The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System

2016 ◽  
Vol 39 (12) ◽  
pp. 989-999 ◽  
Author(s):  
Elisabetta Reginato ◽  
Isabella Fadda ◽  
Paola Paglietti
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Resistance To Change ◽  
Public Sector Reform ◽  
Sector Reform ◽  
Reform Implementation ◽  
Internal Control System

scholarly journals Effect of Internal Control System on Risk Assessment in the Nigeria Public Sector (A Study Answer Prepared)

2019 ◽  
Vol 05 (12) ◽  
pp. 714-724
Author(s):  
Muhammad Barkindo Umar ◽  
Jeremiah Yusuf Karfe ◽  
Gambo Sule ◽  
Ado Ahmed
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Internal Control System

scholarly journals ETHICAL VALUES, INTEGRITY AND INTERNAL CONTROLS IN PUBLIC SECTOR ORGANISATIONS: A DEVELOPING COUNTRY PERSPECTIVE

2017 ◽  
Vol 16 (2) ◽  
pp. 41
Author(s):  
Philip Ayagre ◽  
Julius Aidoo-Buameh
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Internal Controls ◽  
Ethical Values ◽  
Policy Makers ◽  
Ethical Environment ◽  
Internal Control System ◽  
Public Sector Managers ◽  
The Relationship

The study established the relationship between the perceived commitment to ethical values, integrity of public sector managers and its impact on the internal control system of public sector organisations in Ghana. The study employed pearson’s correlation to explain the association between the ethical environment and the internal control system. Results revealed statistically significant negative association between the ethical environment and three components of the internal control system investigated in the study. The findings of the study should be of concern to policy makers, development partners, auditors, boards of public sector organisations as they play their fiduciary roles in the country.

scholarly journals Study on the effectiveness of internal control systems in Ghana public sector: a look into the district assemblies. Part 1

2019 ◽  
Vol 6 (3) ◽  
pp. 193-212
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

scholarly journals The Role of Internal Control Guidance in the Modern Economy and Its Impact on Audit Governance in the U.S.

2019 ◽  
Vol 3 (1) ◽  
pp. p1
Author(s):  
Victor W Gaines DBA ◽  
Karina Kasztelnik Ph.D
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Integrated Framework ◽  
Modern Economy ◽  
Internal Control System ◽  
The World ◽  
The U.S

Whether it is the private sector or public sector, it is important for auditors to have an adequate framework when evaluating internal control systems governance. One of the most widely used frameworks used by audit practitioners is the COSO Internal Control-Integrated Framework Governance. As auditors examine different global frameworks, one can quickly identify the importance the COSO Internal Control-Integrated Framework Governance has on evaluating internal control systems globally. As audit practitioners, it is essential  to have a universal framework that can systematically assist in evaluating an internal control system. As auditors and management look toward the future, whether it is private or public sector auditing, they can-will see the fingerprints of the COSO Internal Control-Integrated Framework Governance in evaluating future internal control systems throughout the world. This article are helpful to both the pravite sector management and policymakers.

An Explanation of Local Government Debt in Spain Based on Internal Control System

2014 ◽  
Vol 12 (4) ◽  
pp. 775-792 ◽  
Author(s):  
Ester Gras ◽  
Joaquin Hernandez ◽  
Mercedes Palacios
Keyword(s):  
Control System ◽  
Public Sector ◽  
Local Government ◽  
Internal Control ◽  
Government Debt ◽  
Internal Control System ◽  
Per Capita ◽  
Municipal Debt ◽  
First Time

The literature reflects a growing interest in the research of Public Sector debt. However, this is the first time that a variable of internal control is used to analyse interaction with the level of debt. This paper analyses the influence of the level of internal control in Spanish Local Government on indebtedness. We have obtained a sample of 1,806 Spanish municipalities. The main finding is that the level of internal control system influences the municipal debt per capita, so the higher the level of internal control, the lower the level of debt. Furthermore, we confirm previously reported results.

scholarly journals IPTEKS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAYANAN PUBLIK DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yudi Fajriansyah ◽  
Stanly W. Alexander
Keyword(s):  
Control System ◽  
Public Sector ◽  
Public Service ◽  
Internal Control ◽  
Public Services ◽  
Control Function ◽  
Public Sector Organization ◽  
The People ◽  
Internal Control System ◽  
The Government

Every country, the organization of public services is an obligation for the government to meet the needs and rights of every citizen in the form of goods, services and administration. To realize a good public service then takes the name of the internal control system, wherein the internal control function to control every activity that occurs in the organization in order to create public services effectively and efficiently. As a public sector organization, Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Bitung has given good public services to the people especially those in need of service in the field of shipping and ports because based on the evaluation of the implementation of the internal control system it is quite effective even though there are some obstacles in the provision of public services but this can be overcome if they further increase their internal controlKeywords: public services, internal control system, public sector organization, KSOP, evaluation

scholarly journals Role of Integrity System, Internal Control System, and Leadership Practices on the Accountability Practices in the Public Sectors of Malaysia

2019 ◽  
Author(s):  
Md. Mahmudul Alam ◽  
Jamaliah Said ◽  
Mohamad Azizal bin Abd Aziz
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Leadership Qualities ◽  
The Public ◽  
Leadership Quality ◽  
Internal Control System ◽  
Integrity System ◽  
Current Practices

Purpose - This study assesses the status of current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.Design/methodology/approach – This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression, and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser-Meyer Olkin test, Shapiro Wilk test, Internal Consistency Reliability, Indicator Reliability, Convergent Validity, and Discriminant Validity, etc.Findings - The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.Practical implications - The findings of the study will help the policy makers to ensure better accountability in the public sector in Malaysia and other countries.Originality/value – This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system, and leadership qualities in the public sector of Malaysia.

scholarly journals Study on the Effectiveness of Internal Control Systems in Ghana Public Sector: A Look into the District Assemblies. Part 2

2019 ◽  
Vol 6 (4) ◽  
pp. 312-331
Author(s):  
Emmanuel Owusu-Ansah
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
The Public ◽  
Internal Control System ◽  
Depth Study ◽  
The Government ◽  
Municipal Assembly ◽  
District Assemblies

Assessing the effectiveness of the internal control system in the public sector is one of the surest way to identify if public institutions are working effectively to achieve corporate objectives. The objective of the study is to assess the effectiveness of the internal control systems in the MMDA’S. The study made use of convenience and purposive sampling method to sample data. It was observed that there is an existence of internal control system in the Adenta. Municipal Assembly and it is very effective in the achievement of the Assembly’s objectives. The Writer recommended that the government should employ more personnel who are members of the professional bodies such as the ICA Ghana, ACCA, and CIMA into the unit, this is because with their knowledge and in-depth study of their profession it will help to reduce the problems of internal control as highlighted in this work.

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