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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.
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Beránková, Markéta. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16954.
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This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.
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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.
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Duarte, Maria da Conceição dos Santos Contreiras Salema Aleixo. "Análise e gestão do risco: uma aplicação empírica à auditoria." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/20989.
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A análise e gestão do risco têm merecido nos últimos anos especial atenção por parte das organizações, que estão expostas regularmente a vários riscos de natureza interna e externa. O objectivo desta dissertação é salientar a importância da análise e gestão do risco para as organizações e para o trabalho desenvolvido no âmbito da auditoria, especialmente no que se refere ao desempenho organizacional. O estudo empírico incidiu sobre uma amostra constituída pelas empresas cotadas em mercado contínuo na Bolsa de Valores de Lisboa e pelas de Sociedades de Revisores Oficiais de Contas. A metodologia utilizada consistiu no envio de questionários com o objectivo de obter as informações necessárias para testar as hipóteses formuladas. Os resultados obtidos do estudo demonstram que as opiniões das empresas cotadas e das Sociedades de Revisores Oficiais de Contas face à importância da análise e gestão do risco nas organizações são semelhantes. - ABSTRACT: ln last years the analysis and management of risk has received special attention from those organizations that are usually exposed to internal and external risks. The purpose of this study is to underline the importance of analysis and management of risk for organizations and for audit work, especially concerning the organization performance. The empirical study is focused on a sample of Companies quoted on the Continuous Market of the Lisbon Stock Exchange and SROC' s. The methodology consisted on sending questionnaires in order to obtain the necessary information to test the hypotheses. The results show that the opinions of Companies and SROC's are similar concerning the importance of analysis and management of risk in organizations.
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Tseng, Chih-Yang. "Internal control, enterprise risk management, and firm performance." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7287.
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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Camazano, Magali Aparecida. "Estudo da influência do Sarbanes-Oxley Act of 2002 sobre o gerenciamento do risco operacional em instituições financeiras brasileiras." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1686.
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Previous issue date: 2008-02-14Deregulation and globalization of financial services allied with the sophisticated technology used to perform financial operations have increased the complexity of banking activities resulting in the subsequent exposure of financial corporations to operational risk. Several cases of huge losses related to operational risk have been reported in the last 10 years as the bankruptcy of the traditional Barings Bank in England. Therefore, the New Basel Capital Accord (Basel II), published by the Basel Committee in 2004, established that internationally active banks are required to allocate capital to cope with operational risk (just as required for credit and market risks). The Brazilian Central Bank, following the demands as established by the Basel II Accord has also determined that Brazilian financial corporations are required to allocate regulatory capital to face operational risk as well as implement an operational risk management framework. At the same time, losses related to operational risk occurred in different segments of the economy where American corporations as Enron and WorldCom perpetrated huge accounting frauds resulting in their subsequent bankruptcy in 2001 and 2002 respectively. These events led to the enactment of the Sarbanes-Oxley Act of 2002. On account of the importance of operational risk management for the soundness of the financial market and the close relation existing between such risk and the requirements mandated by Sarbanes-Oxley, such as the enhancement of accounting internal controls and corporate governance attributes, this paper intends to study the influence as set forth by the American Act over the operational risk management within the Brazilian financial corporations that are required to comply with this Act such as Bradesco, Itaú and Unibanco. Thus, a comparison was made between the framework established by the Basel Committee for the banking operational risk management and the mandates of Sarbanes-Oxley Act. This study disclosed that both, either the Basel Committee framework as the Sarbanes-Oxley Act focus on the same purposes, that is, control and mitigate the events likely to result in operational risk. Sarbanes-Oxley enables the enhancement of both, accounting internal controls and corporate governance practices, as it will serve as an additional tool for the management of operational risk, cooperating with and supplementing the Basel Committee framework. Therefore, Sarbanes-Oxley allows the Brazilian financial corporations to lower the capital allocation for operational risk due to their decreasing exposure to related risk
A desregulamentação e a globalização dos serviços financeiros associadas à sofisticação das tecnologias financeiras têm aumentado a complexidade das atividades bancárias e a conseqüente exposição dos bancos ao risco operacional. Casos diversos de perdas catastróficas relacionadas ao risco operacional se fizeram presentes nos últimos 10 anos, a exemplo da quebra do tradicional Barings Bank, na Inglaterra. Por decorrência, o Novo Acordo de Capital da Basiléia (Basiléia II), divulgado pelo Comitê da Basiléia em 2004, introduziu a necessidade de alocação de capital para risco operacional (tal qual para os riscos de crédito e de mercado) pelos bancos internacionalmente ativos. O Banco Central do Brasil, à luz do Acordo Basiléia II, igualmente instituiu a necessidade de alocação de capital regulatório para o risco operacional por parte das instituições financeiras brasileiras, bem como a implementação de estrutura de gerenciamento do risco operacional. Paralelamente, prejuízos relacionados ao risco operacional ocorreram em outros segmentos da economia, destacando-se os escândalos contábeis e falências das empresas americanas Enron e WorldCom em 2001 e 2002, respectivamente, culminando na promulgação do Sarbanes- Oxley Act of 2002. Face à importância do gerenciamento do risco operacional para a solvência do mercado financeiro e à estreita relação existente entre tal risco e os requerimentos impostos pelo Sarbanes-Oxley, tais como o aprimoramento de controles internos contábeis e de aspectos de governança corporativa, este trabalho teve por objetivo estudar a influência das exigências da Lei americana sobre o gerenciamento do risco operacional das instituições financeiras brasileiras sujeitas à sua observância, a saber: Bradesco, Itaú e Unibanco. Para tanto foi adotado o método de procedimento comparativo, tendo sido realizado cotejo entre o marco regulatório do Comitê da Basiléia para o gerenciamento do risco operacional bancário e as exigências do Sarbanes-Oxley Act, cujo resultado revelou a existência de convergência entre ambos, pois possuem a mesma base conceitual de propósitos, qual seja, controlar os fatores de consubstanciação do risco operacional. O Sarbanes-Oxley proporciona o aperfeiçoamento dos controles internos contábeis e das práticas de governança corporativa, caracterizando-se como um instrumento adicional ao gerenciamento do risco operacional, contribuindo e complementando o marco regulatório do Comitê da Basiléia. Outrossim, o Sarbanes-Oxley propicia a redução de alocação de capital para risco operacional, pelas instituições financeiras brasileiras, haja vista seu potencial de redução à exposição ao referido risco
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Hurtig, Klara, and Hanna Lahger. "Intern kontroll : En kvalitativ fallstudie som studerar ett företags interna kontroll utifrån Internal Control – Integrated Framework." Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34262.
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Syfte Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework. Metod En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse. Teori Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri. Empiri Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument. Diskussion Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier.Purpose The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework. Methodology A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment. Theoretical Perspectives The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry. Empirical Foundation The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents. Discussion The discussion section is characterized by the autors’ thoughts on internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.
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De, la Rosa Sean Paul. "Internal control risks within the data warehouse environment." Diss., University of Pretoria, 1999. http://hdl.handle.net/2263/24315.
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Lima, Welington de Pontes. "Controles internos e riscos de auditoria: influência na extensão dos testes substantivos em auditoria das demonstrações contábeis." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09052003-105548/.
