Control Environment

The inconsistency of Onsager's phenomenological laws, which asserts the dependence of the generalized rate of each independent process on all thermodynamic forces acting in the system, is revealed. It is shown that, in accordance with mechanics, for each such process there is a single (resultant) force, with the disappearance of which this process stops. A method is proposed for finding such forces, and on this basis a simpler "diagonal" form of such laws is found, containing a single driving force and similar to the equations of heat conduction, electrical conductivity, diffusion, etc., which allows describing the "superposition effects" with a smaller number of kinetic coefficients . Examples of such equations are given, and their validity is proved. Аннотация Вскрыта несостоятельность феноменологических законов Онзагера, утверждающая зависимость обобщённой скорости каждого независимого процесса от всех действующих в системе термодинамических сил. Показано, что в соответствии с механикой для каждого такого процесса существует единственная (результирующая) сила, с исчезновением которой этот процесс прекращается. Предложен метод метод нахождения таких сил и на этой основе найдена более простая «диагональная» форма таких законов, содержащая единственную движущую силу и сходный с уравнениями теплопроводности, электропроводности, диффузии и т. п. вид, позволяющий описать «эффекты наложения» меньшим числом кинетических коэффициентов. Приводятся примеры таких уравнений и доказывается их справедливость.

This rеsеarch aims to еmpirically invеstigatе thе intricatе rеlationships bеtwееn digital transformation initiativеs, absorptivе capacity, еasе of usе, usеr satisfaction, and organizational pеrformancе within thе spеci􀅫ic contеxt of a rеtail chain implеmеnting е-commеrcе solutions. A qualitativе rеsеarch approach was adopted, еmploying 13 sеmi-structurеd intеrviеws with kеy stakеholdеrs in thе sеlеctеd rеtail chain in Morocco. Thе study aimеd to achiеvе data saturation, еnsuring a comprеhеnsivе еxploration of participants' pеrspеctivеs. Thеmatic analysis was еmployеd in a thrее-stеp procеss, focusing on identifying pattеrns and thеmеs rеlatеd to digital transformation, absorptivе capacity, еasе of usе, usеr satisfaction, and organizational pеrformancе. Thе rеsеarch 􀅫indings rеvеal a complеx intеrplay bеtwееn digital transformation variablеs. Stratеgic implеmеntation of digital initiativеs, particularly in thе form of е-commеrcе solutions, positivеly in􀅫luеncеs opеrational еf􀅫iciеncy, markеt rеsponsivеnеss, customеr satisfaction, and 􀅫inancial pеrformancе. Thе еasе of usе of digital tools еmеrgеs as a crucial factor, contributing to еnhancеd productivity, positivе еmployее satisfaction, and thе dеvеlopmеnt of a favorablе organizational culturе. Usеr satisfaction еxtеnds bеyond intеrnal procеssеs, shaping еxtеrnal intеractions and fostеring organizational rеsiliеncе. The synеrgistic impact of absorptivе aptitudе and digital transformation is еnlightеning in dеlinеating organizational intеrprеtation, adaptability, ingеnuity, and compеtitivеnеss. This rеsеarch contributes to thеorеtical framеworks by еmpirically validating rеlationships among digital transformation variablеs in thе rеtail sеctor. Thе originality liеs in thе contеxt-spеci􀅫ic еxploration of thеsе rеlationships within thе е-commеrcе landscapе, providing a uniquе contribution to thе broadеr undеrstanding of digital transformation's impact on organizational dynamics in thе rеtail domain.

Often businesses do not capitalize on any of the possible advantages of Management Information Systems (MIS). Today, the growing growth of IT and its significant impact on the competitiveness of public and private organizations around the world, as well as the global push to use various forms of information systems, namely Management Information System (MIS), has caused developed countries to follow suit. According to the results, most organizations are shifting toward a greater competitive value of MIS. As a result, MIS administrators take a holistic approach to MIS and prioritize issues impacting the whole company over those affecting only the MIS department. The current study clarified the position, goal, function, meaning, philosophy, dimensions, advantages, and classification of MIS, as well as the organizations' challenges and barriers.

Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating ...

The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support,...

The aim of this paper is to give an insight into the link between corruption and the implementation of structural and cohesion funds in Romania and the other Central and Eastern European states (CEE). Although there is a great interest within the mass-media and the civil society for this topic, very few in-depth analyses have been carried out on this subject by independent researchers. This article starts with an evaluation on the various indicators and indexes that quantify corruption, continuing with a comparison at a regional level. Afterwards, the analysis continues with a brief assessment on the implementation of structural funds in Romania and the other CEE states. What we have found by analysing the corruption indices and absorption rates for 7 European Union member states is that there is a strong link between the two phenomena: states with high levels of corruption benefit less from structural and cohesion funds having lower absorption rates.

Обоснована возможность синтеза равновесной и неравновесной термодинамики на классических принципах как дедуктивной и феноменологической теории. Это достигается в статье на основе закона сохранения энергии благодаря выражению его через потоки энергоносителя и введению недостающих параметров неравновесного состояния системы. Предложенный путь построения единой теории мощности реальных процессов переноса, названной для краткости термокинетикой, позволяет обосновать все положения теории необратимых процессов (ТНП) и классической термодинамики и без привлечения гипотез, постулатов и соображений молекулярнокинетического и статистико-механического характера. Такой подход предотвращает возникновение термодинамических неравенств и открывает возможность дальнейшего обобщения ТНП на процессы полезного преобразования энергии, в первую очередь интересующие энергетиков, технологов, биофизиков и астрофизиков. Ключевые слова: термодинамика, кинетика, необратимость, законы сохранения, процессы переноса и превращения энергии, соотношения взаимности, эффекты наложения

An audit may be a factor in improving management. Establishing the implementation of an audit can be support for improving management in enterprises. The use of audit models in order to increase the overall performance of a company's management can be viewed as a basis for general improvement and management support in the enterprise. The application of the audit leads to reduction of the risk to the enterprise at all levels of management. It should be emphasized that it is necessary to carry out the identification of the risk interval as well as the systematization of the basic risks. The authors emphasize that it is necessary to establish a proces of control mechanisms in order to increase the safety of management in the enterprise. An audit may provide support to the management top management structure. The use of audit engagements is to increase business efficiency by using audit tools through the recommendations of the auditors given to top management. The model, as generall...

W artykule przedstawiono rozważania dotyczące ładu organizacyjnego w szkolnictwie wyższym. Zaprezentowano podstawy i założenia funkcjonowania audytu wewnętrznego w polskich jednostkach sektora finansów publicznych. Omówiono również funkcję audytu wewnętrznego na przykładzie publicznej szkoły wyższej w Polsce i rolę audytu wewnętrznego w nadzorze ładu akademickiego.

W artykule przedstawiono rozważania dotyczące ładu organizacyjnego w szkolnictwie wyższym. Zaprezentowano podstawy i założenia funkcjonowania audytu wewnętrznego w polskich jednostkach sektora finansów publicznych. Omówiono również funkcję audytu wewnętrznego na przykładzie publicznej szkoły wyższej w Polsce i rolę audytu wewnętrznego w nadzorze ładu akademickiego.

The last international financial crisis has revealed that the internal audit is the cornerstone of the control of activities and monitoring their performance. This work will investigate on the existence of a correlation between internal audit and performance in a public administration. In this way, we begin by defining the two concepts: audit and internal audit, and bring these two disciplines to the public organization. Then, we will study the concept of performance, and how the audit will contribute to its realization. Thus, we will analyze the practical case of the Regional Investment Center. We will try to apply the theoretical approach and especially responding to the question: How internal audit contributes to the performance and governance?

The last international financial crisis has revealed that the internal audit is the cornerstone of the control of activities and monitoring their performance.This work will investigate on the existence of a correlation between internal audit and performance in a public administration.In this way, we begin by defining the two concepts: audit and internal audit, and bring these two disciplines to the public organization. Then, we will study the concept of performance, and how the audit will contribute to its realization. Thus, we will analyze the practical case of the Regional Investment Center. We will try to apply the theoretical approach and especially responding to the question: How internal audit contributes to the performance and governance?

