Internal Auditing

Cash collection technique represents "the management of cash inflows and outflows of the firm, as well as the stock of cash on hand. The primary goal of internal control over cash collection function is to minimize the amount of cash a firm must hold in order to carry out its normal business activities on one side, and on the other, to obtain sufficient cash funds that would enable the firm to take trade discounts, to maintain its credit rating and to meet unforeseen cash needs. This study will be specific to Wegagen bank S. C., Hosana branch with the aim of assessing the internal control on cash collection. From the total of 38 workers of the bank, samples of 20 employees were selected based on simple random sampling technique. In doing so, the researcher was used the data mostly from both primary and secondary sources. The collected data from both sources were processed using the basic data processing procedures and ready for analysis. The data analysis was commenced, using simple descriptive statistical analysis method. So, the result of this result showed that there is proper internal cash control system and also have good cash collection procedures and practices in the bank. Finally, the bank should continue its practice and update his employees through training with the new way of working. II ACKNOWLEDGEMENT I am greatly indebted to my advisor Mr.Mengistu Deyassa for his valuable comments, suggestions, and advice at each stage of preparing my research paper. My heartfelt gratitude also goes to my beloved family for their continuous support, encouragement, and creating conducive environment where I can focus on my study and work at a time. My deepest admiration and thanks also goes to all my friends for their valuable support, advice and moral encouragement during each step of writing my research paper. III ACRONOMY AICPA American institute of certified public accountant ICS Internal control system OECD organization for economic cooperation and development COSO Committee of sponsoring organization IV

Profesi berasal dari kata lain profess yang berarti pengakuan atau pernyataan dimukaumum.Sedangkan menurut Buchori dalam Harefa (1999) konsep profesi mengandung dua dimensi pengertian.Dimensi pertama berkaitan dengan sifat kegiatan dan dimensi kedua berkaitan dengan tingkat kemahiran. Makna dari kata profesi(Harefa 1999)adalah yang dilakukan sebagai nafkah hidup dengan mengandalkan keahliam dan keterampilan(kemahiran) yang tinggi dan dengan melibatkan komitmen pribadi (moral)yaang mendalam. Profesi akuntan,khususnya akuntan publik,sebagaimanaprofesi yang lain seperti arsitek,ahli hukum,dokter dan lain lain sudah diakui sebagai profesi karena sudah mmenuhi kriteria di atas.Sementara sumber lain menyebutkan setidaknya ada 3 syarat minimal agar sesuatu pekerjaan dapat disebut sebagai profesi yaitu :

Universitas Jenderal Achmad Yani merupakan salah satu perguruan tinggi swasta yang telah memanfaatkan teknologi informasi. Pada sebuah lembaga pendidikan pemanfataan teknologi informasi dapat membantu pengelolaan pelayanan terhadap teknologi informasi yang digunakan. Pemanfaatan teknologi informasi yang digunakan di sebuah universitas berdasarkan dengan visi, misi, dan tujuan dari rencana strategi IT suatu organisasi merupakan hal yang sangat penting untuk menunjang keberlangsungan sistem informasi yang berjalan. Pemanfaatan teknologi informasi tidak selalu berjalan sesuai dengan yang diharapkan oleh suatu organisasi, sehingga akan menimbulkan risiko yang merugikan suatu organisasi. Risiko yang muncul pada sistem informasi akan menghambat kinerja sistem sehingga diperlukan penerapan manajemen risiko. Penerapan manajemen risiko digunakan untuk mengidentifikasi, menganalisis, dan mengelola risiko yang terjadi sehingga dapat mengurangi dampak kerugian akibat hal-hal yang dapat menghamb...

