâmica da situação atual dos referidos temas. A metodologia utilizada foi a pesquisa documental e bibliográfica, com utilização de documentos de trabalho e relatórios de consultorias privadas e uso de material acessível ao público em geral como livros, artigos, dissertações, seminários e legislações publicados. Como conclusão, é apresentada seleção contemplando 15 importantes lições.The main purpose of this study was to verify the importance of risk and internal controls management as a response to corporate risks. The subject relevance is supported by the growing need presented by companies to mitigate corporate risks in order to face the globalized world and the fierce competition, seek distinction in corporate management and achieve a larger value added to its shareholders. Furthermore, market researches on topics related to the main theme have been carried out through the use of questionnaires alongside the Units for Relationship with major Brazilian companies investors and independent auditors companies employees who have great market experience thus leading the reader to a wider view of the present situation on the aforementioned themes. The methodology used in this thesis was the document and literature research, through the use of work documents and private consulting reports as well as information available to the general public such as published books, articles, theses, seminars and laws. As a conclusion, the selection is presented and brings about fifteen important lessons.
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Melyekhov, Yevgen. "Risk management ve správě společností." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264356.
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The objective of this master's thesis is to describe and analyze role of risk management in corporate governance. Specifically, a thesis focuses on comparison of existing practices in chosen states and examines whether quality of risk management in corporate governance is different in large and mid capitalaization companies. The thesis is divided into several parts: firstly, theory of corporate governance and risk management are introduced with explanation of their interconnection, which also contain defined list of methods and tools for evaluation of risk management and corporate governance quality. In the analytical part of the thesis, comparative analysis of risk management practices in different states is applied with evaluation of their quality, methods of statistical analysis are employed to test the hypothesis about difference of risk management quality in companies with large and mid capitalization and strength and weaknesses of corporate governance and risk management in particular states are summarized.
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Moschos, Cristina. "Análise do risco operacional na unidade de call center de uma instituição financeira." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35449.
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O Risco Operacional nas instituições financeiras foi normatizado com a Resolução nº 3.380 em 29 de junho de 2006, emitida pelo Conselho Monetário Nacional. Desde então, entidades autorizadas a funcionar pelo Banco Central do Brasil tiveram de adequar suas estruturas e procedimentos com o intuito de aumentar os controles sobre eventos internos e externos à instituição, com a finalidade de reduzir perdas financeiras a partir da mitigação deste tipo de risco. Dessa forma, a presente dissertação tem como objetivo apresentar como um banco comercial precisa agir para adequar seus processos às novas exigências legais diante de um assunto com uma importância tão significativa. Este trabalho, além de apresentar os procedimentos de gestão de riscos em uma entidade, procura também elucidar como o risco operacional, no departamento de Call Center da instituição financeira escolhida, pode afetá-la, no caso da inobservância dos procedimentos a serem adotados com vistas à mitigação das falhas já identificadas e de possíveis ocorrências que possam comprometer a continuidade da organização. Os resultados obtidos na pesquisa mostram que o banco em estudo, em relação a outras instituições financeiras pesquisadas, ainda apresenta-se em uma etapa de desenvolvimento da sua área de gestão de riscos, trabalhando em conformidade com a legislação vigente e buscando aperfeiçoar suas técnicas de identificação e mensuração dos riscos operacionais.Operational risk in financial institutions was normalized with Resolution No. 3380 on June 29, 2006, issued by the National Monetary Council. Since then, entities authorized to operate by the Central Bank of Brazil had to adapt its structures and procedures in order to tighten controls on internal and external events to the institution, in order to reduce financial losses from this type of risk mitigation. Thus, this paper aims to present as a commercial bank must act to adjust its processes to the new legal requirements before a subject with a very significant importance. This paper, besides presenting the procedures for managing risks in an entity, also seeks to clarify how operational risk, the department's Call Center financial institution chosen may affect it, in the case of a failure of procedures to be adopted in order mitigating the flaws already identified and possible events that could endanger the continuity of the organization. The results obtained from the survey show that the bank under study in relation to other financial institutions surveyed, still comes in a stage of development of their area of risk management, working in accordance with current legislation and seeking to improve their techniques identification and measurement of operational risks.
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Brandão, Joseth Ferreira. "Sistemas de controle interno e transparência pública: estudo de caso da Universidade Federal de Alagoas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1616.
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Previous issue date: 2015-12-22Internal control of a public institution must be suited to your needs, in order to provide reasonable security of your information. It is true that information is one of the basic inputs of society becoming thus a fundamental good for any activity. Thus, this rummage aimed to conduct a study on the Internal Control System of the Federal University of Alagoas analyzing their suitability to the model proposed by COSO in order to foster a culture of internal controls in the institution, with the risk assessment, activities control, information and communication, as well as by monitoring through ongoing management activities. The data collection was conducted through survey research using a structured questionnaire with closed and open questions, which was applied to teachers and technicians of the University. During the processing and analysis of the results it was applied Palfi and Boot- Avram model that consists of comparing international models of internal control obtaining the degree of similarity and dissimilarity between them from the calculation of the Jaccard coefficient. The results show that there is high dissimilarity among the COSO model and Internal Control System UFAL especially with regard to the monitoring component
O controle interno de uma instituição pública deve estar adequado às suas necessidades, de modo a proporcionar uma razoável segurança de suas informações. É certo que a informação é um dos insumos básicos da sociedade tornando-se, portanto, um bem fundamental para qualquer atividade. Nesse sentido, esta pesquisa teve por objetivo conduzir um estudo sobre o Sistema de Controles Internos da Universidade Federal de Alagoas analisando sua adequação ao modelo proposto pelo COSO com o intuito de fomentar a cultura de Controles Internos na Instituição, com a avaliação de riscos, atividades de controle, informação e comunicação, bem como através do monitoramento por meio de atividades gerenciais contínuas. A coleta de dados foi realizada por meio de pesquisa survey com a utilização de questionário estruturado com questões fechadas e abertas, o qual foi aplicado aos docentes e técnicos da Universidade. Durante o processamento e as análises do resultado foi aplicado o modelo Palfi e Bota-Avram, que consiste na comparação entre modelos internacionais de controle interno obtendo-se o grau de semelhança e dessemelhança entre eles a partir do cálculo do Coeficiente de Jaccard. Os resultados mostram que há grande dissimilaridade entre o modelo COSO e o Sistema de Controles Internos da UFAL, principalmente no que tange ao componente de Monitoramento
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Tonar, Jiří. "Zavedení koncepce GRC v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162514.