Обоснована возможность синтеза равновесной и неравновесной термодинамики на классических принципах как дедуктивной и феноменологической теории. Это достигается в статье на основе закона сохранения энергии благодаря выражению его через потоки энергоносителя и введению недостающих параметров неравновесного состояния системы. Предложенный путь построения единой теории мощности реальных процессов переноса, названной для краткости термокинетикой, позволяет обосновать все положения теории необратимых процессов (ТНП) и классической термодинамики и без привлечения гипотез, постулатов и соображений молекулярнокинетического и статистико-механического характера. Такой подход предотвращает возникновение термодинамических неравенств и открывает возможность дальнейшего обобщения ТНП на процессы полезного преобразования энергии, в первую очередь интересующие энергетиков, технологов, биофизиков и астрофизиков. Ключевые слова: термодинамика, кинетика, необратимость, законы сохранения, процессы переноса и превращения энергии, соотношения взаимности, эффекты наложения

This study aims to determine the effect of implementation of government accounting standards (SAP), use of information technology, the role of internal audit, finance administration, and conflict of interest on the quality of local government financial reports in the Government of North Sumatera. In addition, this study also examines whether the implementation of the government’s internal control system (SPIP) can be used as a moderating variable in this research model or not. The type of research conducted is causal-associative research. The location of this research was the OPD in the Government of North Sumatera. The method of data collection in this study was documentation and observation techniques using a questionnaire. The data analysis technique used in this research is the PLS (partial least squares) technique using the analysis tool SmartPLS version 3.0 software, which is run on computer media. The results obtained in this study indicate that the implementation of SAP, the...

This research is motivated by the existence of weaknesses in the Internal Control System as well as problems of noncompliance with laws and regulations that need to be corrected in Ministries and Institutions in Indonesia. This problem will have an impact on organizational goals, namely not achieving effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. Therefore, a capable APIP is needed so that the organizational goals are achieved. This study aims to analyze the APIP Capability in Ministries/Institutions in Indonesia. The method used in this research is qualitative research design using literature study. Research data were taken from journals, books, previous research, scientific articles, literature and news from official websites and the research subjects were the Government Internal Supervisory Apparatus (APIP). The result of the research is that the internal audit function as a management partner plays a strategic role in fighting corruption. The transformation of the role of internal audit in terms of preventing, detecting and investigating fraud, especially corruption, was carried out in line with the increase in the maturity of the internal audit organization which was marked by an increase in the capability of the internal auditors.

Sažetak: Strategijsko posmatranje interne revizije u realnim uslovima poslovanja heterogenih pravnih lica u tranzicionim ekonomijama poput Republike Srbije omogućava top menadžmentu da unapredi pre svega upravljačku poziciju u preduzeću. Osim iznetog, ovakav pristup internoj reviziji omogućava donošenje sigurnih poslovnih odluka od strane top menadžmenta, doprinosi poboljšanju poslovnog odlučivanja i doprinosi donošenju poslovnih odluka koje su ekonomične, efi kasne i celishodne. Generalno posmatrano strategijsko poslovno odlučivanje treba posmatrati u sklopu uvođenja internih kontrolnih faktora, gde svakako interna revizija ima veliki značaj. Posmatranje interne revizije treba da bude takvo da se njen rad može nesmetano obaviti u skladu sa organizacionom nezavisnošću. Takav pristup podrazumeva da je interna revizija organizovana kao nezavisna funkcija u preduzećima koje su je implementirale, kao i to da je ona organizovana kao nezavisna funkcija i ista nije deo ni jednog poslovnog procesa, odnosno organizacionog dela u preduzeću, a u svom je radu neposredno odgovorna rukovodiocu koji je zadužen za poslovanje interne revizije. Takav pristup je u osnovi savremen pristup koji ima elemente sigurnog pristupa, strategijske baze koja je naročito bitna za donošenje validnih revizijskih nalaza i preporuka, a koje se sve donose u smislu povećanja sigurnosti donošenja validne poslovne oduke top menadžmenta. Nov odnosno strategijski princip organizacije interne revizije predstavlja jedinstven način poslovanja u sklopu ukupnih društveno-ekonomskih promena koje mogu zadesti pre svega tranzicione ekonomije poput Republike Srbije.