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RESUMO O risco da emissão de opinião inadequada acerca das demonstrações contábeis é algo presente nos trabalhos pertinentes a auditoria independente, demandando especial atenção, tanto por parte das empresas responsáveis pela condução dos exames, pelos órgãos que regulamentam a profissão, como também pela sociedade em geral. Para que possa expressar devidamente sua opinião, o auditor emprega uma série de técnicas que o levam a ganhar convicção e a confiar nas informações a serem divulgadas. A extensão dos testes substantivos realizados para este fim, é determinada mediante a conjugação de fatores como a qualidade dos controles internos mantidos na organização, revelada pelas conclusões obtidas nos testes de aderência, e a consciência dos riscos que alcançam, tanto a auditoria em si, como também, a entidade auditada. Este trabalho se propõe a apresentar pesquisa envolvendo o estudo sobre controles internos; os riscos da auditoria e os riscos que norteiam a entidade auditada, os quais têm sido alvo de discussões e debates no mundo inteiro, e ainda, a influência que estes exercem na extensão e profundidade dos procedimentos de auditoria aplicados. Apresenta, com detalhes, os riscos que mais preocupam as empresas de auditoria na condução de seus exames, especificando e enfatizando sua relação com a extensão dos testes realizados. É incluída aqui ademais, pesquisa de campo, envolvendo as empresas de auditoria, conhecidas como big five, no sentido de investigar o modo como estas operam atualmente, identificando os riscos mais relevantes, apontados particularmente, por cada uma delas. Palavras - chave: Controle interno, Risco, Teste Substantivo, Teste de Aderência.ABSTRACT The risk involved on expressing an inadequate opinion about Financial Statements is something present on independent audit works, demanding special attention from the auditing firms, the society and the professional regulators agencies as well. In order to express his opinion precisely, the auditor uses techniques that lead him to be convinced and trust the information that will be published. The scope of the substantive tests used for this purpose, is determined by using a combination of factors such as quality control, revealed by the results of adherence tests and the acknowledgment of the risks involved on the audit work as well as the clients risk. This document intends to present a research involving the study of internal control, the risks of the audit itself and the risks of the auditing companies, which has been target of researches and debates all over the world, as well as the influence they have over the audit techniques. Details are shown, covering the risks that mostly worry those companies, specifying and emphasizing the necessary scope on the tests. The following is a field research involving the big five audit companies, focusing on the way they do the business today, identifying the most relevant risks, commented specifically by each one of them. Keywords: Internal Control, Risk, Substantive Test, Adherence Test.
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Ramos, Telmo Miguel Pereira da Cruz. "Implementação de um sistema de controlo interno na indústria." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19307.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho final de mestrado analisa quais os passos necessários para implementar um sistema de controlo interno abordando as componentes para a sua elaboração. A estratégia metodológica utilizada é o case study. A abordagem na recolha de dados foi mixed-metod. A primeira realizada por entrevistas qualitativas de profundidade aos responsáveis do departamento de controlo interno do grupo em estudo. Na segunda abordagem foi realizado um inquérito por questionário aos doze responsáveis locais do sistema de controlo interno estudado. Os resultados obtidos permitiram uma compreensão global de como se posiciona um sistema de controlo interno numa entidade, sendo identificados os pontos de ligação entre as abordagens teóricas e a realidade. Os inquéritos realizados permitiram verificar como o sistema de controlo interno é compreendido pelos seus intervenientes diretos.
This final master thesis examines the steps required to implement an internal control system, addressing the components for its design. The methodology used is the case study. Both approaches to data collection were qualitative and quantitative. The first was carried out through indepth interviews with the head of the internal control department of the group in study. In the second approach, a survey was carried out among the twelve local responsibles of the internal control system. The results obtained made it possible to understand the positioning of an internal control system in a group of entities, by identifying the junction points between theoretical approaches and reality. Based on surveys and interviews, we can check how the internal control system is understood by its direct responsibles.
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SILVA, Cosmo Alves da. "Controles internos do Tribunal Eleitoral da Paraíba: uma verificação de sua adequabilidade ao modelo COSO ERM." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/20122.
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Dissertação _2016_ - Cosmo Alves (versão final).pdf: 1791510 bytes, checksum: 88b79efb065d2308e81db5208508b5bf (MD5)Made available in DSpace on 2017-07-28T14:17:30Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação _2016_ - Cosmo Alves (versão final).pdf: 1791510 bytes, checksum: 88b79efb065d2308e81db5208508b5bf (MD5) Previous issue date: 2016-02-29
Controle interno é um processo integrado efetuado pela direção e corpo de funcionários, e é estruturado para enfrentar os riscos e fornecer razoável segurança de que, para a consecução da missão da entidade, os seguintes objetivos gerais serão alcançados: execução ordenada, ética, econômica, eficiente e eficaz das operações; cumprimento das obrigações de accountability; cumprimento das leis e regulamentos aplicáveis; e salvaguarda dos recursos para evitar perdas, mau uso e dano. Como o estabelecido pela AS/NZS 4360 – Standards Australia e Standards New Zealand; o do COSO – Committee of Sponsoring Organizations of The Treadway Commission; o CoCo – Criteria of Control Committee of Canadian Institute of Chartered Accountants e o Turnbull Report. Dentre as metodologias existentes, o framework COSO é um dos mais recomendados por vários estudiosos. Historicamente, estes modelos foram emitidos para as entidades privadas, contudo, recentemente, diversas pesquisas tem se voltado para a análise da aplicabilidade na administração pública. Com vistas à melhoria dos processos de planejamento, gestão e controle, o Tribunal de Contas da União (TCU) vem avaliando os órgãos públicos com base nas premissas e orientações do COSO, sendo um destes trabalhos o Acórdão nº 1.074/2009 que proferiu diversas determinações às instituições integrantes do Poder Judiciário. Com fulcro nesta decisão, os Tribunais, por meio de suas Unidades de Auditoria Interna, passaram a adotar medidas necessárias ao cumprimento do citado Acórdão. Por esta razão, tornou-se imprescindível avaliar se o sistema de controles internos do Tribunal Regional Eleitoral da Paraíba encontra-se adequado aos pilares mestres do framework COSO, o qual foi fundamento para as determinações do TCU. Para orientar a referida avaliação, foi lançado como objetivo geral: verificar o grau de adequabilidade à metodologia COSO ERM do sistema de controles internos do Tribunal Regional Eleitoral da Paraíba. Para tanto, realizou-se uma pesquisa survey com todos os 340 servidores, dos quais 195 responderam. As respostas foram convertidas e examinadas utilizando-se o coeficiente de Jaccard, o qual calcula o grau de semelhança e dessemelhança entre o Modelo referencial COSO e o sistema de controles internos do Tribunal, captado pelo questionário. Os resultados demonstraram baixo nível de adequabilidade para todos os componentes (Ambiente de Controle (15,78%), Definição de Objetivos (14%), Identificação de Eventos (0%), Avaliação de Riscos (8,3%), Resposta aos Riscos (0%), Procedimentos de Controle (7,6%), Informação e Comunicação (18,18%) e (0%) para o Monitoramento) e para todo o sistema (10,55%), o que demonstra, na perspectiva do COSO ERM, fragilidade de controles e da gestão riscos corporativos.
Internal control is an integrated process carried out by the management and personnel, and is structured to address the risks and provide reasonable assurance that, to achieve the organization's mission, the following general objectives will be achieved: orderly execution, ethical, economic, efficient and effective operations; fulfillment of accountability obligations; compliance with applicable laws and regulations; and safeguarding of resources to prevent loss, misuse and damage. For better inter-relate these objectives, various international bodies have issued documents defining theoretical and practical framework for implementation, which are referred to in the literature as models of internal controls, as established by AS / NZS 4360 - Standards Australia and Standards New Zealand; the COSO - Committee of Sponsoring Organizations of the Treadway The Commission; CoCo - Criteria of Control Committee of the Canadian Institute of Chartered Accountants and the Turnbull Report. Among the existing methodologies, the COSO framework is one of the most recommended by various scholars. Historically, these models have been issued to private entities, however, recently, several studies have focused on the analysis of the applicability of the public administration. In order to improve the planning, management and control, the Tribunal de Contas da União (TCU) has been evaluating public bodies based on assumptions and COSO guidelines, one of them works the Judgment nº. 1,074 / 2009 issued several determinations to the Judiciary member institutions. Fulcrum with this decision, the courts, through its Internal Audit Units have adopted necessary measures to comply with the said judgment. For this reason, it has become essential to assess whether the system of internal controls of the Tribunal Regional Eleitoral da Paraíba is appropriate for teachers pillars of the COSO framework, which was the basis for TCU determinations. To guide this evaluation, was released as a general objective: to verify the degree of appropriateness of the methodology COSO ERM system of internal controls of the Tribunal Regional Eleitoral da Paraíba. To this end, we carried out a survey research on all 340 servers, of which 195 responded. The answers were converted and examined using the coefficient of Jaccard, which calculates the degree of similarity and dissimilarity between the reference model and the COSO internal control system of the Court, captured by the questionnaire. The results showed a low level of fitness for all components (Control Environment (15.78%), Objective Setting (14%), Event Identification (0%), Risk Assessment (8.3%), risk Response (0%) Control activities (7.6%), Information and Communication (18.18%) and (0%) for monitoring) and for the entire system (10.55%), which demonstrates, in view of the COSO ERM, weak controls and enterprise risk management.