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The thesis focuses on a characterization of an integrated method of enterprise management called GRC (Governance, Risk management & Compliance), a description of its components in a relation to the enterprise management and explores software tools dedicated to support this approach to the management. The thesis gives examples of some of the most significant frameworks for the management of GRC's components and illustrates a real life use of this method on an example of two Czech companies.
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Oliveira, David Elisiário de Matos Cardoso. "Conformidade com a S404 da lei Sarbanes Oxley no contexto nacional." Master's thesis, Instituto Superior de Economia e Gestão, 2008. http://hdl.handle.net/10400.5/4445.
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Mestrado em Gestão de Sistemas de InformaçãoA presente dissertação de mestrado expõe uma revisão bibliográfica sobre os antecedentes e os principais fundamentos da Lei Sarbanes Oxley (SOX), culminando com a apresentação de um caso de estudo sobre a conformidade com a secção com maior impacto nas organizações sujeitas a este normativo, a s404. São analisados os factos que conduziram à falência - e incentivaram a criação da Lei SOX - de duas das mais conceituadas empresas Norte Americanas, nomeadamente a adopção de práticas fraudulentas pela Gestão de Topo, e da eventual conivência entre estes e os auditores externos responsáveis pela certificação do reporte financeiro. As principais secções da lei são apresentadas quanto ao seu teor e impacto nas empresas, com especial enfoque na necessidade destas ajustarem o seu modus operandis de forma a responderem às novas exigências impostas pela lei. O caso de estudo, descreve a forma como uma empresa Multinacional sedeada em Portugal respondeu às exigências da s404 e em que medida converteu essa obrigação em valor acrescentado para a empresa e seus colaboradores, através da adopção de uma estratégia efectiva de gestão de risco. A conclusão expõe os principais aspectos do modelo de conformidade com a s404 da Lei SOX adoptado pela empresa em estudo, nomeadamente os relacionados com a gestão de projecto, metodologia seguida, General IT Controls e transição para Business as Usual.
The present master's degree exposes a bibliographical revision about the record and the main provisions of the Sarbanes Oxley Law (SOX), culminating with the presentation of a case study about the conformity with the section with bigger impact in the companies which are subject to this law, the s404. The facts that drove to bankruptcy - and encouraged the creation of the SOX Law -of two of the most respected American North companies are analysed, namely the adoption of fraudulent practices by the Top Management, and of the eventual connivance between these and the external auditors responsible for the attestation of the financial report. The main sections of the law are presented in what regards its content and impact in the companies, with a particular concern about how the companies need to adjust their way of work to the new requirements imposed by the law. The case study, describes how a Multinational company with an office in Portugal answered the requisites of the s404 and how it transformed the obligation to be compliant in an increased value for the company and its staff, through the adoption of an effective strategy of risk management. The conclusion exposes the main aspects of the model of conformity with the s404 of the SOX Law adopted by the company in study, namely the related with project management, chosen methodology, General IT Controls and transition to Business the Usual.
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Alves, Gilberto Cabeleira. "Um estudo sobre a estruturação de funções de controles internos em instituição financeira no Brasil." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1426.
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Previous issue date: 2010-10-20This dissertation, a case study, has the purpose of examining the control functions in a large financial institution in Brazil and answer the central question: how and why to integrate the control functions in financial institutions? The study comprised the analysis of concepts, mission and approaches in use by Internal Control, Operational Risk Management and SOX Compliance functions. The internal control concept was identified as being the foundation of the three control functions under analysis. The framework of best practices in internal controls, COSO Internal Control Integrated Framework, is used to compare the way in which those functions operate. Interviews and questionnaires are used to collect primary data and documental analysis and observation for secondary data. Answers from the participating areas indicate that the departments reviewed by the control functions consider integration as necessary. By analyzing the purpose of those functions it is identified that Operational Risk Management and SOX Compliance functions have different purposes and focuses, the first aims at reducing the historic of losses and the later focuses on the quality of financial reporting, both functions report to different directors, have different performance measures and require different skill from their professionals. Comparison of the practices in use indicates that those functions adopt similar approaches; however, not integrated. It is identified a number of examples of opportunities for integration, such as: implementing a shared process for identifying and ranking risks, monitoring controls and reporting. The full integration within a single department revealed to be not adequate, but it is accepted that those functions need to be reviewed to take advantage of the integration opportunities
Esta dissertação, um estudo de caso, tem por objetivo examinar funções de controle em instituição financeira de grande porte no Brasil e responder a questão central: como e por que integrar as funções de controle em instituições financeiras? O estudo compreende análise dos conceitos, objetivos e abordagens adotadas pelas funções: Controles Internos, Gestão de Riscos Operacionais e SOX Compliance. Identifica-se o conceito de controles internos como sendo o fundamento das três funções de controle em análise. A estrutura de melhores práticas do COSO Internal Control Integrated Framework é utilizada para comparar a atuação das três funções. Entrevistas e questionários são utilizados para coleta de dados primários, e análise documental e observação, para dados secundários. Respostas das áreas participantes indicam que departamentos sujeitos a revisões pelas funções de controle consideram a integração destas funções necessária. Análise dos objetivos destas funções identifica que Gestão de Riscos Operacionais e SOX Compliance possuem objetivos e enfoques diferentes, a primeira objetiva reduzir histórico de perdas, a segunda, qualidade dos reportes financeiros, ambas reportam para diretorias diferentes, possuem métricas de performance distintas e requerem diferentes habilidades de seus profissionais. Comparação das práticas em uso demonstra que estas funções adotam abordagens semelhantes, entretanto, não integradas. São identificados inúmeros exemplos de oportunidades de integração, tais como: implante de processos compartilhados para identificação e categorização de riscos, monitoramento de controles e reporte. A completa integração em área única mostrou-se não adequada, mas é aceito que a forma de atuação destas funções precisa ser revista para que aproveitem oportunidades de integração
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Pereira, Marcos Augusto Assi. "Os controles internos e contábeis na gestão de tesouraria." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1432.