Objective
Mental fatigue, as one of the influential cognitive factors, can significantly impair auditors' ability to identify fraud indicators. This condition, resulting from prolonged exposure to cognitive stress, may lead to reduced concentration, disrupted risk assessment accuracy, and weakened decision-making. In contrast, thought control, defined as a cognitive ability, facilitates the regulation and direction of mental processes under stressful conditions and can play an effective role in maintaining auditors' precision and efficiency. Given that fraud detection is a critical skill for auditors in promoting financial transparency and preventing resource mismanagement, it is anticipated that thought control enhances auditors' effectiveness in challenging work environments. This study aims to investigate the impact of mental fatigue and thought control on auditors' ability to detect fraud indicators and to evaluate the role of these cognitive factors in improving auditors' performance when facing professional challenges.
Methods
This cross-sectional study utilized structural equation modeling for data analysis. Data were collected using standardized questionnaires, and all study variables were measured using validated instruments to ensure both reliability and validity. The sample consisted of 166 auditors employed by auditing firms affiliated with the Association of Official Accountants in 2023. Participants were selected through convenience sampling to facilitate the examination of how cognitive variables influence auditors’ performance

Dunya tarihinde en yikici savaslar olarak 1. ve 2. Dun ya Savaslari kabul edilmektedir. Ancak bu durum artik  degismektedir. Siber dunyadaki siber savaslarin siber  saldirganlari, kendilerini 7 gun / 24 saat hazirlamakta  ve cok uzun olmayan bir gelecekte bir ameliyathanenin  enerji sistemlerini kesintiye ugratma, metro hattindaki  trenleri carpistirma, fabrikalarin uretim hatlarini dur durma gibi teknolojik saldiri potansiyeline sahip olma  yolunda ilerlemektedirler. Ulke, kurum ve kisisel kul lanici olarak, teknolojik araclarin sahip oldugu siber  riskler goz onunde bulunduruldugunda bu risklerin  kontrolu icin siber guvenlik ve siber guvenlik risk yone timi temelli yaklasim onem kazanmaktadir. Siber hijyen,  siber bilgi guvenligi ile ilgili temel bir ilkedir ve kisisel  hijyenle benzerlik gosterdigi gibi, siber tehditlerden kay naklanan riskleri en aza indirgemek icin basit rutin on lemler almanin esdegeridir. Bu baglamda, bir olgunluk  modeli olarak siber hijyen, kisisel hijyen ...

Pertinent Questions on Risk Management, governance and control: 1) What is risk management in internal audit? Answer: Risk management is a process to identify, assess, manage and control potential events or situations to provide reasonable assurance regarding the achievement of the organization's objectives.

This study examines the influence of implementing Risk-Based Internal Auditing, Auditor Competency, and Independence on Fraud Detection. The object of this study was 133 Jasa Raharja employees who had served in Internal Supervisory Units.
The sampling technique used in this study is the total sampling method to collect data from predetermined respondents. The analytical method used in this study is the Structured Equation Modeling (SEM) equation model through the LISREL 8.80 software analysis tool.
The results of this study indicate that the variable Implementation of Risk-Based Internal Auditing, Auditor Competence and Auditor Independence positively influence the Fraud Detection variable.

With more than 15 years in public accounting, Arpita Joshi CPA has seen how businesses succeed-and how they fail-in managing their financial health. From her early career as an audit manager in New York to her leadership role as a partner in a regional accounting firm, and now as the founder of LMJ, Arpita has built a track record of guiding organizations through complexity with precision and integrity. Her story carries valuable advice for companies of all sizes. See Audits as Opportunities According to Arpita Joshi, audits are often misunderstood. Too many organizations treat them as a regulatory burden, when in reality, an audit is a chance to sharpen efficiency, strengthen reporting systems, and demonstrate transparency. She advises business owners to embrace audits as a learning process, using them to uncover blind spots and improve decision-making.

With over 15 years of experience in public accounting, Arpita Joshi CPA has built a reputation as a trusted advisor, delivering exceptional audit and management consulting services to privately held companies. Her professional journeyspanning leadership roles in both regional accounting firms and private industry-has given her a unique perspective on how businesses can thrive in today's competitive environment. Here are some of her most valuable lessons for organizations aiming for financial clarity, compliance, and sustainable growth.