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Coetzee, Georgina Phillipina. "The effect of HIV/AIDS on the control environment an internal audit perspective /." Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-05312004-112354.
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Li, Shuhai, and Muhammad Nadeem. "Risk Management and Internal Control : A case study of China Aviation Oil Corporation Ltd." Thesis, University West, Department of Economics and IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-2500.
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Risk management focuses on adopting a systematic and consistent approach to manage all of the risks confronting an organization.With the emergence of world as a globe village, companies are diversifying their activities; result in the increase of risks. Besides the business core activities, the increased use of derivative products by both financial and non-financial institutions and recent events or scandals continue to demonstrate the need for enhanced standards and processes of control over risk. This is of greatest interest for multinational companies, insurance organizations, banks, securities houses and non-financial institutions given the extent of their business activities in derivative products.The objective of this thesis is to identify the role and importance of internal control system in good risk management practice with a particular emphasis on management structure and reporting system and in general with Principles of Corporate Governance and Risk Management. Our focus is on the China Aviation Oil Corporation Ltd., (CAO). We will draw attention to the regulatory environment and recent regulatory and supervisory developments with respect to risk management practice.To be able to fulfill the purpose of study, qualitative research method was considered, using an inductive approach of a single case study of China Aviation Oil Corporation Ltd., with company related research literature, Committee of Sponsoring Organization of the Treadway Commission and Fortis Bank as source of data.Based on the analysis, a number of observations were put forward in the conclusion. To begin with the strategy in relation to management structure and reporting system of CAO are employed after the company crisis for better control and reporting system. In addition, the role of information technology is considered in risk management. Meanwhile, the good governance and risk management according to Accounting Standards application in risk management system and corporate governance are included in the discussion. In attempt of entrepreneur risk management in the firm, we also discuss the role of Enterprise Risk Management on the organizational performance with different perspectives.
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Gebramicheal, Zelalem Berhanu, and Tsegahiwot Teketel Habtegiorgis. "Internal Control in Swedish Small and Medium Size Enterprises." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35030.
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Small and medium size enterprises are currently the major part of economic activities through out the world. Nowadays, they represent about 99% of all types of enterprises in Sweden, with providing high job opportunities to its labour force as these enterprises need focus in their development; the internal control mechanism is a means and a way of directing, monitoring and measuring the SMEs resources. It plays an important role in preventing and detecting fraud and protecting the physical and intangible resources as well as leading to high efficiency of the business operation. one since it contributes a lot for the majority of business enterprise involved in SMEs.
This study examines and describes the effectiveness of internal control systems in Swedish small and medium size enterprises. The study focuses on the main five components of internal control and their impact on achieving the company’s objectives. In so doing, the study creates a better understanding of effective internal control that may be applicable to the context of SMEs and establish theoretically the features of an effective internal control for sampled SMEs. To achieve this objective we formulate one research question: system of SMEs comply with the principles of effective internal control? into how closely SMEs follow the virtues of effective internal control in their business operation.
Applying an inductive approach in qualitative interview, the study found out that, contrary to what is generally suggested, SMEs are aware of the importance of having a good internal control system. The findings of the research enabled the emergence of a theory grounded in the collected data. Indeed, the major features of an effective internal control system applicable for SMEs are found to be control activities, effective information and communication system, effective monitoring and evaluation system framework.
Key words: SMEs, internal control, control environment, risk management, control activities, information and communication, monitoring and evaluation
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De, la Rosa Sean Paul. "Risk and the South African private healthcare an internal audit perspective /." Thesis, Pretoria : [s.n.], 2003. http://upetd.up.ac.za/thesis/available/etd-01282004-084552.
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Alsahlawi, Abdulaziz. "Risk management practices in Saudi listed companies : an institutional perspective." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/6fe4be50-2a5a-4b79-bf91-451ca20a3dca.
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This thesis uses a new institutional sociology perspective to examine financial risk management practices adopted by Saudi listed companies and identify the factors that influence these practices. In Islamic shariah law, using conventional derivatives is prohibited and so this thesis aims to determine if there is an institutional logic within the organisational field and a community of practice that results from networks of actors. The study also, examines the effect of different types of coercive, mimetic and normative isomorphic pressures on the adoption of risk management practices by Saudi listed companies. For this purpose, two pieces of empirical work are employed, (i) semi- structured interviews; and (ii) statistical tests. The interviews were held with 22 treasury managers of Saudi listed companies in 2011 to explore their perspectives of financial risk management practices. The second empirical work uses binary logistic regression to test the factors that might affect the adoption of financial risk management practices of 132 listed companies using publicly available data in 2011. Most of the previous studies relating to financial risk management practices have been undertaken in developing countries Therefore, there is a need to expand the scope of existing research by investigating such practices in Islamic countries to test the relevance of existing theory there and to enrich the risk financial management literature. This thesis investigate 12 factors: (the influence of political factors, cultural factors, and the competitive environment in Saudi society as well as nine institutional characteristics, comprising: firm size; profitability; leverage; being an Islamic company; auditor type; industrial sector; ownership structure; number of subsidiaries and exports) to identify to what extent they affect the financial risk management practices in the organisational field. The main findings indicate that Saudi listed companies hedge more interest rate risk than other financial risks, using conventional derivatives contracts which are prohibited in Islam. This finding is surprising in a country such as Saudi Arabia that is regulated and dominated by Shariah law. The political, cultural and competitive environments also affect the financial risk management practices in the organisational field. In addition, firm size in Saudi Arabia is related to interest rate risk and foreign exchange rate risk; also more leveraged companies and companies audited by Big-4 firms hedge interest rate risk. In addition, Islamic companies depend on Islamic derivatives that are available to hedge financial risk. Furthermore, the profitability of companies, industrial sector and their ownership structure has little influence on the risk management practices in Saudi listed companies. Finally, having subsidiaries and exports also affects hedging practices. It seems that actors are involved in similar networks and that considerable boundary-spanning takes place across these networks especially by treasury managers. This results in several different communities of practice with different organisational logics.
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Ankeraa, Jesper, Erik Hallenstål, and Erik Le. "Ordning och reda : Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36318.
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Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt sätt. Syfte: Syftet med denna studie är att beskriva och förklara i vilken uträckning två företag på två olika börser i praktiken tillämpar en intern styrning och kontroll som står i överensstämmelse med COSO:s Internal Control - Integrated Frameworks fem komponenter samt studera hur det påverkar verksamhetsstyrningen. Metod: En kvalitativ fallstudiestudie genomfördes på två bolag med i huvudsak hermeneutisk tolkningsansats och abduktivt tillvägagångssätt. Empiriinsamlingen skedde genom semi-strukturerade intervjuer och relevant material. Teorin underbyggdes av litteratur, artiklar och internetkällor. Teori: I kapitlet ingår Svensk Kod för bolagsstyrning, Intern Styrning och Kontroll och slutligen det studien lägger vikt vid som är COSO:s ramverk. Slutsats: Fallföretagen tillämpar en intern styrning och kontroll som i hög utsträckning stämmer överens med COSO Internal Control – Integrated Frameworks fem komponenter men med små skillnader. Trots att de är storleksmässigt olika och verkar i skilda branscher.Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner. Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management. Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory. Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on. Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.
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Avery, Miriam R. "Altered cutaneous vasoreactivity and microvascular control mechanisms as a risk factor for pressure ulcer development." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/362694/.
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Barnia, Mohamed. "La création de valeur ajoutée socio-économique par L’Audit Interne : Cas d’Entreprises Marocaines." Thesis, Paris, CNAM, 2015. http://www.theses.fr/2015CNAM0988/document.