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Previous issue date: 2010-10-26The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting
As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis
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Jansson, Kajsa, Anton Runesson, and Mathias Sunnegård. "Användningen av automatiska kontroller i svenska företag : Att använda sig av ERP-systemets automatiska kontroller för att öka tillförlitligheten i den finansiella rapporteringen." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-17985.
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Dagens ERP-system ger företagen möjligheten att effektivisera och kostnadsreducera sina processer genom en mängd olika funktioner. Företag sätter idag stor tillit till sina ERP-system. Transaktionerna inom och mellan de olika systemen består av en mängd data som kräver övervakning och kontroll för att reducera riskerna med felaktigheter i den finansiella rapporteringen. En typ av verktyg för detta är automatiserade kontroller, vilka kan vara antingen av förebyggande eller upptäckande karaktär. Syftet med den här studien var att beskriva och analysera hur tre stora, svenska tillverkningsföretag använder sig av automatiska kontroller i sina ERP-system samt att jämföra hur deras syn liknar eller skiljer sig från revisionsbyråerna som dagligen arbetar med att utvärdera tillförlitligheten i den finansiella informationen. För att få en djupare förståelse för ämnet valde vi att göra en kvalitativ studie med en induktiv ansats. I den teoretiska referensramen utvecklar vi de tre huvudbegreppen ERP, automatiska kontroller och riskhantering. Vi har intervjuat tre tillverkande företag samt tre revisionsbyråer vilket gav oss två olika perspektiv på användandet av de automatiska kontrollerna. Samtliga intervjuer spelades in och genomfördes som besöksintervjuer på respondenternas arbetsplats. Resultatet av studien visar att samtliga företag på olika nivåer använder sig av automatiska kontroller. Två av företagen har ett mer avancerat användande medan det tredje ännu befinner sig på en låg nivå. Revisionsbyråerna har ett liknande förhållningssätt som presenteras i den teoretiska referensramen och representerar utopin.Today's ERP systems provide companies the opportunity to streamline and reduce the cost of their operations through a variety of functions. Companies today put great faith in their ERP systems. The transactions within and between the different systems consist of a collection of data that require monitoring and control to reduce risks of errors in financial reporting. One type of tool is automated controls that can be either preventive or detective. The purpose of this study was to describe and analyze how three large Swedish manufacturing companies make use of automatic controls in their ERP systems and to compare how their views are similar to or different from the accounting firms who work daily to evaluate the reliability of financial information. To get a deeper understanding of the subject, we used a qualitative study with an inductive approach. In the theoretical framework we developed our three main concepts; ERP, automatic controls and risk management. We have interviewed three manufacturing companies and three accounting firms, which gave us two different perspectives on the use of automated controls. All interviews were recorded and were conducted as personal interviews at each respondents' workplace. The results of this study show that all the companies at various levels make use of automatic controls. Two of the companies have a more advanced set of controls while the third is still at a low level. The audit firms have a similar approach as presented in the theoretical framework and represent the utopia that modern business endeavor’s to achieve.
Books on the topic "Internal risk controls"
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Managing derivatives risk: Establishing internal systems and controls. Chicago: Irwin Professional Pub., 1995.
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New York (State). Dept. of Audit and Control. Division of Management Audit. Department of Social Services, Department of Health, weak internal controls place Medicaid payments for medical items at risk. [Albany, N.Y.]: The Division, 1992.
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Schwartz, R. Malcolm. A top-down approach to risk management and internal control: Relying on ongoing monitoring to test controls performance to reduce the scope of separate testing. Morristown, N.J.]: Financial Executives Research Foundation, 2006.
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Intelligent internal control and risk management: Designing high-performance risk control systems. Aldershot, England: Gower, 2008.
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Office, General Accounting. Information security: Weak controls place Interior's financial and other data at risk : report to the Secretary of the Interior. Washington, D.C: The Office, 2001.
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Woods, Margaret. International Risk Management: Systems, Internal Control and Corporate Governance. Burlington: Elsevier, 2007.
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Cui, Yan. Internal control and risk management in derivative areas. Oxford: Oxford Brookes University, 2003.
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Office, General Accounting. Information security: Weak controls place DC Highway Trust Fund and other data at risk : report to the Mayor of the District of Columbia. Washington, D.C: The Office, 2001.
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J, Berry Anthony, Burke Gary T, and Chartered Institute of Management Accountants, eds. Risk and management accounting: Best practice guidelines for enterprise-wide internal control procedures. Oxford: CIMA, 2007.
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Andy, Wynne, and Wade Keith 1948-, eds. Control self assessment: For risk management and other practical applications. Chichester: Wiley, 1999.
Find full textBook chapters on the topic "Internal risk controls"
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Rodgers, Ian. "Internal Controls Best Practices." In Governance, Risk, and Compliance Handbook, 301–23. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269213.ch22.
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Cucinelli, Doriana. "Internal Controls and Risk Culture in Banks." In Risk Culture in Banking, 97–123. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57592-6_5.
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Dister, Carl J., Anthony Jablonski, and Tyson R. Browning. "Applying DSM methodology to rank risk of internal controls in critical infrastructure enterprises." In Risk and change management in complex systems, 123–36. München: Carl Hanser Verlag GmbH & Co. KG, 2015. http://dx.doi.org/10.3139/9783446447264.012.
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Lee, Hongmu. "Accounting Fraud and Internal Control." In Risk Management, 25–33. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-3468-0_3.
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Pompon, Raymond. "Internal Audit." In IT Security Risk Control Management, 275–82. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-2140-2_22.
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Moore, Marc, and Martin Petrin. "Internal Control and Risk Management." In Corporate Governance, 195–226. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-40332-2_8.