Purpose: The purpose of this study was to determine the influence of pressure on occurrence of occupational fraud loss in public secondary schools in Nairobi County, Kenya. Methodology: The study adopted a positive paradigm with a descriptive design which targeted a sample of 101 public secondary schools in Nairobi County. An audit team leader from the government was the respondent for each school. Fishers sampling formulae was used to get a sample of 96 respondents. Stratified random sampling was used to ensure that all subcounties were fairly represented in the sample. Primary data was used in this study through the administration of a semi-structured questionnaire. Data collected was analyzed using the statistical package for social sciences software (SPSS) version 21, using the linear regression analysis. The results collected were presented in form of descriptive statistics, that is, mean and standard deviation in tables, charts and figures. Findings: The study found that occupational fraud loss in public secondary schools is significantly influenced by pressure (β = 0.324; p<0.05). Unique Contribution to Theory, Practice and Policy: The study was guided by Donald Cressey's theory of the fraud triangle. In terms of practice, school administrations should focus on fostering an ethical work environment that minimizes financial pressure on employees while limiting opportunities for fraudulent behavior.

The large number of institutions that use information technology (IT) to help run their usiness processes cannot be separated from various risks to IT. The internal control system is one way that can be used to deal with and even minimize the impact of various risks and COSO Internal Control is one of the frameworks that can be used. The "XYZ" College is one of the educational institutions that have used IT, especially to assist every activity related to students. At present, there are no assessments related to the internal control system in the utilization and management of IT contained in the institution, so it is not known whether the control system is running well or not. For this reason, this study was conducted with the aim of assessing whether the internal control system is currently in accordance with the principles of good internal control based on the COSO Internal Control Framework. The results showed that indirectly the "XYZ" College had applied several principles contained in the COSO Internal Control, even being quite good with a value of 3.28 from a scale of 5.0.

Internal control system in an organization preventing the dishonest financial reporting is the need of present scenario especially in Nepalese financial institutions. Therefore, this study intends to present the contribution of internal control system towards financial performance in Nepalese commercial banks. To know the contribution of internal control system descriptive research design has been applied to assess the current practice of internal control system and its effect on financial performance in Nepalese commercial banks. In this 280 employees from top 7 commercial banks were selected based on their paid up capital as the sample for this study. The result depicts that internal control has significant relation with financial performance in commercial banks of Nepal. Therefore, this study concludes that internal control system mainly control environment and internal audit have the significant contribution to the financial performance while considering liquidity and profitabil...

Today the Russian economy has no standard interpretation of the concept of &quot;internal control&quot;. In a competitive economy a rationally organized system of internal control allows to generate information, aimed at making informed management decisions. The analysis of the concept of &quot;internal control&quot; revealed five basic points of view: 1. Control undertaken by a number of different aspects (technical, economic, financial, etc.). 2. Process by which managers are convinced that the resources are received and used effectively and efficiently. 3. Control as one of common management functions. 4. Control coinciding with the internal audit. 5. Complex of organizational structure, methods and procedures adopted by the leaders of the organization as a means of efficiency control of economic activity and economic security. Depending on the accepted system of views on the system of internal control various methods are used. They are: - Methods focused on the strategic approac...

This study examined the relationship between internal audit and financial performance in Saudi Arabia's banking sector. A sample of 150 internal auditors from leading banks completed online questionnaires on a five-point Likert scale in the third quarter of 2024. Multiple regression analysis was employed for testing of hypotheses. Internal audit, defined by internal auditor independence, audit planning, effectiveness of internal audit, and audit reports, served as the independent variable. Financial performance, measured by return on equity (ROE), return on assets (ROA), and overall profitability, was the dependent variable. The findings revealed a significant positive impact of internal audit on financial performance in the banking sector of KSA. This research informs policymakers and regulators in Saudi Arabia, providing insights to enhance regulatory frameworks, mitigate financial fraud, promote transparent financial reporting, and ensure compliance with international standards.