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L'Audit Interne est une activité indépendante et objective qui contribue à la maîtrise des entreprises et à créer de la valeur ajoutée. À cet effet, l'auditeur interne s'assure: dela cohérence, de l'ambition et la faisabilité des objectifs, de l'optimisation des moyens utilisés pour leur atteinte, du respect des politiques; des procédures, des textes réglementaires, du respect des délégations de pouvoirs et enfin s'assure de la protection du patrimoine. L'audit interne détecte les problèmes, identifie leurs causes et fait des recommandations pour les solutionner. Au Maroc, plusieurs textes de lois ont prévu l'instauration de l'audit interne au sein des organisations marocaines. Or, malgré cela, l'audit interne ne joue pas efficacement son rôle : Pourquoi et comment ?Internal Audit is an independent and objective activity that contributes to the control of companies and to create added value. For this purpose, the internal auditor shall ensure: consistency, ambition and the feasibility of the objectives, of the optimization of the means used for their infringement, compliance with policies; procedures, statutory instruments, compliance with the delegation of authority and finally ensures the protection of the heritage. Internal audit detects problems; identify their causes, and makes recommendations to solve them. In Morocco, several pieces of legislation have planned the establishment of the internal audit within the Moroccan organizations. However, despite this, the internal audit does not play effectively its role: why and how?
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Zanker, Pedro Francisco Laszlo. "GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK." Universidade Metodista de São Paulo, 2008. http://tede.metodista.br/jspui/handle/tede/112.
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Previous issue date: 2008-01-30This Dissertation is about deals with the importance of Corporate Governance and risk management for Brazilian companies that have their shares (stocks) negotiated at the São Paulo and the New York Stock Exchange. The Main objectives are: the evaluation of the actual stage of adequacy of these Brazilian companies to the Sarbanes & Oxley law standards; to confirm the relevance of risk management to Corporate Governance, by doing an association between the occurrence of property losses with tools of risk management and an association between frauds and the fragility of internal control standards and the standards defined by external regulatory organizations. The academic work, an exploratory study, had its starting point at a bibliographic research of books and technical texts covering corporate governance focusing on risk management. The research was done trough the lecture of the selected companies´ business reports, and its guidelines to corporate governance and risk management and applicability of Sarbanes Oxley law procedures. As a conclusion, it was possible to confirm with a reasonable certain that great losses, that lead international organizations to break, occurred as a result of the absence of an effective risk management or a deficient internal control system added to the lack of preventive actions. In the other hand, despite the Brazilian companies efforts to adapt into the new demands to be part of the Brazilian and the American Stock Market, a significant part of the researched companies are not yet in the phase of implementation of Audit Committees, standards, procedures of internal control and all others practices of corporate governance. New researches on the central theme of this study may be able to deepen the question of the relation costs x benefits of corporate governance practices´ implementation and the question of the effectiveness of management and control corporate systems considering the costs incurred at its implementation and maintenance and the benefits obtained. Still, it is proposed a study that looks for a review of the regulatory authorities responsibility regarding the control before and after fact. A dilemma to be solved and that must instigate future researches.(AU)
Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes & Oxley, a confirmação da importância do gerenciamento de risco para a Governança Corporativa, buscando fazer uma associação da ocorrência de perdas patrimoniais com as ferramentas da gestão de risco e das fraudes com a fragilidade de normas de controle interno e com as normas emanadas dos órgãos externos regulatórios. O trabalho acadêmico, um estudo exploratório, teve como ponto de partida uma pesquisa bibliográfica de livros e artigos técnicos versando sobre Governança Corporativa com foco na gestão de riscos. A pesquisa foi feita através da leitura dos relatórios de administração das empresas selecionadas e a aplicabilidade das normas da Lei Sarbanes Oxley. Como conclusão foi possível confirmar com razoável certeza que as grandes perdas, que levaram empresas internacionais a quebra, ocorreram pela falta de uma eficaz gestão de risco ou por um deficiente sistema de controle interno associada a falta de ações preventivas. Por outro lado, apesar dos esforços das empresas brasileiras em se adequar às novas exigências para poder atuar no mercado financeiro do Brasil e dos Estados Unidos da América, parte das empresas pesquisadas ainda se encontra em fase de implementação dos Comitês de Auditoria, de Normas e Procedimentos de Controle Interno e das demais práticas de Gestão Corporativa. Novas pesquisas sobre o tema central deste estudo poderão ensejar no aprofundamento da questão da relação custo x benefício da implantação das práticas de Governança Corporativa e na questão da eficácia dos sistemas corporativos de gerenciamento e controle considerando os custos incorridos em sua implantação e manutenção e os benefícios obtidos. Propõe-se ainda um estudo que busque a revisão das responsabilidades das autoridades reguladoras no que tange ao controle ante e pós-fato. Um dilema a ser resolvido e que deve instigar futuros pesquisadores.(AU)
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Arwinge, Olof. "Internal Control in the Financial Sector : A Longitudinal Case Study of an Insurance Company." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218906.
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This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. The case study adopts a contingency perspective and attempts to find environmental and firm-level factors that influence the design, use and outcome of internal control. Study II is a longitudinal study that accounts for key internal-control developments that occurred between 2000-2010. This case study finds that there are two environmental influences that significantly affected internal-control design, use and outcome. They consist of environmental uncertainty and regulatory and supervisory forces. Their influences differ in nature but jointly they act to set boundaries and frame in-ternal-control design, use and outcome. There are two firm-level influences of governance structure and managerial attitudes that act jointly with strategy to affect the design, use and outcome of internal control. While environmental influences set boundaries and frame internal-control work, firm-level contingencies can effectively enable or disable internal-control effectiveness. These firm-level influences provide means and opportunities to internal-control work. My longitudinal research suggests that evolutionary steps have been taken regarding internal-control design and use. In sum these steps correspond to a shift in internal-control orientation and a transformation of practices where Folksam has been moving from a looser towards a tighter form of internal control, with greater transparency in operational risk management. Finally, based on the internal-control principles of the COSO framework I see that particular principles have been enhanced within the Folksam system of internal control. The components of these principles are the control environment, risk assessment and monitoring.
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DOMINGUES, Isis de Oliveira. "Pr??ticas de controle interno e gest??o de riscos corporativos em um grupo de companhias a??reas brasileiras." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/745.
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The changes undergone in the international scenery between the XX and XXI centuries brought challenges to the business environment, turning continuous improvement in risk management tools into a necessity. To adapt, organizations began to implement changes in its administrative and operational structures and, hence, improved their internal control systems. This study aims to identify and analyze the internal control and risk management practices implemented on the Brazilian commercial aviation companies. The commercial aviation industry, in addition to working with small operating margins, deal directly with lives of passengers and their own employees every day, which requires an alignment of internal control practices and risk management within the company culture. It is an empirical research, qualitative and descriptive, supported by bibliographic and documentary research. To achieve that goal interviews have been conducted with managers and representatives of the accounting / financial areas as well as areas involved in operation and maintenance. The results show there is a big diversity between the internal control and risk management procedures when you compare administrative and operating areas, but also between companies. It has been noted that the internal control settings usually used are related with the duties the airline companies have with national and international institutions.
As mudan??as sofridas no cen??rio internacional entre os s??culos XX e XXI trouxeram desafios ao ambiente de neg??cios, tornando necess??rio um aprimoramento cont??nuo das chamadas ferramentas de gest??o de riscos. Para se adaptarem, as organiza????es come??aram a implantar mudan??as em suas estruturas administrativas e operacionais e, consequentemente, adequaram seus sistemas de controles internos. Este trabalho objetiva identificar e analisar as pr??ticas de controle interno e gest??o de riscos implementadas nas empresas de avia????o civil brasileiras. O setor de avi??o civil, al??m de trabalhar com margens operacionais pequenas, lida diretamente com a vida de passageiros e de seus pr??prios colaborados todos os dias, ou seja, sua pr??pria natureza exige um alinhamento de pr??ticas de controle interno e gest??o de riscos dentro da cultura da empresa. Trata-se de uma investiga????o de car??ter emp??rico, qualitativo e descritivo, apoiada por pesquisa bibliogr??fica e documental. Para tanto foram realizadas entrevistas com gestores e representantes das ??reas cont??bil/financeira e tamb??m de ??reas inerentes ?? opera????o e manuten????o. Os resultados apontam que h?? uma grande diversidade entre os processos de controle interno e gest??o de riscos adotados, ao comparar ??reas administrativas e operacionais, e tamb??m de empresa para empresa. Notou-se que os controles internos utilizados est??o ligados ??s regulamenta????es e obrigatoriedades por parte de ??rg??os nacionais e internacionais de avia????o civil.