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D’Amato, Valeria, Emilia Di Lorenzo, Maria Russolillo, and Marilena Sibillo. "Internal risk control by solvency measures." In Mathematical and Statistical Methods for Actuarial Sciences and Finance, 149–56. Milano: Springer Milan, 2012. http://dx.doi.org/10.1007/978-88-470-2342-0_18.
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Doekhi, Rewin J. M. "The Intercompany Settlement Blockchain: Benefits, Risks, and Internal IT-Controls." In Progress in IS, 47–87. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11089-4_4.
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AbstractBlockchain is a novel technology that can be employed for a plethora of business applications. A blockchain provides highly reliable transaction data because it has a number of properties that guarantee the integrity of the data that is processed and stored. Paradoxically, the use of blockchain technology is associated with peculiar risks that need to be controlled. Therefore, the sophistication of this technology warrants a rethink of current IT-controls to manage accounting processes while novel controls need to be established to control the technology itself. In this chapter we discuss the impact of blockchain technology on IT-controls, and what IT-controls should be in place to mitigate risks using a case study of a blockchain implementation at the KLM Royal Dutch Airlines.
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Kaya, İdil. "Perspectives on Internal Control and Enterprise Risk Management." In Eurasian Business Perspectives, 379–89. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-67913-6_26.
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Di Cerbo, Francesco, and Slim Trabelsi. "Re-Identification Risk Based Security Controls." In On the Move to Meaningful Internet Systems: OTM 2014 Workshops, 99–107. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-662-45550-0_14.
Full textConference papers on the topic "Internal risk controls"
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Foley, Simon N. "Security risk management using internal controls." In the first ACM workshop. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1655168.1655179.
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Xuhong, Tan, and Dang Junfeng. "Internal Control Analysis Based on the Relationship of Internal Controls, Risk Management, Strategic Objectives." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1041.
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"Determining the Effectiveness of Internal Controls in Enterprise Risk Management Based on COSO Recommendations." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p43.
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Chen, YanLin, and XueFeng Lv. "Hydrogen Risk Reducing Technology in Small Modular Reactor." In 2018 26th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/icone26-81705.
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With the development of small modular reactors, the hydrogen risk reducing technology cannot be ignored. Special safety facilities of small modular reactor (SMR) are investigated and studied, and a serious accident analysis program model for SMR is established. The combination of Pre-inerting and hydrogen recombination was used to control the hydrogen risk. The effectiveness of the hydrogen control system is analyzed by using the GASFLOW program. The results show that the volume fraction of hydrogen in the containment dome is higher than that in the other parts of the containment during the calculation. Because of the small size and tight internal structure, hydrogen accumulates in the narrow channel, which increases the hydrogen concentration in the local channel. Inerting reduces the concentration of oxygen in the containment and effectively controls the possibility of flame acceleration and blasting transition in high hydrogen concentration regions.
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Martinčević, Ivana, Vesna Sesar, and Vjekoslav Kolar. "Risk management in the function of increase quality of banking operations." In Kvaliteta-jučer, danas, sutra (Quality-yesterday, today, tomorrow), edited by Miroslav Drljača. Croatian Quality Managers Society, 2021. http://dx.doi.org/10.52730/zgke9767.
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Abstract: Risk management is an indispensable part of the financial market and banking sector and consists of the identification of various forms of risk to which banking operations are exposed. Accelerated and constant market development, globalization and internationalization of the market and new technologies bring new challenges but also risks. Risk management in today's dynamic environment brings with it numerous obstacles but also poses new challenges and opportunities for companies, which implies the establishment of appropriate corporate management and risk culture. Through an adequate and appropriate risk management system tasks and responsibilities of the supervisory and management body and senior management, the system of internal controls, control functions, organizational chart and tasks of individual organizational parts and functions are defined. The banking sector and banking operations are exposed to many risks where several risks occur simultaneously, there is no risk that is only one or placement that carries only one risk, while an additional problem that the bank faces is the quantification of risk. Identifying, measuring, assessing, managing, monitoring and reporting on risks implies defining a risk management strategy which defines the basic guidelines for medium-term risk assumption and the development of risk management and control systems. The risk management strategy is aimed at defining a set of basic standards for sustainable and effective management and control of all identified risks to which the bank is or could be exposed in its operations, taking into account the quality of implementation and compliance with business plans and objectives. The aim of this paper is to present the potential risks that arise in regular banking operations and to show banks risk management system in order to increase the quality of bank operations. Sažetak: Upravljanje rizicima neizostavan je dio financijskog tržišta odnosno bankarskog sektora, a sastoji se od identifikacije različitih oblika rizika kojim je izloženo bankarsko poslovanje. Ubrzani i konstantni razvoj tržišta, globalizacija i internacionalizacija tržišta, nove tehnologije sa sobom nose nove izazove ali rizike. Upravljanje rizicima u današnjem dinamičnom okruženju nosi sa sobom brojne prepreke ali i stavlja pred poduzeća nove izazove i prilike što podrazumijeva uspostavu odgovarajućeg korporativnog upravljanja i kulture rizika. Upravo kroz adekvatan i odgovarajući sustav upravljanja rizicima definiraju se uloge, zadaci i odgovornost nadzornog i upravljačkog tijela i višeg rukovodstva, sustav unutarnjih kontrola, kontrolne funkcije, organizacijska shema i poslovi pojedinih organizacijskih dijelova i funkcija. Bankarski sektor i bankarsko poslovanje izloženo je mnogobrojnim rizicima gdje se nekoliko rizika javlja istovremeno, ne postoji rizik koji je samo jedan ili plasman koji sa sobom nosi samo jedan rizik dok je dodatni problem s kojim se banka susreće kvantifikacija rizika. Utvrđivanje, mjerenje, procjenjivanje, ovladavanje, praćenje i izvještavanje o rizicima podrazumijeva definiranje strategije upravljanja rizicima kojom se definiraju osnovne smjernice za srednjoročno preuzimanje rizika te razvoj sustava upravljanja i kontrole rizicika. Strategije upravljanja rizicima usmjerena je na definiranje skupa osnovnih standarda za održivo i učinkovito upravljanje i kontrolu svih identificiranih rizika kojima banka je ili bi mogla biti izložena u svojem poslovanju, vodeći računa o kvaliteti primjene i usklađenosti istih s poslovnim planovima i ciljevima organizacije. Cilj ovog rada je izložiti potencijalne rizike koji se javljaju u redovnom bankarskom poslovanju i prikazati načine na koje se banka nosi s njima, odnosno upravljanja rizicima u funkciji povećanja kvalitete poslovanja.
