Internal control design for information systems with Control Self-Assessment method

2013 ◽  
Author(s):  
T. Yildirim ◽  
B. Metin
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Control Design ◽  
Assessment Method ◽  
Self Assessment

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

scholarly journals iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

2019 ◽  
Vol 4 (01) ◽  
pp. 19
Author(s):  
Satrio Wicaksono Prakoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Health Sector ◽  
Primary Data ◽  
Service Agency ◽  
Information Need ◽  
Study Approach

<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.</em><em></em></p><p class="Default"><strong><em>Keywords:</em></strong><em> </em><em>Assets, Information Systems, Internal Control Systems</em><em></em></p>

Evaluation of Physical and Psychosocial Well-Being of Personnel: Employees’ Self-Feeling and Presenteeism at Work

2021 ◽  
Vol 10 (4) ◽  
pp. 14-19
Author(s):  
M. Frelih ◽  
A. Fedorova
Keyword(s):  
Empirical Data ◽  
Negative Impact ◽  
Well Being ◽  
Assessment Method ◽  
The Self ◽  
Self Assessment ◽  
Metallurgical Enterprise ◽  
Digital Service ◽  
Depth Study ◽  
The Impact

The article is devoted to the study of factors that have a negative impact on the well-being of employees in the workplace. Special attention is paid to the problem of presenteeism on the example of a large metallurgical enterprise. A review of foreign and domestic publications allows concluding that until now specialists do not have reliable and valid tools for studying the presenteeism phenomenon in organizations. The purpose of the research presented in the paper is to examine influence of the factors of the intra-organizational environment on the personnel well-being and assess the level of presenteeism at the enterprise. Empirical data were obtained by conducting a sociological survey of various categories of workers, as well as assessing the impact of presenteeism on the economic indicators of the studied enterprise. For the subsequent in-depth study of health problems in the workplace, the authors have developed a research tool based on the use of a digital service, which allows monitoring the self-feeling of employees by the self-assessment method, which determines the level of physical and psychosocial well-being of staff.

Self-assessment of Сompetencies as a Tool for Assessing the Effectiveness of Corporate Educational Programs

2021 ◽  
Vol 13 (4) ◽  
pp. 189-202
Author(s):  
M.M. Dmitrieva ◽  
S.V. Umnov ◽  
D.A. Podolsky
Keyword(s):  
Learning Outcomes ◽  
Training Programs ◽  
Corporate Training ◽  
Educational Programs ◽  
Assessment Method ◽  
The Self ◽  
Self Assessment ◽  
Assessment Of Learning ◽  
Before And After

The existing tools for assessing the effectiveness of educational programs differ in the degree of effectiveness, applicability, and costs. The self-assessment method, which involves the determination of the level of expression of various qualities by students of educational programs before and after graduation. The method of assessing students' own competencies has significant limitations associated with social desirability. Nevertheless, the article analyzes the possibilities of using this method to assess the effectiveness of corporate educational programs. The results of using the self-assessment method to assess the effectiveness of corporate educational programs conducted in large organizations are presented. The possibilities and limitations of using various kinds of criteria for evaluating themselves by listeners are substantiated. The conclusion is made about the possibility of using the self-assessment method in the case of the focus of educational programs on the development of meta-competencies of managers. The article provides data on the assessment of learning outcomes, discusses the potential reasons for the differences obtained in the framework of projects, as well as the possibilities and limitations of using the self-assessment method to assess the educational effect of corporate training programs.

An Examination of Topical Coverage for the First Accounting Information Systems Course

2002 ◽  
Vol 16 (2) ◽  
pp. 143-164 ◽  
Author(s):  
Craig E. Bain ◽  
Alan I. Blankley ◽  
L. Murphy Smith
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
System Analysis ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Internet Education ◽  
Software Applications ◽  
Introductory Accounting ◽  
Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

Internal Control Considerations for Information System Changes and Patches

2014 ◽  
pp. 161-179 ◽  
Author(s):  
Jeffrey S. Zanzig ◽  
Guillermo A. Francia III ◽  
Xavier P. Francia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Security Requirements ◽  
Information Technology Professionals ◽  
Organization Management ◽  
Internal Auditors ◽  
Security Issues ◽  
System Changes ◽  
Current Change

The dependence of businesses on properly functioning information systems to allow organizational personnel and outside investors to make important decisions has never been more pronounced. Information systems are constantly evolving due to operational and security requirements. These changes to information systems involve a risk that they could occur in a way that results in improper processing of information and/or security issues. The purpose of this chapter is to consider related guidance provided in a Global Technology Audit Guide (GTAG) from The Institute of Internal Auditors in conjunction with current change and patch management literature in order to assist internal auditors and organizational personnel in better understanding a process that leads to efficient and effective information system changes. The authors describe how internal auditors and information technology professionals can work together with organization management to form a mature approach in addressing both major information system changes and patches.

Evaluation of Multi-Peer and Self-Assessment in Higher Education

2020 ◽  
Vol 1 (1) ◽  
pp. 37-53
Author(s):  
David Hassell ◽  
Kok Yueh Lee
Keyword(s):  
Higher Education ◽  
Student Perceptions ◽  
Public Speaking ◽  
Assessment Method ◽  
Student Feedback ◽  
Point Scale ◽  
Self Assessment ◽  
Speaking Assessment ◽  
Similarities And Differences ◽  
Fair Assessment

This article presents an evaluation of the use of peer and self-assessment as part of the learning process in a public speaking assessment coursework, with students from two departments taking part. Students were assessed by themselves, their peers and the lecturer using an online platform, Google forms, utilizing a set of rubrics. The marks were compared between markers to identify similarities and differences. After the process, student feedback on the experience was obtained using a questionnaire utilizing the Likert seven point scale to rate different questions. Analysis of the marks awarded found that whilst there might be correlations between different markers (i.e. peer – self) for marks on certain subsections of the work, there was no overall correlation between marks. Student perceptions to the exercise indicated that the use of rubrics was well received; students considered it a fair assessment method and it provided information on how to perform well in the assessment.

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