The historical development of Artificial Intelligence (AI) has been an
incremental one, where cascades of many breakthroughs in technology have led to advances in intelligence for all-parallel, all-digital simulators for systems with pre-defined rules sets [1-2]. Notable exceptions exist which display truly general native intelligence, and which do not require nearly infinite compute resources, but none have yet been able to successfully navigate in physical environments to create lasting organizations, replicate themselves, and achieve self-sustainability quality, as these forms of life do [3-5]. In mimicking the intelligence of these complex naturally evolved Living Systems, AI systems have become general production-quality, affordable tools for high-volume data and signal processing tasks, and semi-autonomous decision-support systems for moderately larger artifice processes in many mission-critical domains undertaken by humans and human-centered organizations, supported by their technical systems.

Kazakhstan now actively supports the development of entrepreneurship and conducts diversification of the economy. However, the recent crisis has changed the world market and business performance in the country has deteriorated significantly. The presented research studies the directions and reasons for the growth of costs. Based on a mass survey of entrepreneurs, the impact of production and transaction costs on the activities of businesses was assessed. Reducing administrative barriers should also reduce costs across the entire front line between government and business. However, in the process of decisions development on priority areas for reducing costs, evaluations of experts unite and lose coherence. Economic assessments turn into political ones, while the degree of consensus (concordance) of opinions is low. This limits the reliability of the final data and the possibility of their application. In this study, the consistency assessment was carried out using the concordance coefficient.

Kazakhstan now actively supports the development of entrepreneurship and conducts diversification of the economy. However, the recent crisis has changed the world market and business performance in the country has deteriorated significantly. The presented research studies the directions and reasons for the growth of costs. Based on a mass survey of entrepreneurs, the impact of production and transaction costs on the activities of businesses was assessed. Reducing administrative barriers should also reduce costs across the entire front line between government and business. However, in the process of decisions development on priority areas for reducing costs, evaluations of experts unite and lose coherence. Economic assessments turn into political ones, while the degree of consensus (concordance) of opinions is low. This limits the reliability of the final data and the possibility of their application. In this study, the consistency assessment was carried out using the concordance coefficient.

Internal auditing plays a critical role in governance, risk management, and internal control. However, beyond its technical functions, internal auditing is inherently political. The political dimensions influence auditor independence, objectivity, and the scope of audit findings. This paper explores the intersection between internal audit and organisational politics, highlighting how power dynamics, stakeholder interests, and institutional culture shape the effectiveness of audit functions.

UU Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara mendefinisikan pemeriksaan adalah proses identifikasi masalah, analisis, dan evaluasi yang dilakukan secara independen, objektif, dan profesional berdasarkan standar pemkeriksaan, untuk menilai kebenaran, kecermatan, kredibilitas, dan keandalan informasi mengenai pengelolaan dan tanggungjawab keuangan negara.

We investigated the perception of shareholders on mandatory audit rotation in Nigeria. This became necessary following the directive of the Central Bank of Nigeria in 2009 that all banks should rotate her external auditors after ten years of engagement. Questionnaires were distributed to investors. The study made use of tables, percentages and regression analysis. The study observed a negative relationship between Mandatory Audit Rotation (MAT) and shareholders' confidence. This implies that the rotation of external auditors does not boost the confidence of shareholders in Nigeria. The study recommended that mandatory rotation of external auditors in Nigeria be revisited. The benefit can only be a perception and not a reality while the cost both implicit and explicit does not favour the very shareholders whom the policy seeks to protect.

Puji syukur kehadirat Allah SWT yang telah memberikan rahmat dan hidayah-Nya sehingga kami dapat menyelesaikan tugas makalah mengenai audit internal ini dengan baik dan tepat waktu. Adapun tujuan dari penulisan makalah ini adalah untuk memenuhi tugas Ibu Nurlinda pada mata kuliah Audit Internal. Makalah ini bertujuan untuk menambah pengetahuan bagi pembaca mengenai “Kasus Audit Internal pada PT Garuda Indonesia”.