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Arimoto, Yasuhito, Michiharu Kudoh, Yuji Watanabe, and Kokichi Futatsugi. "Checking assignments of controls to risks for internal control." In the 2nd International Conference. New York, New York, USA: ACM Press, 2008. http://dx.doi.org/10.1145/1509096.1509116.
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Kurt, Emine Serap, Aysu Yaşar, Kenan Terzioğlu, and Senem Demirkıran. "A New Generation Method for Assessing Information Security Risks: OCTAVE Allegro." In International Conference on Eurasian Economies. Eurasian Economists Association, 2022. http://dx.doi.org/10.36880/c14.02624.
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Information system risk assessment, an essential aspect of information security management, assists organizations in identifying and analyzing critical information system assets and reducing potential risks. Internal control and risk management are two systems that complement each other in controlling an organization's activities. As a result, internal control activities, critical for controlling and managing risks, should be carried out with a risk focus. Institutions should first analyze the risks that may emerge in business processes before evaluating the steps that should be taken to secure their information assets. Many risk assessment methods are complicated and expensive, and qualified professionals should only carry them out. The OCTAVE Allegro method is a comprehensive assessment of an organization's operational risk environment to get better results without requiring considerable risk assessment information. Risk assessment can be completed in a short period and at a low cost using this method, and the effectiveness of internal control can be improved. The study's objective is to give information about the OCTAVE Allegro method, which can help prevent the risks of ensuring information security as information technologies advance and explain the method's application areas.
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Poerner, Melissa, Grant Musgrove, and Griffin Beck. "Liquid CO2 Formation, Impact, and Mitigation at the Inlet to a Supercritical CO2 Compressor." In ASME Turbo Expo 2016: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/gt2016-56513.
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Cycle efficiency is one of the critical parameters linked to the success of implementing a Supercritical Carbon Dioxide (sCO2) power cycle in a Concentrating Solar Power (CSP) plant application. Ambient conditions often change rapidly during operation, making it imperative that the efficiency of the plant cycle be optimized to obtain the maximum power production when sunlight is available. Past analyses have shown that operating the cycle at the critical point provides the optimum efficiency for dry operation. However, operation at this point is challenging due to the dramatic changes in thermophysical properties of CO2 near the critical point and the risk of the fluid having a two-phase, gas-liquid state. As a result, there is a high likelihood that liquid can form upstream of the primary compressor in the sCO2 power cycle. This paper explores the potential for liquid formation when operating near the critical point and looks at the influence of liquid on the compressor performance. The performance impact is based on industry experience with wet gas compression in power generation and oil and gas applications. Options for mitigating liquid effects are also investigated, such as upstream heating, separation, or compressor internal controls (blade surface gas ejection). The conclusions of the paper focus on the risk, estimated impact on performance, and summary of mitigation techniques for liquid CO2 entering a sCO2 compressor.
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Su, Wu, Zhicheng Wang, and Shibin Chen. "Risk Assessment Index System of Internal Control in Meteorological Department Based on AHP." In Fifth Symposium of Risk Analysis and Risk Management in Western China (WRARM 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/wrarm-17.2017.23.
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Wang, Fenghua, and Jinke Li. "Internal Control Evaluation under Risk-Based Audit." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5998349.
Full textReports on the topic "Internal risk controls"
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Aziz, Md Abdul, Sarah Jafrin, Md Abdul Barek, Shamima Nasrin Anonna, and Mohammad Safiqul Islam. The Association between Matrix Metalloproteinase-3 -1171 (5A/6A) Promoter Polymorphism and Cancer Susceptibility: An Updated Meta-Analysis and Trial Sequential Analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, August 2022. http://dx.doi.org/10.37766/inplasy2022.8.0049.
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Review question / Objective: The polymorphism of the 5A/6A promoter region of matrix metalloproteinases-3-1171 has been comprehensively studied to evaluate its risk associated with various cancers. We performed this updated meta-analysis to clarify the inconclusive outcomes of previous studies and to verify the link of this specific variant with the cancer risk. Eligibility criteria: For the literature covered in this meta-analysis, the authors followed some standards as inclusion criteria: (a) comparative case-control or cohort (different case groups) studies stating the correlation of MMP-3 -1171 (5A/6A) variant with cancer risk; (b) Available genotype and allele data in cases and controls; (c) Sufficient data to determine ORs (odds ratios) with 95% Cis (confidence intervals). The substandard studies were: (a) Review articles, commentaries and duplicate studies; (b) Study graph apart from case-control comparative approaches; (c) Studies having inadequate genotypic information to compute ORs with 95% CIs.
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Marsden, Eric. La relation contrôleur-contrôlé dans les activités industrielles à risque. Fondation pour une culture de sécurité industrielle, March 2019. http://dx.doi.org/10.57071/723uib.
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This document concerns the regulatory oversight and governance of high-hazard industrial activities. A complex set of laws, regulations and institutions contribute to the social control of these activities, reinforcing and serving as a complement to the risk prevention mechanisms put in place by operating companies. This document focuses in particular on the relationship between regulators and the regulated entities and the impact of the quality of this relationship on industrial safety. The scope is the prevention of major accident hazards in different industry sectors (process industry, transport, energy), in France and at an international level. The document addresses a broad range of meanings for the term “regulator”, including the entities and people who play an official role in regulatory control and societal governance: legislators, control authorities, inspectors, as well as certified third parties with a mandate to control specific activities, and the internal risk control organizations within firms. This document aims to outline the impacts of the regulator-regulatee relationship, its contribution to the governance and control of major accident hazards, and the factors that determine the quality of this relationship and its capacity to contribute to safety.