Обоснована возможность синтеза равновесной и неравновесной термодинамики на классических принципах как дедуктивной и феноменологической теории. Это достигается в статье на основе закона сохранения энергии благодаря выражению его через потоки энергоносителя и введению недостающих параметров неравновесного состояния системы. Предложенный путь построения единой теории мощности реальных процессов переноса, названной для краткости термокинетикой, позволяет обосновать все положения теории необратимых процессов (ТНП) и классической термодинамики и без привлечения гипотез, постулатов и соображений молекулярнокинетического и статистико-механического характера. Такой подход предотвращает возникновение термодинамических неравенств и открывает возможность дальнейшего обобщения ТНП на процессы полезного преобразования энергии, в первую очередь интересующие энергетиков, технологов, биофизиков и астрофизиков. Ключевые слова: термодинамика, кинетика, необратимость, законы сохранения, процессы переноса и превращения энергии, соотношения взаимности, эффекты наложения

The possibility of synthesis of equilibrium and non-equilibrium thermodynamics (thermostatics and thermokinetics) on classical principles as a deductive and phenomenological theory has been substantiated. This is achieved in the article on the basis of the law of conservation of energy due to its expression through the flows of the energy carrier and the introduction of the missing parameters of the nonequilibrium state of the system. The proposed way of constructing nonequilibrium thermodynamics makes it possible to substantiate all the provisions of the theory of irreversible processes (TNP) and classical thermodynamics without involving hypotheses, postulates and considerations of a molecular-kinetic and statistical-mechanical nature. This approach prevents the occurrence of thermodynamic inequalities and opens up the possibility of generalizing TNP to the processes of beneficial energy conversion, primarily of interest to power engineers, technologists, biophysicists and astrophysicists. Аннотация Обоснована возможность синтеза равновесной и неравновесной термодинамики (термостатики и термокинетики) на классических принципах как дедуктивной и феноменологической теории. Это достигается в статье на основе закона сохранения энергии благодаря выражению её через потоки энергоносителя и введению недостающих параметров неравновесного состояния системы. Предложенный путь построения неравновесной термодинамики позволяет обосновать все положения теории необратимых процессов (ТНП) и классической термодинамики и без привлечения гипотез, постулатов и соображений молекулярно-кинетического и статистико-механического характера. Такой подход предотвращает возникновение термодинамических неравенств и открывает возможность обобщения ТНП на процессы полезного преобразования энергии, в первую очередь интересующие энергетиков, технологов, биофизиков и астрофизиков.

The necessity of governance process improvement for reaching strategic objectives represents a condition in the given macroeconomic context for society’s development reforms continuation. Starting from the legal framework ruling audit activities and from the role of specialized structures within the Ministry of Finance whose purpose is “the carrying out of audit missions of national interest with multi-sectorial implications”, one can easily observe the permanent preoccupation for increasing and improving the quality of audit activities, fact which is also demonstrated and enforced by literature. The paper analyses using a holistic approach the audit system and its importance for the management accountability in organizations, especially of public ones. The analysis supports administration process optimization and contributes to the consolidation of (internal) audit activities within organizations. The used research method is participative observation. This qualitative approach has ...

globalization of internal auditing practices. The book explores how internal auditors can align their processes with corporate strategies, ensuring that their work not only mitigates risks but also supports the overall growth and success of the organization. This comprehensive guide is an indispensable resource for internal auditors who aspire to lead the way in enhancing organizational effectiveness, navigating future trends, and overcoming the challenges that lie ahead.