In presenting this thesis in fulfilment of the requirements for a postgraduate degree from Universiti Utara Malaysia, I agree that the Universiti Library may make it freely available for inspection. I further agree that permission for the copying of this thesis in any manner, in whole or in part, for scholarly purpose may be granted by my supervisor(s) or, in their absence, by the Dean of Othman Yeop Abdullah Graduate School of Business. It is understood that any copying or publication or use of this thesis or parts thereof for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to Universiti Utara Malaysia for any scholarly use which may be made of any material from my thesis.

The paper assesses how structured audit procedures influence the quality of audit evidence in financial audits. Focusing on the Indonesian context post-1998, it emphasizes the necessity of systematic engagement and audit planning. The research underscores that a well-designed audit strategy improves evidence sufficiency and relevance, directly impacting audit opinion credibility. Key findings suggest that auditors who apply detailed preliminary procedures, risk assessments, and evidence verification strategies contribute significantly to investor decision-making. The added value of the paper lies in offering a framework that enhances the reliability of audit outputs and supports financial transparency in emerging markets.

This research explores how internal auditors' integrity influences the credibility of audit findings. It highlights the potential biases that may arise due to interpersonal relationships or organizational pressure, which can compromise the objectivity and reliability of audit assessments. The paper reviews integrity as a moral and ethical construct and its critical role in upholding transparency in the auditing process. A key result is the demonstrated correlation between moral development and ethical decision-making. The study contributes to audit literature by emphasizing the need for accountability mechanisms to ensure integrity, and suggests practical implications for organizations to institutionalize ethical conduct to preserve the credibility of internal audits.

This paper explores how the structural placement of internal audit within the organization influences its independence, objectivity, and governance impact. It finds that reporting to the audit committee rather than executive management strengthens audit influence, particularly in risk mitigation and internal control enforcement. The research also stresses the importance of organizational culture and senior leadership support. The paper's value lies in offering a positioning model that maximizes internal audit's role as a governance enabler.

Kecurangan dalam UTBK 2025 mencerminkan krisis penalaran moral di kalangan pelajar. Berbagai tindakan seperti memakai joki, manipulasi identitas, hingga pembocoran soal sering dibenarkan dengan alasan “demi masa depan” atau “karena sistem tidak adil.” Padahal, alasan-alasan ini adalah bentuk kekeliruan logika seperti argumentum ad consequentiam, false dichotomy, bandwagon fallacy, dan appeal to pity.

Fenomena ini bukan hanya persoalan individu, tapi juga cermin lemahnya pendidikan etika dan kuatnya tekanan sosial. Pendidikan tidak boleh hanya fokus pada hasil, tapi juga pada cara mencapainya. Dibutuhkan pendidikan moral yang membentuk penalaran kritis dan karakter jujur, serta dukungan dari semua pihak sekolah, keluarga, dan masyarakat untuk membangun budaya kejujuran dan tanggung jawab.

Ujian Tulis Berbasis Komputer (UTBK) sebagai langkah awal masuk perguruan tinggi
negeri di Indonesia merupakan hal yang fundamental dalam menentukan masa depan akademik
generasi muda. Sistem seleksi yang ketat ini dirancang untuk mengukur kemampuan calon
mahasiswa secara objektif. Namun, fenomena kecurangan dalam UTBK 2025 yang belakangan ini
terungkap telah memunculkan pertanyaan mendasar tentang penalaran moral di balik tindakan
tersebut. Kasus ini tidak hanya mengungkap kelemahan sistem pengawasan, tetapi juga
mencerminkan kesalahan berpikir dan degradasi moral yang dilakukan oleh para pelaku.
Kecurangan dalam UTBK 2025 muncul dalam berbagai bentuk. Mulai dari penggunaan joki ujian,
manipulasi identitas, hingga upaya pembocoran soal ujian. Yang menarik, para pelaku sering
merasionalisasi tindakan mereka dengan argumen yang tampak masuk akal. Mereka mengatakan
hal-hal seperti "saya melakukan ini demi masa depan yang lebih baik" atau "sistem pendidikan
tidak adil, jadi saya harus mencari jalan pintas". Argumen-argumen ini pada dasarnya mengandung
kekeliruan logis yang dalam filsafat dikenal sebagai fallacy.