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Hallström, Viktor, and Emma Strand. "THE RISKS OF ENVIRONMENTAL ACTIVITIES : How are these risks handled by the corporate governance and the external auditor?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25338.
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The purpose of this study is to examine external auditors´ current practices when performing an audit of companies with environmentally hazardous activities, i.e. if the environmental risks are taken into account by the auditor of an audit. To understand what the auditors should review, this study also examines how these companies control their environmental risks. A qualitative method has been conducted based on ten semi-structured interviews, consisting of auditors experienced in auditing industrial companies as well as corporate managers of the largest industrial companies within the Stockholm Stock Exchange. Furthermore, information has also been obtained from annual reports of the companies. This study shows that the auditors` practices, when conducting audits of environmental hazardous companies, do not include a comprehensive investigation of risks arising from environmental hazardous activities. Furthermore, the study shows that big, listed industrial companies have a strong internal control that manages their environmental risks. The companies are aware that they are exposed to risks due to their operations and they are taking adequate actions to control them such as different management systems.
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Minniti, Robert K. "Identifying Business Risk Factors of Identity Theft." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2935.
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Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained by the Federal Trade Commission, the U.S. Census Bureau, and the Department of Labor from all 50 U.S. states from 2008 until 2014. The fraud triangle theory formed the theoretical framework for this study. Regression analysis determined the significance of relationships between state-specific instances of international immigration, state-specific unemployment rates, and state-specific instances of identity theft. Both state-specific instances of international immigration and state-specific unemployment rates demonstrated a significant and positive relationship with instances of identity theft. The implications for positive social change include improved understanding of risk factors for identity theft, which could lead to lower costs of operation for businesses and lower prices for consumers.
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Akatakpo, Ese, and Sanna Thunström. "Den interna kontrollens slag mot bedrägerier : En fallstudie med COSO-modellen som utgångspunkt." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260657.
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Denna uppsats utreder problemet bakom finansiellt bedrägeri. Då bedrägeri är ett vanligt förekommande ekonomibrott är det ett problem alla företag kan utsättas för. Syftet med uppsatsen är att försöka få en djupare förståelse för den interna kontrollen och vilken roll den spelar inom företag. Det exakta forskningsproblemet är: Vad har den interna kontrollen för betydelse för en organisation? För att studera problemet började vi med att undersöka den mänskliga faktorn bakom bedrägeri med hjälp av COSO-modellens fem huvudkomponenter: kontrollmiljö, riskbedömning, kontrollaktiviteter samt information och kommunikation har vi utfört ett fallstudie på ett svenskt företag. Den teorin vi valde att använda oss av var i linje med COSO-modellen, vilket är ett ramverk som hjälper företag att organisera sina interna kontroller, och det var också detta vi använde som analysmodell för det insamlade materialet. Det utvalda företaget använde sig för stunden av ramverket för deras interna kontroller. Den empiriska delen har bestått av kvalitativa intervjuer som har genomförts med hjälp av sex olika individer anställda på olika nivåer inom den utvalda organisationen, för att på så vis få en bättre bild av och förståelse för hela organisationen. Respondenternas bakgrund och befattning varierade mellan varandra, av denna anledning passade det bra med en semi-strukturerad intervjuguide för att undvika att viktiga eller intressanta ämnen skulle förbises. Genom denna uppsats har vi undersökt en organisations interna kontroller och hur den uppfattas genom hela organisationen. Analysen stämde överens med teorierna som påstod att en organisation behöver ett väl strukturerat internt kontrollsystem med en kontinuerlig riskanalysering, för att undvika bedrägerier och liknande skandaler. Samt att med de rätta kontrollerna och med en mer enad arbetsprocess lämnar det mindre utrymme för anställda och andra involverade att utnyttja systemet och därmed ökar säkerheten och minskar risken inom organisationen.The purpose of this thesis is to get a deeper understanding of the role that internal control plays within the company, also what internal control means to the organizations. We examined a swedish company using the COSO-modell ’s five components, namely control environment, control activities, risk assessment, information and communication and monitoring. The chosen company was currently using the COSO-modell for their internal control. Therefore, the questionnaires were designed in line with these components The study showed that to avoid fraud and scandals an organization need a well structured internal control system with a constant risk analysing. With the right control mechanism and a more united working process it leaves less room for employees and other individuals involved to manipulate the system, consequently increasing the security and decreasing the risk within the organization.
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Teixeira, Elenice Cacia Bittencourt. "Estudo dos controles internos das instituições de ensino superior públicas do Estado do Paraná." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1694.
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Previous issue date: 2008-05-29Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Currently, Public Administration faces the necessity of adjusting its internal controls to manage operational risks, which have become more and more present, due to the fast changes caused by credibility crisis, regulatory pressures, greater requirement by the society and the complexity in operations and in the legislation. The objective of this research is the study of the internal controls used in public administration, delimited to the Public Institutions of Higher Education of the state of Paraná, using the five perspectives of the COSO: control environment, risk assessment, control activities, information and communication and, also, monitoring. An exploratory descriptive study was methodologically performed, with the application of an instrument composed by closed questions, with a 5-point Likert scale, applied to nineteen of theses Higher Education Institutions. The work was developed with an approach to the internal controls, their principles, classification and limitations. Afterwards, we searched for the definition and classification of the risks, the identification of risk areas and the main tools of control. Followed by the identification, of the administration in public institutions, also under the legal aspect, as well as the role of the administrator. The work finishes with the research performed and its results analyzed by nonparametric statistic techniques, using the Coefficient of Spearman and the application of the Kruskal Wallis Test. We concluded that there is a lack of alignment among the perspectives of internal control, because of either the stratified analysis of the IES for institutional bond or the analysis taken jointly, with evidence of its use to attend legal requirements
No atual momento, a administração pública depara-se com a necessidade de adequar seus controles internos para gerenciar riscos operacionais, cada vez mais presentes, em razão das mudanças rápidas ocasionadas por: crises de credibilidade, pressões regulatórias, maior exigência da sociedade e complexidade nas operações e na legislação. O objetivo desta pesquisa é o estudo dos controles internos utilizados na gestão pública, delimitado às Instituições de Ensino Superior Públicas do Estado do Paraná, e tendo como base as cinco perspectivas do COSO: ambiente de controle, avaliação de risco, atividades de controle, informação e comunicação e, ainda, monitoramento. Metodologicamente, efetuou-se uma pesquisa de campo de caráter exploratório e descritivo, com aplicação de um instrumento composto de questões fechadas, com escala Likert de cinco pontos, junto a dezenove destas instituições. Desenvolveu-se o trabalho com a abordagem de controles internos, seus princípios, classificações e limitações. Posteriormente, buscou-se a definição e a classificação dos riscos, a identificação das áreas de riscos e as principais ferramentas de controle. Segue-se a identificação da gestão das instituições públicas, inclusive sob o aspecto legal, bem como, o papel do seu gestor. O trabalho finaliza-se com a pesquisa realizada, sendo os resultados analisados através de técnicas de estatísticas não-paramétricas, com a utilização do Coeficiente de Spearman e a aplicação do teste de Kruskal Wallis. Concluiu-se que existe falta de alinhamento entre as perspectivas de controle interno, quer seja pela análise estratificada das IES por vínculo institucional ou tomadas em conjunto, com evidencia do seu emprego para atender às exigências legais
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Damström, Linda, and Johanna Theorén. "Internkontroll och styrning : En fallstudie av Toyota Material Handling Sweden AB." Thesis, Södertörns högskola, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-33631.