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He, Miao, Zhaoqiong Zhu, Min Jiang, Xingxing Liu, Rui Wu, and Junjie Zhou. Risk factors for postanesthetic emergence delirium in adults: A systematic review and meta-analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, January 2022. http://dx.doi.org/10.37766/inplasy2022.1.0021.
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Review question / Objective: Patientor population: patients with emergence delirium; Exposure: anaesthesia and surgery; Control: patients with no emergence delirium; Outcome: risk factors; Study design: meta-analysis. Eligibility criteria: To ensure the quality of this meta-analysis, inclusion criteria was decided before we carried out the search. These criteria were: (a) Original researches that carried out in observational studies. (b)Adult patients who were extubated and recovered at PACU, operation room, or intensive care unit (ICU) after surgeries and anesthesia (including general and neuraxial anesthesia, peripheral nerve blocks and sedation). (c) Risk factors for delirium must be assessed with odds ratio (OR) with 95% confidence interval (CI). Researches must present the results of multivariate regression to be considered eligible for inclusion, since multivariate analysis results shall be used to identify variables eligible for meta-analysis. (d) Full-text available literatures.
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guo, wenxuan, WH Chen, F. Wu, WQ Qian, SY Zhang, JS Yu, K. Tian, RJ Zhuang, and Y. Pan. Can locked fibula nail replace plate fixation for treatment of acute ankle fracture? A protocol for systematic review and meta-analysis of randomized controlled trials. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, July 2022. http://dx.doi.org/10.37766/inplasy2022.7.0094.
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Review question / Objective: We seek to conduct a meta-analysis of relevant studies to evaluate and compare functional outcomes and complication rates between locked fibula intramedullary nail fixation and plate fixation for treatment of ankle fractures. Condition being studied: Ankle fractures, with an incidence rate of 4.22/10, 000 person-years in the United States, are one of the most common lower extremity fractures. Currently, the standard surgical treatment approaches for unstable ankle fractures involves open reduction and internal fixation (ORIF) with plates and screws. However, ORIF has resulted in little efficacy during treatment of fractures since the 1960s, while plate and screw fixation has also been associated with several complications. Previous studies have shown that closed reduction and internal fixation (CRIF) with fibula intramedullary nail (IMN) has achieved satisfactory efficacy in treatment of ankle fractures, and is associated with low complication rates. Additionally, a systematic review showed that a locked intramedullary nail (LIMN) device provides better stability and rotation control, thereby reducing the risk of nail migration and loss of fixation, compared to unlocked nails. Therefore, a meta-analysis is imperative to provide evidence on whether LIMN can replace PF for treatment of ankle fractures, owing to an increase in related studies that have been published in recent years.
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Yilmaz, Ihsan, and Raja M. Ali Saleem. https://www.populismstudies.org/hindutva-civilizational-populist-bjps-enforcement-of-digital-authoritarianism-in-india/. European Center for Populism Studies (ECPS), December 2022. http://dx.doi.org/10.55271/pp0017.
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The largest democracy in the world is now moving towards authoritarianism under the Hindutva civilizational populist prime minister Narendra Modi-led Bharatiya Janata Party (BJP)’s rule. This article focuses on digital rights in India that have seen a sharp decline in recent years. It explores the transformation of the internet and social media, from a relatively open and liberal space to a restricted one. This survey of India’s digital landscape finds that the rise of civilizational populist Modi and his eight years long rule have led to an upsurge in digital surveillance and control and has fostered an environment of online harassment and bullying for those who are critical of the BJP’s views and politics. The article uses a four-level framework (Full Network, Sub-Network, Proxies, and Network Nodes) to explore digital authoritarianism by the BJP government. At each of these levels, the Hindutva populist government has closed avenues of open discussion and exchange of views by enforcing new rules and regulations.
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Bercovier, Herve, and Ronald P. Hedrick. Diagnostic, eco-epidemiology and control of KHV, a new viral pathogen of koi and common carp. United States Department of Agriculture, December 2007. http://dx.doi.org/10.32747/2007.7695593.bard.
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Original objectives and revisions-The proposed research included these original objectives: field validation of diagnostic tests (PCR), the development and evaluation of new sensitive tools (LC-PCR/TaqManPCR, antibody detection by ELISA) including their use to study the ecology and the epidemiology of KHV (virus distribution in the environment and native cyprinids) and the carrier status of fish exposed experimentally or naturally to KHV (sites of virus replication and potential persistence or latency). In the course of the study we completed the genome sequence of KHV and developed a DNA array to study the expression of KHV genes in different conditions. Background to the topics-Mass mortality of koi or common carp has been observed in Israel, USA, Europe and Asia. These outbreaks have reduced exports of koi from Israel and have created fear about production, import, and movements of koi and have raised concerns about potential impacts on native cyprinid populations in the U.S.A. Major conclusions-A suite of new diagnostic tools was developed that included 3 PCR assays for detection of KHV DNA in cell culture and fish tissues and an ELISA assay capable of detecting anti-KHV antibodies in the serum of koi and common carp. The TKPCR assay developed during the grant has become an internationally accepted gold standard for detection of viral DNA. Additionally, the ELISA developed for detecting serum anti-KHV antibodies is now in wide use as a major nonlethal screening tool for evaluating virus status of koi and common carp populations. Real time PCR assays have been able to detect viral DNA in the internal organs of survivors of natural and wild type vaccine exposures at 1 and 10³ genome equivalents at 7 months after exposure. In addition, vaccinated fish were able to transmit the virus to naive fish. Potential control utilizing hybrids of goldfish and common carp for production demonstrated they were considerably more resistant than pure common carp or koi to both KHV (CyHV-3). There was no evidence that goldfish or other tested endemic cyprinids species were susceptible to KHV. The complete genomic sequencing of 3 strains from Japan, the USA, and Israel revealed a 295 kbp genome containing a 22 kbp terminal direct repeat encoding clear gene homologs to other fish herpesviruses in the family Herpesviridae. The genome encodes156 unique protein-coding genes, eight of which are duplicated in the terminal repeat. Four to seven genes are fragmented and the loss of these genes may be associated with the high virulence of the virus. Viral gene expression was studies by a newly developed chip which has allowed verification of transcription of most all hypothetical genes (ORFs) as well as their kinetics. Implications, both scientific and agricultural- The results from this study have immediate application for the control and management of KHV. The proposal provides elements key to disease management with improved diagnostic tools. Studies on the ecology of the virus also provide insights into management of the virus at the farms that farmers will be able to apply immediately to reduce risks of infections. Lastly, critical issues that surround present procedures used to create “resistant fish” must be be resolved (e.g. carriers, risks, etc.). Currently stamping out may be effective in eradicating the disease. The emerging disease caused by KHV continues to spread. With the economic importance of koi and carp and the vast international movements of koi for the hobby, this disease has the potential for even further spread. The results from our studies form a critical component of a comprehensive program to curtail this emerging pathogen at the local, regional and international levels.