Kecurangan dalam UTBK 2025 mencerminkan krisis penalaran moral di kalangan pelajar. Berbagai tindakan seperti memakai joki, manipulasi identitas, hingga pembocoran soal sering dibenarkan dengan alasan “demi masa depan” atau “karena sistem tidak adil.” Padahal, alasan-alasan ini adalah bentuk kekeliruan logika seperti argumentum ad consequentiam, false dichotomy, bandwagon fallacy, dan appeal to pity. Fenomena ini bukan hanya persoalan individu, tapi juga cermin lemahnya pendidikan etika dan kuatnya tekanan sosial. Pendidikan tidak boleh hanya fokus pada hasil, tapi juga pada cara mencapainya. Dibutuhkan pendidikan moral yang membentuk penalaran kritis dan karakter jujur, serta dukungan dari semua pihak sekolah, keluarga, dan masyarakat untuk membangun budaya kejujuran dan tanggung jawab.

Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi
üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem
gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan
seçilmiştir.
Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli
kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize
dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı
ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş
karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve
şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.

Bu çalışmanın amacı, 2007 yılında başlayan küresel finansal krizin Türkiye’de denetçi ihtiyatlılığı üzerine
etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2005-2011 yılları arasında işlem gören 138 işletme
analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Bu çalışmada
finansal krizin denetçi ihtiyatlılığı üzerine etkisi olup olmadığını test etmek amacıyla lojistik regresyon modeli
kullanılmıştır. Ayrıca, kriz öncesi (2005-2006) ile kriz dönemi (2008-2009) arasında ilişki olup olmadığını test
etmek amacıyla da t-testi kullanılmıştır. Yapılan çalışma sonucunda literatürle uyumlu bir şekilde, denetçiler
tarafından kriz döneminde süreklilikle ilgili daha ihtiyatlı davrandıkları, bu durumun kriz sonrasında (2010-
2011) da devam ettiği görülmüştür. Ancak kriz sonrası süreklilikle ilgili görüşlerin kriz dönemine göre biraz daha
esnediği tespit edilmiştir. Analize dahil edilen gözlemlerin kriz öncesi ve kriz dönemine göre aralarında
istatistiksel olarak anlamlı fark olup olmadıklarını tespit etmek için uygulanan t-testi sonucuna göre önemli bir
farklılık olmadığı belirlenmiştir. Ayrıca kriz dönemi ile kriz sonrası dönem arasında denetçilerin ihtiyatlılıkları
açısından da istatistiksel olarak anlamlı bir fark olmadığı belirlenmiştir. Bunun yanında; piyasa değerinin doğal
logaritması, toplam aktifin doğal logaritması, aktif karlılık oranı ile cari oran değişkenlerinin süreklilik
değerlendirmesi açısından istatistiksel olarak anlamlı oldukları tespit edilmiştir. Ayrıca denetçi görüşünün dört
büyük denetim firması tarafından verilip verilmemesi ise istatistiksel olarak anlamlı çıkmamıştır.

Pentingnya Transparansi dalam Pelaporan Keuangan menjadi topik utama dalam buku ini. Transparansi adalah fondasi kepercayaan dalam dunia bisnis. Dengan pelaporan keuangan yang jelas dan terbuka, perusahaan tidak hanya memenuhi kewajiban regulasi, tetapi juga membangun reputasi yang kuat di mata investor, pemegang saham, dan publik. Ketidaktransparanan sering kali menjadi pertanda awal adanya masalah serius, termasuk potensi kecurangan keuangan. Contoh-contoh kasus besar seperti Enron dan WorldCom di Amerika Serikat, serta Bank Century dan Jiwasraya di Indonesia, menekankan betapa pentingnya transparansi dalam menjaga stabilitas keuangan.