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Syfte: Syftet med denna uppsats är att skapa en förståelse för hur Toyota Material Handling Sweden AB organiserar sitt arbete med internkontroll och styrning, samt vilka grundläggande förutsättningar som finns för att erhålla en god internkontroll. Avgränsning: Denna studie är avgränsad till Toyota Material Handling Sweden AB och dess ekonomiavdelning. På grund av begreppets omfattning klargörs här att studien enbart kommer fokusera på den interna kontrollen och styrningen, det vill säga den kontroll företaget själva utför. Metod: Denna studie präglas av en kvalitativ metod, en intern fallstudie för att nå djupare förståelse i studiens undersökta företag. Teoretisk referensram: Den teoretiska referensramen i denna studie baseras på teorier och tidigare studier kring riskhantering, internkontroll, internkontrollens ramverk samt internrevision. Empiri: I empirin sammanfattas primärdata bestående av en öppen intervju och två semistrukturerade intervjuer öga mot öga, varav en i kombination med en observation, samt sex intervjuer via mejl. Slutsats: Toyota Material Handling Sweden AB har en väl utvecklad och ständigt närvarande internkontroll genom värderingar, rutiner och ramverket J-SOX. Företaget lägger stor vikt på att integrera alla individer i verksamheten för att nå målen. För att upprätthålla en god internkontroll utgör individerna en grundläggande förutsättning, tillsammans med utbildning, kompetens och uppföljning.Purpose: The purpose of this study is to create an understanding of how Toyota Material Handling Sweden AB organizes their work in regards to internal control, as well as investigate what essential conditions that are necessary to receive good internal control. Delimitation: This study is limited to the finance department of Toyota Material Handling Sweden AB. The scope of this study concerns internal control only, that is, the control that the company performs itself. Method: This study is characterized by a qualitative method. An internal case study to gain a deeper understanding of the study's investigated company. Theoretical framework: The theoretical framework in this study is based on theories and previous studies on risk management, internal control, internal control framework and internal auditing. Empirics: The empirics summarizes primary data consisting of an open interview and two semi-structured interviews eye-to-eye, one of them in combination with an observation, and six interviews via email. Conclusion: Toyota Material Handling Sweden AB has a well developed and constantly present internal control through values, routines and the J-SOX framework. The company highlights the importance of integrating all individuals into the business to achieve the goals. In order to maintain good internal control, individuals are an essential condition, together with education, competence and follow-up.
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Machová, Zuzana. "Interní audit v bankovních společnostech." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114533.
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The master thesis is focused on issues related to internal audit in banking companies. The first part of thesis is focused on history, development, regulation and current form of internal audit in banks. Next you can read about theoretical approaches of audit work. Audit process in practice you can see in the second part of thesis. There is an example of audit of credit card, specifically process of making loan contract, in banking company Banka, a.s. All data are illustrative.
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Höglund, Marie, and Cornelia Westberg. "Framgångsfaktorer för en god intern kontroll : Intern kontroll och ramverket COSO i praktiken: En fallstudie hos Dalarnas Försäkringsbolag." Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30503.
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Interna kontroller har blivit en central del för verksamheter för att identifiera och hantera risker. Med en tillförlitlig intern kontroll kan verksamheter säkerhetsställa att arbetet utförs på ett pålitligt sätt gällande lagar och regler. Med en bristande intern kontroll kan innebär att verksamheten hamnar på finansinspektionens sanktionslista som kan leda till böter eller i värsta fall bli av med tillståndet för att bedriva bankverksamhet. Syftet med studien är att förklara vilka framgångsfaktorer en finansiell verksamhet har för att implementera interna kontroller utifrån COSO;s ramverk. Hur ledningen och medarbetarna i en finansiell verksamhet implementerar och kommunicerar gällande den interna kontrollen med varandra. Studien som presenteras är en kvalitativ fallstudie hos Dalarnas Försäkringsbolag som inte funnits med på finansinspektionens sanktionslista de fem senaste åren. Intervjuerna består av fyra ledare och tre medarbetare på Dalarnas Försäkringsbolag för att få djupare förståelse hur de arbetar med interna kontroller. Resultatet i studien visar olika faktorer som kan vara bidragande till att Dalarnas Försäkringsbolag lyckas med en effektiv intern kontroll. Vi hoppas studien bidrar till en ökad förståelse över hur interna kontroller enligt COSO;s ramverk kan implementeras framgångsrikt i finansiella verksamheter.Internal controls have become a central part of the business to identify and manage risks. With a reliable internal control, businesses can ensure that the work is carried out in a safe manner in accordance with laws and regulations. With a lack of internal control, a consequence can be that the business ends up on the Financial Supervisory Authority's sanction list, which can lead to fines or, in the worst case, losing the license to conduct banking activities. The purpose of the study is to explain what success factors a financial business has in order to carry out internal controls based on COSO;s framework. How the management and employees in a financial business implement and communicate with regard to internal control with each other. The study presented is a qualitative case study at Dalarnas Försäkringsbolag, which has not been on the financial inspection's sanctions list in the last five years. The interviews consist of four leaders and three employees at Dalarnas Försäkringsbolag to gain a deeper understanding of how they work with internal controls. The results of the study show various factors that can contribute to Dalarnas Försäkringsbolag succeeding with effective internal control. We hope the study contributes to an increased understanding of how internal controls according to COSO's framework can be successfully implemented in financial activities.
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Pan, Ye. "The association between organizational culture and Control Self Assessment adoption and approach choice /." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B38901444.
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Säfwenberg, Henrik, and Hanna Andersson. "Risk- och granskningshanteringsarbetet i större och medelstora börsnoterade bolag utan internrevisionsfunktion." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8532.
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Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte. Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen. Samt beskriva hur de bedriver sitt risk- och granskningsarbete på ett alternativt sätt till internrevision. Gränsen på tre miljarder har vi valt då det innan var ett krav för bolag över gränsen att använda sig av följ och förklara-principen. Efter att koden reviderades 2008 gäller nu principen för alla börsnoterade bolag. Metod: Vi har utfört en kvalitativ studie där vi har intervjuvat bolag som har valt att inte inrätta någon internrevisionsfunktion utan använder sig av alternativa lösningar för att säkerställa en hög kvalite på bolagens finansiella rapportering. Intervjuverna som genomförts har tillsammans med respektive bolags publicerade årsredovisning, analyserats för att få fram bidragande anledningar till valet av att inte inrätta internrevision samt hitta kompletterande funktioner för att uppnå samma resultat. Utifrån årsredovisningarna samt intervjuverna har vi kunnat dra slutsatser om hur bolagen har resonerat kring valet samt beskriva deras alternativa lösning. Analys och Slutsats: Med hjälp av den institutionella teorins tre pelare har vi analyserat den insamlade empiri för att se hur bolagen har resonerat vid valet av alternativa lösningar för ett aktivt och strukturerat risk- och granskningsarbete. Även analysera och dra slutsatser om hur de har motiverat sitt ställningstagande till internrevisionsfunktionen.Background: The major accounting scandals in companies like Enron, Worldcom and armed was the start of the epidemic, which then came to play a major role in the improvement of corporate governance among companies worldwide. The requirements increased the information that companies released were accurate and complete. To ensure this was the Swedish Code of Corporate Governance presented as a complement to legislation touching corporations. The code does not require mandatory application in implementing the functions but have announced that the companies will make an active position adopted in the establishment of the functions in the code. A notable point is 7.4 where companies must describe in their annual reports whether they feel they need an audit function also called internal audit or not. Purpose: The purpose of this report is to provide an understanding of the motives of the Swedish companies with a turnover exceeding 3 billion had when they chose not to follow the internal audit function. Also they had describe how they conduct their risk and audit work on an alternative way to internal audit. The limit of three billion, we have chosen as it was before a requirement for companies across the border to follow and explain the principle. After the code was revised in 2008 now apply the principle for all listed companies. Methods: We conducted a qualitative study in which we have interviewed companies that has chosen not to establish an internal audit function without the use of alternatives to ensure the high quality of the financial reporting. The interviews conducted together with each company's published annual report and have been analyzed to derive contributing reasons for choosing not to establish internal audit and to find complementary functions to achieve the same result. Based on the annual reports and interview samples, we have been able to draw conclusions about how companies are reasoning around the election and to describe their alternative solution. Analysis and Conclusion: Using the institutional theory's three pillars, we have analyzed the collected empirical data to see how the company's reasoning in selecting alternative solutions for an active and structured risk and audit work. While analyzing and drawing conclusions about how they have justified its position on the internal audit function.
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Zhao, Xin. "Governmental Capital Management:The Case of New York State." University of Akron / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=akron1294443209.