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Cantor, Amy, Heidi D. Nelson, Miranda Pappas, Chandler Atchison, Brigit Hatch, Nathalie Huguet, Brittny Flynn, and Marian McDonagh. Effectiveness of Telehealth for Women’s Preventive Services. Agency for Healthcare Research and Quality (AHRQ), June 2022. http://dx.doi.org/10.23970/ahrqepccer256.
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Objectives. To evaluate the effectiveness, use, and implementation of telehealth for women’s preventive services for reproductive healthcare and interpersonal violence (IPV), and to evaluate patient preferences and engagement for telehealth, particularly in the context of the coronavirus (COVID-19) pandemic. Data sources. Ovid MEDLINE®, CINAHL®, Embase®, and Cochrane CENTRAL databases (July 1, 2016, to March 4, 2022); manual review of reference lists; suggestions from stakeholders; and responses to a Federal Register Notice. Review methods. Eligible abstracts and full-text articles of telehealth interventions were independently dual reviewed for inclusion using predefined criteria. Dual review was used for data abstraction, study-level risk of bias assessment, and strength of evidence (SOE) rating using established methods. Meta-analysis was not conducted due to heterogeneity of studies and limited available data. Results. Searches identified 5,704 unique records. Eight randomized controlled trials, one nonrandomized trial, and seven observational studies, involving 10,731 participants, met inclusion criteria. Of these, nine evaluated IPV services and seven evaluated contraceptive care, the only reproductive health service studied. Risk of bias was low in one study, moderate in nine trials and five observational studies, and high in one study. Telehealth interventions were intended to replace usual care in 14 studies and supplement care in 2 studies. Delivery modes included telephone (5 studies), online modules (5 studies), and mobile applications (1 study), and was unclear or undefined in five studies. There were no differences between telehealth interventions to supplement contraceptive care and comparators for rates of contraceptive use, sexually transmitted infection, and pregnancy (low SOE); evidence was insufficient for abortion rates. There were no differences between telehealth IPV services versus comparators for outcomes measuring repeat IPV, depression, post-traumatic stress disorder, fear of partner, coercive control, self-efficacy, and safety behaviors (low SOE). The COVID-19 pandemic increased telehealth utilization. Barriers to telehealth interventions included limited internet access and digital literacy among English-speaking IPV survivors, and technical challenges and confidentiality concerns for contraceptive care. Telehealth use was facilitated by strategies to ensure safety of individuals who receive IPV services. Evidence was insufficient to evaluate access, health equity, or harms outcomes. Conclusions. Limited evidence suggests that telehealth interventions for contraceptive care and IPV services result in equivalent clinical and patient-reported outcomes as in-person care. Uncertainty remains regarding the most effective approaches for delivering these services, and how to best mobilize telehealth, particularly for women facing barriers to healthcare.
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Dopfer, Jaqui. Öffentlichkeitsbeteiligung bei diskursiven Konfliktlösungsverfahren auf regionaler Ebene. Potentielle Ansätze zur Nutzung von Risikokommunikation im Rahmen von e-Government. Sonderforschungsgruppe Institutionenanalyse, 2003. http://dx.doi.org/10.46850/sofia.3933795605.
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Whereas at the end of the 20th century there were still high expectations associated with the use of new media in terms of a democratisation of social discourse and new potential for citizens to participate in political decision-making, disillusionment is now spreading. Even today, the internet is often seen only as a technical tool for the transmission of information and communication, which serves as a structural supplement to "real" discourse and decision-making processes. In fact, however, the use of new media can open up additional, previously non-existent possibilities for well-founded and substantial citizen participation, especially at regional and supra-regional level. According to the results of this study, the informal, mediative procedures for conflict resolution in the context of high-risk planning decisions, which are now also increasingly used at the regional level, have two main problem areas. Firstly, in the conception and design chosen so far, they do not offer citizens direct access to the procedure. Citizens are given almost no opportunities to exert substantial influence on the content and procedure of the process, or on the solutions found in the process. So far, this has not been remedied by the use of new media. On the other hand, it is becoming apparent that the results negotiated in the procedure are not, or only inadequately, reflected in the subsequent sovereign decision. This means that not only valuable resources for identifying the problem situation and for integrative problem-solving remain unused, but it is also not possible to realise the effects anticipated with the participation procedures within the framework of context or reflexive self-management. With the aim of advancing the development of institutionally oriented approaches at the practice level, this study discusses potential solutions at the procedural level. This takes into account legal implications as well as the action logics, motives and intentions of the actors involved and aims to improve e-government structures. It becomes evident that opening up informal participation procedures for citizen participation at the regional level can only be realised through the (targeted) use of new media. However, this requires a fundamentally new approach not only in the participation procedures carried out but also, for example, in the conception of information or communication offerings. Opportunities for improving the use of the results obtained from the informal procedures in the (sovereign) decision-making process as well as the development of potentials in the sense of stronger self-control of social subsystems are identified in a stronger interlinking of informal and sovereign procedures. The prerequisite for this is not only the establishment of suitable structures, but above all the willingness of decision-makers to allow citizens to participate in decision-making, as well as the granting of participation opportunities and rights that go beyond those previously granted in sovereign procedures.
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Hajarizadeh, Behzad, Jennifer MacLachlan, Benjamin Cowie, and Gregory J. Dore. Population-level interventions to improve the health outcomes of people living with hepatitis B: an Evidence Check brokered by the Sax Institute for the NSW Ministry of Health, 2022. The Sax Institute, August 2022. http://dx.doi.org/10.57022/pxwj3682.