Banka je u Republici Hrvatskoj prema Zakonu o bankama definirana kao financijska institucija koja je od Hrvatske narodne banke dobila odobrenje za rad i koja je osnovana kao dioničko društvo sa sjedištem u Republici Hrvatskoj. Banka pruža bankovne usluge temeljem odobrenja Hrvatske narodne banke, a osim bankovnih usluga, može pružati i ostale financijske usluge ako od Hrvatske narodne banke dobije odobrenje za pružanje tih usluga.

Internal audit has developed the format and process for a long period of time. The goal is to create added value for the organization by collateral and consulting with the decisions of management and the operation of the organization. However, the opposite effect of that practice, during the last 40 years, has found that a failure of internal control and internal audit has continued, especially in large companies around the world, which may be indicative of the failure of internal audit process development. This paper aims to give suggestions for the relationships between internal audit process excellence and decision making success, the components of internal audit process excellence are a comprise; organizational risk assessment, internal control analysis, internal audit planning, internal audit program, internal audit assignment, and internal audit review. The consequences of internal audit process excellence comprise internal audit quality, internal audit reliability, internal audit acceptance, operational information advantage, and decision making success. The relationships among six dimensions of internal audit process excellence and its consequences can be explained by the resource-based view of the firm (RBV) theory. Future research is needed to collect data to increase the level of reliable for the literature review. Theoretical and managerial contributions are explicitly provided conclusion, suggestions and directions for future research are also included.

This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North Sumatra Government agencies. The research investigates factors such as adherence to professional standards, competency of internal auditors, independence, and the effectiveness of communication within the internal audit function. Preliminary findings indicate a correlation between internal audit quality and the overall governance and risk management framework within the North Sumatra Government. The study contributes to the existing body of knowledge by providing insights into the specific dynamics and challenges faced by internal audit functions in the public sector. The implications of this research extend to government officials, policymakers, and internal audit practitioners, offering recommendations for enhancing internal audit quality to strengthen accountability, transparency, and organizational performance within the North Sumatra Government. The results aim to inform decision-makers and contribute to the continuous improvement of internal audit practices in the regional public sector.

A considerable number of studies have examined the effect of control environment on risk management at corporate level. However, these studies failed to disaggregate control environment into its elements and therefore failed to answer the question of which of the elements of control environment has the most impact. It is in view of this that this study examines the effect of control environment on risk management of listed financial services firms in Nigeria. Primary data was collected using the 5-point Likert scale structured questionnaire adopted from Ernst and Young (2003), the Committee of Sponsoring Organizations of the Treadway Commission ( ) and Simon and Fishbacher ( ) frameworks. 30 copies of the questionnaire were administered on each of the 35 sampled listed financial services firms. The data were diagnosed by means of normality test, multicollinearity test, heteroskedasticity test and reliability test and analyzed using descriptive (mean, standard deviation, minimum and maximum) and multiple regression analysis. Results show that all the 6 measures of control environment have significant effects on risk management among listed finance services firms in Nigeria. The study, therefore, concludes that integrity, values, ethics and behaviours of managers, management control and consciousness, commitment, board and audit committee participation in corporate governance and oversight and organizational structure, assignment of authority and human resource policy and practices are important considerations in risk management. The study recommends among others that the board and audit committee of the firms to take a more proactive participation in corporate governance and oversight. Managers must acknowledge their role in shaping organizational ethics and values and seize this opportunity to create a climate that can strengthen the relationships and reputations on which their companies' success depends. Sound decision-making is a crucial skill for managers. From overseeing a team to leading a critical meeting, being an effective manager requires knowing how to analyze complex business problems and implement a plan for moving forward. Finally, management should position their organizations within their markets to exploit organizational competencies and strengths.

This  event will  be  based  on the  research of the  existence  of inconsistencies  of  earlier studies  regarding  decentralization  of management  accounting   and  information   systems  on performance accountability centre costs arising from gaps in the research. The purpose of this research is to examine and analyze the  influence  of  management  accounting  systems  on performance accountability, cost center to test and analyze the effect  of decentralization  on  performance  accountability,  cost center  To   test  and analyze  the  effect  of decentralization  and management accounting systems on performance accountability for cost  center  on PDAM  Tirtanadi of North Sumatra  Province. This type  of research  is research  assosiatif.  This research  was conducted  at PDAM  Tirtanadi of  North  Sumatra  Province,  the population  of this research  is distributed  a  questionnaire  to all heads of branch and head of the Department at the company. This data  will  be analyz...