The purpose of this study is to analyze: 1) Why does IPR audit for companies need to be carried out in order to secure the company's economic interests? 2) To what extent are regulations in the field of Intellectual Property Rights able to accommodate the economic interests of the company? 3) What is the ideal concept for IPR audit to be a necessity in order to safeguard the company's economic interests? The research method used is normative juridical with a statutory approach, concept approach, and case studies. The results showed that: 1) The term company for the first time is contained in Article 6 of the Commercial Law Code (KUHD) which regulates the maintenance of records that must be carried out by everyone who runs a company. 2) Basically, the government and companies or private companies play an important role in realizing a country's economic condition. With the existence of a mutually sustainable relationship between the government and the private sector will have a very significant impact on improving the economic level and economic activity of a country. 3) Through a routine audit process and responding appropriately to findings, it can progressively improve the company's innovation capabilities.

The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment

The purpose of this study was to assess the role of SMEs in promoting a sustained, inclusive and sustainable economic growth in Cameroon. The study was guided by the epistemology of positivism and followed the causal research design in quantitative method of analysis. A sample size of 200 SME owners and managers in the Capital City of Yaoundé was considered using simple random probability sampling. Three causal relationships were hypothesized to produce law-like generalisations in this study and two of the three were found to be statistically significant (see table 2). The findings of this study revealed that sustainable business and the creation or promotion of more SMEs have a statistically significant impact on a sustained, inclusive and sustainable economic growth in Cameroon. However, the study is limited in that its research scope was centred only on SMEs in Yaoundé, and other major cities like Douala, the economic capital of Cameroon were not covered in this study. It is therefore recommended that further studies should cover a sizeable portion of the country. The practical implications of this study is that it will contribute to the body of existing knowledge of SME role and contribution to the Cameroon economy and very importantly help in guiding government overall policy towards the promotion of SME growth in Cameroon. The originality and value contribution of this study is ascertained by the validity and reliability tests that were conducted herein .

Globalization has brought major changes in the world economy, for example a significant increase in trade and investments, rapid technological changes in communications as well as an increasing trend towards deregulation of financial markets. Prospects of increased sales in the world-wide market did not necessarily pose the same benefits to all market participants. In contrast to large multi-national companies, the traditional focus of Small and Medium Enterprises (SMEs) did not include exporting and importing along with alliances, branches and joint ventures abroad. Despite the pivotal roles of small and medium businesses in many economies, the specific challenges resulting from the globalisation phenomenon cannot be denied.

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.

This study analyses cybersecurity techniques to improve employee safety within the framework of Occupational Safety and Health Administration (OSHA) requirements. As organizations focus more on digital infrastructure, the risks of cyber threats have risen, impacting both operational efficiency and employee well-being. The research project analyses and evaluates current cybersecurity measures, such as multi-layered security protocols and employee training, using qualitative interviews with representatives from nine companies. The findings demonstrate that companies implementing strong cybersecurity measures significantly decrease employee anxiety and stress about digital risks. Moreover, employees reported feeling safer and supported when their employers established effective cybersecurity methods, which created a culture of paying attention and awareness. In addition, the study highlights the psychological effects of cybersecurity responsibilities, suggesting that pressure to address digital risks can lead to higher mental health challenges for employees. As a result, the study recommends OSHA include digital security measures in its workplace safety standards to address these high risks. Despite its contributions, the study has limitations that focus on specific industries, which may disrupt the findings' generalization ability. Future studies must include a larger range of industries to gain a deeper knowledge of cybersecurity's impact on employee safety in different organizational situations. Overall, the findings emphasize the need for proactive cybersecurity measures to create a positive work environment. By bridging the gap between technological advancements in security and employee well-being, this study contributes to the increasing conversation on workplace safety in digital threats, emphasizing the need for robust legal structures that address both physical and digitall threats.

The world is witnessing a rapid transition toward renewable energy as a
primary means to combat climate change and reduce greenhouse gas
emissions. Environmental legislation is a fundamental tool to guide and
support this shift toward clean energy sources. This research analyzes the
role of Iraqi environmental legislation in promoting the use and
development of renewable energy, considering international standards
and global legal frameworks. The study highlights Iraqi legislative efforts
and evaluates the laws' and policies' comprehensiveness and effectiveness
in supporting clean technologies—such as solar, wind, and hydropower—
and their alignment with international environmental agreements and
resource sustainability. It addresses several key aspects, including the
current legal framework in Iraq concerning renewable energy, factors
influencing the implementation of environmental laws, and practical
challenges such as limited funding, inadequate infrastructure, and societal
awareness. Furthermore, the study examines successful international
experiences in renewable energy legislation, offering recommendations to
improve and develop the Iraqi legal framework to align with
environmental sustainability and economic development goals.