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Background An estimated 292 million people are living with chronic hepatitis B virus (HBV) infection globally, including 223,000 people in Australia. HBV diagnosis and linkage of people living with HBV to clinical care is suboptimal in Australia, with 27% of people living with HBV undiagnosed and 77% not receiving regular HBV clinical care. This systematic review aimed to characterize population-level interventions implemented to enhance all components of HBV care cascade and analyse the effectiveness of interventions. Review questions Question 1: What population-level interventions, programs or policy approaches have been shown to be effective in reducing the incidence of hepatitis B; and that may not yet be fully rolled out or evaluated in Australia demonstrate early effectiveness, or promise, in reducing the incidence of hepatitis B? Question 2: What population-level interventions and/or programs are effective at reducing disease burden for people in the community with hepatitis B? Methods Four bibliographic databases and 21 grey literature sources were searched. Studies were eligible for inclusion if the study population included people with or at risk of chronic HBV, and the study conducted a population-level interventions to decrease HBV incidence or disease burden or to enhance any components of HBV care cascade (i.e., diagnosis, linkage to care, treatment initiation, adherence to clinical care), or HBV vaccination coverage. Studies published in the past 10 years (since January 2012), with or without comparison groups were eligible for inclusion. Studies conducting an HBV screening intervention were eligible if they reported proportion of people participating in screening, proportion of newly diagnosed HBV (participant was unaware of their HBV status), proportion of people received HBV vaccination following screening, or proportion of participants diagnosed with chronic HBV infection who were linked to HBV clinical care. Studies were excluded if study population was less than 20 participants, intervention included a pharmaceutical intervention or a hospital-based intervention, or study was implemented in limited clinical services. The records were initially screened by title and abstract. The full texts of potentially eligible records were reviewed, and eligible studies were selected for inclusion. For each study included in analysis, the study outcome and corresponding 95% confidence intervals (95%CIs) were calculated. For studies including a comparison group, odds ratio (OR) and corresponding 95%CIs were calculated. Random effect meta-analysis models were used to calculate the pooled study outcome estimates. Stratified analyses were conducted by study setting, study population, and intervention-specific characteristics. Key findings A total of 61 studies were included in the analysis. A large majority of studies (study n=48, 79%) included single-arm studies with no concurrent control, with seven (12%) randomised controlled trials, and six (10%) non-randomised controlled studies. A total of 109 interventions were evaluated in 61 included studies. On-site or outreach HBV screening and linkage to HBV clinical care coordination were the most frequent interventions, conducted in 27 and 26 studies, respectively. Question 1 We found no studies reporting HBV incidence as the study outcome. One study conducted in remote area demonstrated that an intervention including education of pregnant women and training village health volunteers enhanced coverage of HBV birth dose vaccination (93% post-intervention, vs. 81% pre-intervention), but no data of HBV incidence among infants were reported. Question 2 Study outcomes most relevant to the HBV burden for people in the community with HBV included, HBV diagnosis, linkage to HBV care, and HBV vaccination coverage. Among randomised controlled trials aimed at enhancing HBV screening, a meta-analysis was conducted including three studies which implemented an intervention including community face-to-face education focused on HBV and/or liver cancer among migrants from high HBV prevalence areas. This analysis demonstrated a significantly higher HBV testing uptake in intervention groups with the likelihood of HBV testing 3.6 times higher among those participating in education programs compared to the control groups (OR: 3.62, 95% CI 2.72, 4.88). In another analysis, including 25 studies evaluating an intervention to enhance HBV screening, a pooled estimate of 66% of participants received HBV testing following the study intervention (95%CI: 58-75%), with high heterogeneity across studies (range: 17-98%; I-square: 99.9%). A stratified analysis by HBV screening strategy demonstrated that in the studies providing participants with on-site HBV testing, the proportion receiving HBV testing (80%, 95%CI: 72-87%) was significantly higher compared to the studies referring participants to an external site for HBV testing (54%, 95%CI: 37-71%). In the studies implementing an intervention to enhance linkage of people diagnosed with HBV infection to clinical care, the interventions included different components and varied across studies. The most common component was post-test counselling followed by assistance with scheduling clinical appointments, conducted in 52% and 38% of the studies, respectively. In meta-analysis, a pooled estimate of 73% of people with HBV infection were linked to HBV clinical care (95%CI: 64-81%), with high heterogeneity across studies (range: 28-100%; I-square: 99.2%). A stratified analysis by study population demonstrated that in the studies among general population in high prevalence countries, 94% of people (95%CI: 88-100%) who received the study intervention were linked to care, significantly higher than 72% (95%CI: 61-83%) in studies among migrants from high prevalence area living in a country with low prevalence. In 19 studies, HBV vaccination uptake was assessed after an intervention, among which one study assessed birth dose vaccination among infants, one study assessed vaccination in elementary school children and 17 studies assessed vaccination in adults. Among studies assessing adult vaccination, a pooled estimate of 38% (95%CI: 21-56%) of people initiated vaccination, with high heterogeneity across studies (range: 0.5-93%; I square: 99.9%). A stratified analysis by HBV vaccination strategy demonstrated that in the studies providing on-site vaccination, the uptake was 78% (95%CI: 62-94%), significantly higher compared to 27% (95%CI: 13-42%) in studies referring participants to an external site for vaccination. Conclusion This systematic review identified a wide variety of interventions, mostly multi-component interventions, to enhance HBV screening, linkage to HBV clinical care, and HBV vaccination coverage. High heterogeneity was observed in effectiveness of interventions in all three domains of screening, linkage to care, and vaccination. Strategies identified to boost the effectiveness of interventions included providing on-site HBV testing and vaccination (versus referral for testing and vaccination) and including community education focussed on HBV or liver cancer in an HBV screening program. Further studies are needed to evaluate the effectiveness of more novel interventions (e.g., point of care testing) and interventions specifically including Indigenous populations, people who inject drugs, men who have sex with men, and people incarcerated.