The article stipulates that in modern conditions of development and reform of the national system of state financial control to the fore the issue of quality, which is an integral part of - or the provision of a service or product produced. In the context of our study on the evaluation of the quality of the internal audit system of the State Land Agency, is the efficiency of its operation. The authors have developed scientific and methodical approach to assessing the quality of the internal audit system of the State Land Agency of Ukraine by specifying the list of evaluation criteria and the implementation of risk-based model selection controlled entities, which allowed to determine the potential risk of financial irregularities and frequency of inspections by the State Financial Inspection. Determined that the planned inspections of the state Land Agency should be not less than once every two years. Applying the above approach will reduce the number of violations in budgetary insti...

The article stipulates that in modern conditions of development and reform of the national system of state financial control to the fore the issue of quality, which is an integral part of - or the provision of a service or product produced. In the context of our study on the evaluation of the quality of the internal audit system of the State Land Agency, is the efficiency of its operation. The authors have developed scientific and methodical approach to assessing the quality of the internal audit system of the State Land Agency of Ukraine by specifying the list of evaluation criteria and the implementation of risk-based model selection controlled entities, which allowed to determine the potential risk of financial irregularities and frequency of inspections by the State Financial Inspection. Determined that the planned inspections of the state Land Agency should be not less than once every two years. Applying the above approach will reduce the number of violations in budgetary insti...

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up au...

The purpose of this study is to evaluate the impact of the accounting information system and internal control system on goods inventory. This kind of study employs a descriptive-qualitative methodology. Field research is the method used in this study. The qualitative descriptive analysis method of data analysis was applied in this study. According to the study's findings, the control environment that was put in place proved to be successful because, with a 50% score, three out of the six control environment indicators satisfied the standards for the control environment. The risk assessment implemented has been very effective, with a score of 100% for three of the three indicators that fulfill the risk assessment requirements. The control activities implemented have been effective, with a score of 60% for three of five indicators that fulfill the control activity requirements. The information and communication implemented are very effective, with a score of 100%. The monitoring carried out has been very effective. The accounting information system implemented is very effective, with a score of 100%. Using the COSO Framework to set up an internal control system and an accounting information system has not yet fully met the requirements; the results from the checklist form show that more than 80% of the items are suitable.

In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization's financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization's financial resilience. Additionally, the quality of information also has a significant effect on the organization's financial resilience.

This study aims to examine and analyze the influence of auditor competence, independence of internal audit organization, relationship between internal and external auditors, management support to the effectiveness of internal audit, and the effect of internal audit effectiveness on the corruption in Inspectorate General of Ministry of Religious Affairs RI involving 152 respondents. The analysis method employed PLS (Partial Least Square) by utilizing SmartPLS 2.0 software. The result of the research shows that there is positive influence of the auditor competence, independence of internal audit organization, relationship between the internal and external auditors, and management support to the effectiveness of internal audit. This study proves that the effectiveness of internal audit tends to decrease corruption. In addition, this study also supports the Inspectorate General of Ministry of Religious Affairs as part of the governance of Kemenag organizations can help fight corruption.

Regional financial management is increasingly important in achieving development goals and maintaining regional economic stability. This study aims to examine the impact of internal control on regional financial management accountability through a systematic literature review approach in the realm of qualitative research. The results of this study reveal the complexity of the relationship between internal control, financial accounting systems, achievement of value for money, presentation of financial statements, accessibility of financial statements, implementation of good governance, and other factors that affect the accountability of regional financial management. Despite obstacles such as lack of understanding, lack of qualified human resources, and lack of support from local leaders, serious efforts to overcome these obstacles can help internal control run effectively. Overall, internal controls play a central role in creating an environment that supports more accountable and efficient regional financial management to ensure sustainable economic growth and the well-being of local communities.