The main purpose of this study is to investigate on the determinants of internal audit effectiveness in the selected Ethiopian public sector offices. This investigation is focused on 15 purposely selected public sector offices that are expected to represent all other sectors. The management teams and the internal auditors of the selected public sector office are the source for the required data to the researcher through the questionnaires administered. In addition, the finding of this study is to show the direct relation effects of management perception, management support, organizational

This  study  discusses  the  management  audit  on  the  function  of  procurement  of  goods  and  services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness,  and  efficiency  or  evaluation  of  management  activity  programs.  This  study  aims  to  assess  the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be  said  to  be  effective  and  efficient.  From  the  specified  criteria,  there  are  weaknesses  in  this  program.  The recommendations  given  by  researchers  to  companies  can  be  used  as  material  to  make  improvements  to  these weaknesses.

Die globale Finanzkrise 2007/2008 hat die Finanzwelt durch massive ökonomische Auswirkungen erschüttert. Zahlreiche Finanzinstitute waren zum damaligen Zeitpunkt auf die globalen Verwerfungen nicht ausreichend vorbereitet, weil es ihnen nicht gelang, relevante Risikodaten in angemessener Zeit zu aggregieren und zu analysieren. Der Erfolg von Unternehmen und vor allem denen in der Finanzindustrie hängt entscheidend von der Beherrschung der Risiken ab, die in vielfältiger Form und unterschiedlicher Stärke unerwartet auftreten und die Geschäftsprozesse stören und negativ beeinflussen können. Nicht zuletzt vor diesem Hintergrund sind die vielfältigen regulatorischen Vorgaben zu verstehen, denen sich Finanzinstitute heute ausgesetzt sehen und die sich durch ihre internationale, europäische und nationale Tragweite auszeichnen. Die Steuerung der Risiken erfordert die Einbeziehung einer großen Vielfalt an umfangreichem Datenvolumen und erfolgt daher heute fast durchweg durch die Nutzung der zugehörigen IT-Systeme. Für die Gestaltung und den Einsatz der Systeme sind verbindliche Vorgaben im Sinne einer IT-Governance zu erstellen, die einen Ordnungsrahmen für das anforderungsgerechte und regelkonforme -PREPRINT VERSION-2 / 21 Management der IT vorgeben. 1 Wichtige Gestaltungsbereiche der IT-Governance finden sich in der Lieferfähigkeit, der Produktivität und dem Risikomanagement sowie vor allem in den Bereichen IT-Kosten und IT-Sicherheit. Inhaltlich richtet sich die IT-Governance an den Vorgaben der Corporate Governance aus und versucht, eine möglichst wirtschaftliche Gestaltung von IT-Systemen und der damit verbundenen organisatorischen Strukturen und Prozessen zu erreichen. 2 Zunehmend setzt sich heute in den Unternehmen das Bewusstsein durch, dass die verfügbaren Daten ein wichtiges Wirtschaftsgut darstellen und zur Erlangung von Wettbewerbsvorteilen beitragen. 3 Die steigende Bedeutung der Daten für den Unternehmenserfolg führt zu einem sorgfältigen und abgestimmten Umgang mit diesem wertvollen Gut und letztlich zur Etablierung einer eigenständigen Data Governance in den Unternehmen. In Abgrenzung zur IT-Governance, in deren Verantwortungsbereich sowohl die IT-Systemlandschaft als auch die Programme fallen, widmet sich die DG den (digitalen) Daten und Informationen. 4 Der vorliegende Beitrag widmet sich der Data Governance als Werkzeug zur Erfüllung aufsichtsrechtlicher Vorgaben im Bankenbereich. Dazu werden im folgenden zweiten Abschnitt zunächst die relevanten aufsichtsrechtlichen Bestimmungen dargestellt. Der nachfolgende dritte Abschnitt widmet sich der Data Governance vor diesem Hintergrund und zeigt die zentralen Nutzenpotenziale auf, bevor eine kurze Zusammenfassung im vierten Abschnitt erfolgt. Die Adressat/innen aufsichtsrechtlicher Vorgaben im Bankenbereich sind die Inhaber/innen einer ‚Banklizenz', also einer Erlaubnis nach § 32 Kreditwesengesetz (KWG). Diese wird benötigt, wenn die abschließend in § 1 Absatz 1 KWG aufgeführten Bankgeschäfte in Deutschland geschäftsmäßig betrieben werden, also etwa das Einlagen-, das Kredit-oder das Depotgeschäft. Inhaber/innen der Erlaubnis müssen dann die aufsichtsrechtlichen Vorgaben erfüllen, wozu beispielsweise ein ausreichendes Anfangskapital in Höhe von mindestens fünf Millionen Euro gehört. 5