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Caetano, Gilberto. "Produ????o cient??fica sobre controle interno e gest??o de riscos : estudo bibliom??trico dos artigos apresentados no Congresso USP e no ENANPAD entre 2001 e 2008." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/461.
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Previous issue date: 2010-03-31This dissertation is a bibliometric study of scientific articles on Internal Control and Risk Management presented and published at the USP Congress on Financial Control and Accounting and at EnANPAD between 2001 and 2008. The subject was chosen because of the importance and current relevance that Internal Control and Risk Management have taken on in the global and complex society of today. Researching the evolution and theoretical concepts related to these issues has become essential nowadays. The research method employed was the descriptive one, of the survey type, with a quantitative focus and bibliographical and documental characteristics. Of the 6,960 articles presented and published by the USP Congress and EnANPAD in the period 149 (2.1% of the total 6,960) were selected, 90 from EnANPAD and 59 from the USP Congress. This was the volume of articles used in the research. The application of Lotka's Law showed in this study that there is not yet an elite group of authors that have written on Internal Control and Risk Management at the USP Congress and at EnANPAD. The study also revealed that: in the two events taken together the quantity of articles signed by up to two authors in the period reached 49% of the total (44.1% in the USP Congress and 52.3% at EnANPAD); 78.6% are male; 68.1% of them are University lecturers; and that only 23.5% of the articles on Internal Control and Risk Management at the USP Congress and EnANPAD were published afterwards in specialist periodicals.
Esta disserta????o trata do estudo bibliom??trico dos artigos cient??ficos que abordam a tem??tica Controle Interno e Gest??o de Riscos apresentados e publicados no Congresso USP de Controladoria e Contabilidade e no EnANPAD entre 2001 e 2008. Tal tema foi escolhido em fun????o da import??ncia e da atualidade que assume em uma sociedade globalizada e complexa como a atual, de forma que pesquisar sobre a evolu????o e os conceitos te??ricos relacionados a esses assuntos tornou-se imprescind??vel nos dias de hoje. O m??todo de pesquisa empregado foi o descritivo, do tipo levantamento, com enfoque quantitativo e com caracter??sticas bibliogr??fica e documental. Do total de 6.960 artigos apresentados nos eventos supracitados, selecionaram-se 149 (2,1%), sendo 90 do EnANPAD e 59 do Congresso USP. Esse foi o volume de artigos utilizados na pesquisa. O presente estudo demonstrou, por meio da aplica????o da Lei de Lotka, que ainda n??o existe uma elite de autores que escrevem sobre Controle Interno e Gest??o de Riscos no Congresso USP e no EnANPAD. Revelou ainda que, no somat??rio de ambos os eventos, a quantidade de artigos assinada por at?? dois autores no per??odo chegou a 49% do total (44,1% no Congresso USP e 52,3% no EnANPAD); 78,6% dos autores s??o do sexo masculino; 68,1% deles s??o professores universit??rios; e que somente 23,5% dos artigos foram publicados posteriormente em peri??dicos especializados.
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Larsson, Emelie, and Johan Groening. "Effects of outsourcing transactional processes : A multiple cases study of Swedish SMEs on risks found within the internal control." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67984.
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BackgroundToday’s competitive market forces companies to focus on their core processes. As a result, the number of outsourcing arrangements has grown and especially transactional processes outsourcing, which is clearly evident in Sweden. The lack of expertise and resources that characterizes SMEs makes outsourcing of transactional processes many times a necessity. However, little attention has been given the possible internal control risks associated with outsourcing (Christ et al. 2015). Moreover, frameworks such as the COSO-framework has also neglected to provide guidelines as to how companies should handle outsourcing arrangements. Although the COSO-framework argues that it can be applied to all companies, no matter the size, organizational structure or the choices management makes (COSO 2013). AimThe aim of this study is to identify and analyze internal control risks within Swedish SMEs when outsourcing transactional processes. Moreover, the study will try to provide recommendations to the COSO-framework about how outsourcing arrangements should be handled in order to maintain an effective internal control. MethodThe study uses a qualitative method where a multiple cases study is conducted. The study consists of three case companies where a total of four participants were interviewed through semi-structured interviews, where all participants has a managerial position at their respective company. ConclusionThe findings within the study indicates that outsourcing transactional processes has made the case companies more effective. Moreover, the performance and relational risks identified within the case companies align with previous research where multiple risks were identified. The authors also highlights the possibility of a new risk when outsourcing transactional processes. Furthermore, the authors suggest that the COSO-framework should be modified such that the outsourcing company is a part of the control environment within companies.
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Bruwer, Juan-Pierré. "The relationship(s) between the managerial conduct and the internal control activities of South African fast moving consumer goods SMMES." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2357.
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Thesis (DTech (Internal Auditing))--Cape Peninsula University of Technology, 2016.Although South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the stimulation of the national economy, previous research studies show that these business entities have severe sustainability problems as approximately 75% of these business entities fail after being in operation for only three years. The latter dispensation is pinned on the belief that South African SMMEs make use of inadequate and/or ineffective internal control systems. Taking into account that a system of internal control comprises five inter-related elements, as well as the fact that management is responsible for the internal control in their respective business entities, this research study placed focus on determining the relationship which exist between the managerial conduct of management and the internal control activities evident in South African fast-moving consumer goods (FMCGs) SMMEs. In order to achieve the latter, two literature reviews were conducted (see Chapter 2 and Chapter 3) and, in turn, quantitative data were collected through a questionnaire and analysed accordingly through both descriptive statistics and inferential statistics (see Chapter 5). Based on the analysed data, a very weak negative statistically significant relationship was identified between the managerial conduct of management and the internal control activities evident in South African FMCG SMMEs. Regardless of the very weak negative statistically significant identified relationship, the results vindicate the importance of appropriate managerial conduct, as well as adequate and effective internal control activities. Stemming from this, a new proposed framework (Control Legacy-K Framework) was developed which South African FMCG SMMEs can implement to help enhance their overall sustainability which, in turn, can help them fortify their continuation rate in the foreseeable future (see Chapter 6).
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Pavésková, Ivana. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193301.
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This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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Teixeira, Gislene Silveira Barros. "Produ????o cient??fica sobre o sistema de controles internos e gest??o de riscos: um estudo s??cio-bibliom??trico dos artigos cont??beis publicados em l??ngua inglesa, no per??odo de 2000-2010." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/504.
