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Control Environment

description281 papers
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lightbulbAbout this topic
The control environment refers to the set of standards, processes, and structures that provide the foundation for an organization's internal control system. It encompasses the governance, ethical values, and operational philosophy that influence the control activities and risk management practices within an organization.
lightbulbAbout this topic
The control environment refers to the set of standards, processes, and structures that provide the foundation for an organization's internal control system. It encompasses the governance, ethical values, and operational philosophy that influence the control activities and risk management practices within an organization.

Key research themes

1. How can virtual and remote laboratories enhance control engineering education and practice?

This research area explores the use of virtual and remote laboratories as cost-effective, accessible alternatives to traditional hands-on control systems experiments. It matters because control education requires bridging theoretical knowledge with practical skills, yet conventional labs are resource-intensive and not always widely accessible to geographically dispersed students or practicing engineers. Virtual and remote labs offer potential for flexible learning, validating theory in practice, and collaborative experimentation over the Internet. Investigating their efficacy, implementation challenges, and future trends informs better pedagogical approaches and training methodologies in control engineering.

Key finding: This survey categorizes experimentation environments into hands-on, remote labs, virtual labs, and combinations thereof, emphasizing that virtual and remote labs (VRLs) can offer learning outcomes comparable to traditional... Read more
Key finding: The paper presents the design and implementation of a remote laboratory based on a Ball & Hoop control system enabling remote experiments across several control theory topics—modeling, speed/position control, resonance, and... Read more
Key finding: The author argues that practical control education for engineers in the field needs to bridge the gap between theoretical control methods and real industrial practice, often constrained by legacy systems, undocumented... Read more

2. What methodological approaches improve modelling and development of control systems within fragile or complex environments?

This theme focuses on formal methods and modelling strategies tailored to control systems operating in fragile, dynamic, or complex environments where interaction between the controller and environment is critical. Establishing systematic approaches enhances system correctness assurance, refinement strategies, and model-based software design. These contributions provide clearer processes for developing high-quality control software capable of handling uncertain and safety-critical settings, thereby improving reliability and safety in practical applications.

Key finding: The paper proposes a stepwise development strategy within the Event-B formal method emphasizing first modelling the environment’s required behavior, then introducing actuators, sensors with controllers, and finally... Read more
Key finding: A low-cost planar temperature grid emulation platform is implemented to study distributed control problems involving complex interactions such as disturbances and temperature gradients, demonstrating challenges in modelling... Read more
Key finding: Control Network Programming (CNP) is presented as a hybrid visual programming paradigm combining declarative and procedural elements, suitable for graph-like, nondeterministic, or search-based problems in control... Read more

3. How do internal control environments and auditor capabilities influence organizational accountability and effectiveness in public sector control systems?

This theme investigates the impact of internal control components, auditor quality, and institutional structures on governance, accountability, and fraud prevention within public sector control systems. It matters because effective internal audit and control environments are critical in safeguarding assets, ensuring compliance, and improving operational outcomes in government organizations. The research underscores the importance of systematic frameworks, professional development, and governmental supervisory structures in strengthening control reliability and mitigating corruption.

Key finding: Applying the COSO Framework to assess internal control components—control environment, risk assessment, control activities, information and communication, monitoring—revealed partial effectiveness with some components scoring... Read more
Key finding: This qualitative study highlights that the maturity and capability of the Government Internal Supervisory Apparatus (APIP) critically influence the effective implementation of the government internal control system (SPIP),... Read more
Key finding: Using Structural Equation Modeling on local government internal audit personnel, the study empirically confirms that professional development, top management commitment, and internal audit roles positively and significantly... Read more
Key finding: Survey-based research among North Sumatra Provincial Government auditors identifies auditor independence, competence, adherence to professional standards, and effective internal communication as key factors positively... Read more
Key finding: Research on 127 Irish public sector bodies finds internal audit functions are not perceived as primary drivers of continuous improvement, highlighting a disconnect between theory and practice. The author argues that excessive... Read more

All papers in Control Environment

Currently in document retrieval there are many algorithms each with different strengths and weakness. There is some difficulty, however, in evaluating the impact of the test query set on retrieval results. The traditional evaluation... more
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