This scholarly treatise undertakes a meticulous examination of the pervasive banking frauds in India, analysing their substantial impacts on financial stability and the macroeconomic landscape. The study explores a gamut of fraud types, from traditional schemes like fraudulent loans and forged documents to advanced, technology-enabled frauds such as phishing, identity theft, and cyber-attacks. It identifies critical causative factors, including regulatory deficiencies, weak corporate governance, technological vulnerabilities, and collusion between bank staff and perpetrators. Detailed case studies, including the Rotomac Pen Scam, Winsome Diamond Fraud, Vijay Mallya Case, Sterling Biotech Fraud, Nirav Modi Fraud, Videocon Case, and ABG Shipyard Fraud, elucidate operational methods, financial hemorrhages, and legal outcomes. The paper evaluates the repercussions on stakeholders, highlighting financial losses, erosion of public trust, increased regulatory oversight, and operational disruptions. Additionally, it proposes a comprehensive array of countermeasures, including regulatory fortifications, technological innovations, organizational reforms, customer education, and stringent punitive measures. The study underscores the imperative for a multifaceted, collaborative approach involving regulatory bodies, financial institutions, law enforcement agencies, and customers to efficaciously mitigate banking fraud risks.

Today, innovation is mentioned as the axis of organizations' achievements in the 21st century. Small and large organizations have re-evaluated their products, services and operations to create a culture of innovation. Urban service organizations and especially the water and sewage company have a more serious need for innovation due to facing new issues in water supply and sewage management. The standard implementation of the innovation management system facilitates and accelerates the process of creating ideas until the realization of products and services and leads to the effectiveness and capability of the country's public administration system. The main issue of this research is to investigate the readiness of the water and sewage company of Qom province to establish the innovation management standard. This research is practical in terms of purpose and mixed (qualitative and quantitative) in terms of implementation. At first, the questionnaire contained in the standard text of innovation management (36 factors) was localized and then it was given to the experts as a structured interview. The results were analyzed with descriptive statistics. As a result of this research, 7 steps out of 16 preparation steps for the establishment of innovation management system have been completed in the water and sewage company of Qom province, and currently this company is in step 8 (promoting the culture of cultivating innovation), is located.

Bu calismada ic ve bagimsiz denetciler arasindaki iliskilerin, ust yonetimin desteginin ve  ic denetimin bagimsizliginin ic denetimin etkinligi uzerindeki etkisi arastirilmaktadir. Gelistirilen  modelin degiskenlerine dayali olarak olusturulmus anket, Istanbul’da faaliyet gosteren  ic denetimi bulunan ve bagimsiz denetim yaptirma zorunluluguna sahip olan 81 firmaya  uygulanmistir. Yapilan analiz sonuclari; ic denetimin bagimsizligi ve ic denetime ust yonetim  desteginin ic denetimin etkinligini anlamli bir bicimde etkiledigi, buna karsin ic ve bagimsiz  denetciler arasindaki iliskilerin ic denetimin etkinligine herhangi bir katkisinin olmadigi  sonucunu ortaya koymaktadir.