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Previous issue date: 2011-04-15The decisions, activities and operations made by the risk managers in the companies give way to many uncertain areas, which can come from the application of the legislation or private reasons. Such reasons help to enhance the importance of internal controls for risk management, compliance activities (verification of legal conformity) and internal auditing. To meet such a goal, many control structures for assisting professionals in the evaluation of foreseen risks, as well as the risks associated with those, were introduced in local or international limits. Concerning this context, the aim of this work was to describe some of the scientific production features regarding internal control and risk management, published in the data base ProQuest ABI/Inform Global (ProQuest), from 2000 to 2010. It was a descriptive research, of the survey kind, and it was based in bibliographic and documental investigation, with quantitative approach. In the first step, it was made a bibliographic analysis with a sample of 79 articles, published in 15 local magazines in ProQuest, by means of the Lotka and Bradford Laws. Through the application of the Bradford Law, it was possible to identify the themes of the publication categories concerning the subject. Furthermore, the verification of the Lotka Laws demonstrated that there is not yet a group of expert researchers about the researched subject, and the knowledge is still spread among a lot of authors who have not been publishing so much. The results indicate an expressive increase in the publication of articles from 2003 to 2010, as well as the prevalence of publications concerning Rules and Standards. Those were bigger from 2006 to 2010, especially in The Accounting Review magazine, which shows that researchers have an investigative opportunity. It was also revealed that there has been an increase in the author's publications from 2003 to 2010, and the prevalence of the publications of authors connected with American universities from 2000 to 2010. In the second step, the surveyed articles were submitted to a sociometric analysis, which showed an increase of relational ties in the cooperative relationship between authors, especially concerning triads, from 2000 to 2010. Moreover, it was revealed the fragmentation of such relationships in small groups, with prevalence of stronger nodes between authors, which does not feature small worlds
As decis??es, atividades e opera????es empreendidas pelos gestores de riscos nas organiza????es d??o lugar a v??rias ??reas de incerteza, as quais podem decorrer da aplica????o da legisla????o ou de fatores particulares. Tais fatores corroboram na acentua????o de relev??ncia dos controles internos para a gest??o de riscos, atividades de compliance (verifica????o de conformidade legal) e auditoria interna. Para tanto, diversas estruturas de controle para aux??lio a profissionais na avalia????o dos riscos esperados, bem como dos associados a estes, foram introduzidas em ??mbito internacional ou local. Considerando tal contexto, o presente trabalho buscou descrever algumas das caracter??sticas da produ????o cient??fica sobre controle interno e gest??o de riscos publicada na base de dados ProQuest ABI/Inform Global (ProQuest), durante o per??odo de 2000 a 2010. A pesquisa ?? descritiva do tipo levantamento, estruturada em investiga????o bibliogr??fica e documental, com abordagem quantitativa. Na primeira etapa foi realizada an??lise bibliom??trica em uma amostra de 79 artigos, publicados em 15 revistas localizadas na base de dados ProQuest, por interm??dio da Lei de Bradford e de Lotka. A aplica????o da Lei de Bradford identificou as categorias tem??ticas das publica????es sobre o assunto. A verifica????o das Leis de Lotka revelou que ainda n??o h?? uma elite de pesquisadores sobre a tem??tica no per??odo pesquisado, e que o conhecimento se encontra disperso entre um grande n??mero de autores com baixa produtividade. Os resultados obtidos revelaram que houve um aumento significativo da publica????o dos artigos no per??odo de 2003-2010, bem como a preval??ncia de publica????es na tem??tica de Normas e Padr??es, as quais se acentuaram no per??odo de 2006-2010, especialmente na revista The Accounting Review, o que indica uma oportunidade investigativa aos pesquisadores. Constatou-se, ainda, que houve um aumento da quantidade de publica????es por autores no per??odo de 2003-2010, bem como a preval??ncia de publica????es de autores vinculados a institui????es dos Estados Unidos no per??odo de 2000-2010. Na segunda etapa, os artigos levantados foram submetidos a uma an??lise sociom??trica, que constatou um aumento dos la??os relacionais da rede de colabora????o dos autores, com primazia de tr??ades no per??odo de 2000-2010. Constatou-se, ainda, a fragmenta????o da rede em pequenos grupos, com predomin??ncia de la??os fortes, que n??o caracterizam small worlds
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Chen, Fwu-shing, and 陳福興. "A Study of the Relationship between Corporation Loan Operational Risk and Internal Controls." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/40032434077227180302.
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碩士國立中正大學
會計與資訊科技所
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Following the implementation of the New Basel Capital Accord, the importance of operational risk management in banking has been acknowledged. However, operational risk exists every moment in the banking industry, specifically, the poor management in operational risk and weak internal controls have brought harshly frauds and media financial events from time to time. Therefore, in order to examine the relationship between corporate loan operational risk and internal controls, a corporate loan case collected from a certain bank was studied as an example. The operating drawbacks of loaning process from the studied case were analyzed and internal control risk factors were hence exposed. In addition, a questionnaire survey was used to test empirically on the perception of creditors and auditors to operational risk and its connection with internal controls. This study makes the conclusions below： 1.Loan operational risk is highly related to internal controls. 2.Internal controls of corporate loaning cannot be entirely carried out. 3.Corporate loan operational risk and internal control are both important and necessary.
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Francisco, Tiago Miguel Peixinho da Silva. "Control systems of credit risk an analysis to danfoss Brazil." Master's thesis, 2016. http://hdl.handle.net/10071/13765.
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Classification JEL: G31, M41The corporate risk management is an imperative necessity of the organizations, as the competitiveness and the current macroeconomic environment make them assume and increasingly face the risks while running their businesses. The way how organizations organize themselves differs from company to company, although all of them consider this an important issue. Taking into account the changing and uncertain environment that companies face nowadays, risk management is a key area for the success of any organization. So, the purpose of this study is to provide a literature review regarding risk and risk management, the main risk standards (ISO 31000, FERMA and COSO-ERM) and an analysis of few empirical studies concerning risk management. Furthermore, it will be presented a case study where the author will analyze the credit risk management process and risk control systems of a particular company. This study was made on a multinational Danish company called Danfoss. It will be made a particular analysis to a branch office in Brazil. The methodology used by author was qualitative, by conducting an interview with the Financial Manager of Danfoss Brazil, collecting internal data and information and using the knowledge and experience of the author on the risk management process of the company. The interview allowed us to understand which factors and indicators company use to decide the limit of credit granting and its management control systems and check its effectiveness.
A gestão de risco empresarial é uma necessidade imperativa das organizações, pois a competitividade global e o contexto macroeconómico atual fazem com que estas assumam e enfrentem cada vez mais riscos na condução de seus negócios. A forma como as empresas se organizam diverge de empresa para empresa, apesar de todas considerarem esta questão importante. Tendo em conta o contexto de mudança e incerto que as empresas enfrentam atualmente, a gestão de risco é a chave para o sucesso de qualquer organização. Assim, o objetivo deste estudo é proporcionar uma revisão da literatura relativamente ao risco e gestão de risco, das principais normas de risco (ISO 31000, FERMA e COSO-ERM) e uma análise de alguns estudos empíricos relativos à gestão de risco. Além disso, será apresentado um caso de estudo onde o autor irá analisar o processo de gestão de risco de crédito e os sistemas de controlo de risco de uma determinada empresa. Este estudo foi realizado sobre a empresa multinacional Dinamarquesa chamada Danfoss. Será feito uma análise específica da filial no Brasil. A metodologia usada pelo autor foi qualitativa, através da realização de ma entrevista com o Diretor Financeiro da Danfoss do Brasil, da angariação de dados e informação interna e do uso do conhecimento e experiência do autor no processo de gestão de risco da empresa. A entrevista permitiu-nos perceber quais os fatores e indicadores que a empresa usa para decidir o limite de concessão de crédito e os seus sistemas de controlo de gestão e verificar a sua eficácia.
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Sambhara, Chaitanya. "Risks, Controls and Business Value of IT-Enabled Interfirm and Intrafirm Processes." 2015. http://scholarworks.gsu.edu/cis_diss/57.
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There have been significant advances in the information systems (IS) literature about the business value that can be realized through information technology (IT) investments and the mechanisms through which IT creates different facets of business value. We identify three important gaps in understanding the literature on IT business value. First, it is unclear how risk arising from deficiencies in a firm’s information environment, along with internal and external contextual factors, affects a firm’s IT implementation choices. Second, it is unclear how IT resources in a focal domain need to be combined with knowledge resources in the same domain and IT resources in other domains to develop process capabilities and create process-level benefits. Third, it is unclear what risks IT-enabled process innovations create for different process stakeholders and what controls can be applied to mitigate these risks.
My dissertation addresses the above three gaps in three essays. The first essay examines the influence of a firm’s information risk on its prioritization of accounting enterprise systems (AES) relative to complementary enterprise systems and the moderation of this relationship by the weaknesses of internal controls and environmental uncertainty characteristics. The second essay focuses on the impact of AES implementation on a firm’s internal controls process, and the complementary roles of managerial competence and enterprise systems implemented in other domains related to the internal controls process of the firm. The final essay explores the risk factors that can arise for buyers and suppliers due to the use of reverse auctions, and the controls that can be applied to mitigate the key risk factors. In terms of research methods, the first two essays apply econometric analysis to panel datasets constructed from multiple sources and the third essay uses a combination of Delphi studies and semi-structured interviews.
Collectively, the essays advance our understanding of (1) the factors underlying a firm’s prioritization of IT investment choices; (2) the mechanisms through which IT resources, in combination with human expertise, create business value; and (3) the risks introduced for different stakeholders by the adoption of IT-enabled process innovations and the controls that can be used to effectively mitigate them.
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Matshiga, Zulu Elijah. "Possible tax evasion due to the ineffective and inconsistent implementation of internal controls within the supply-chain management processes." Diss., 2018. http://hdl.handle.net/10500/24872.
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This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes.Taxation
M. Phil. (Accounting Sciences)