scholarly journals Internal controls, labour processes and work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and governmentality at a distance

2021 ◽  
pp. 103237322110283
Author(s):  
Merridee Bujaki ◽  
Bruce McConomy
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Order Book ◽  
Civilian Workforce ◽  
Physical Control ◽  
Internal Control System ◽  
And Control ◽  
Rideau Canal

The emergence of an internal control system to guide operations along the Rideau Canal beginning in 1832 is examined through analysis of a book of directives (the Order Book) maintained by the lockmaster at the Isthmus lockstation. The Orders guided the work of the lockmaster and established general controls and control activities. Orders for adequate documents and records, physical control over assets and records, and proper authorization of activities were common. Orders are seen as efforts by British Royal Engineers, who were geographically removed from the oversight of the Rideau Canal Office, to discipline civilian lockmasters and to encourage lockmasters to govern themselves. Comparing the Order Book to Orders and Regulations in place in 1831 for the Royal Engineers also highlights similarities between expectations of Royal Engineers and those established for the civilian workforce under their direction, indicating a transfer of accounting technologies from the Royal Engineers to the civilian workforce.

scholarly journals CONTROL OF QUALITY AS AN IMPORTANT TOOL FOR DEVELOPMENT OF INTERNAL CONTROL

2019 ◽  
Vol 48 (05) ◽  
pp. 5-7
Author(s):  
Tatia Udesiani
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Internal Controls ◽  
Public Institutions ◽  
The Public ◽  
Internal Control System ◽  
Effective System ◽  
And Control

Development of internal controls is a highly important issue for the organization, especially for public institutions, because internal control system creates mechanism to effectively utilize human, financial and time resources. Public institutions are characterized by various risks, such as: uneconomic and unreasonable spending of budget funds, corruption, fraud and so on. In order to reduce these and other risks, it is important that organizations have an effective system of internal control. The internal control system in the public sector is regulatedby the relevant legislation and standards, which determines that internal control includes: Financial management and control system. Functionally independent internal audit and Harmonization Center. Each of them is an integral part of internal control. Their independence is the prerequisite for the existence of an effective system. The article presents results of our research carried out by the internal audit benefit and quality.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ummu Almaas Khoirunnisaa ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Controls ◽  
Selling Price ◽  
Internal Control System ◽  
The Cost ◽  
Document Review ◽  
Rules Set ◽  
Collection Methods

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

Applying the process approach in setting up the system of internal control in economic entities

2021 ◽  
Vol 20 (12) ◽  
pp. 2313-2323
Author(s):  
Zhanna A. KEVORKOVA ◽  
Natal'ya G. SAPOZHNIKOVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Business Processes ◽  
Risk Identification ◽  
Process Approach ◽  
Control Practice ◽  
Economic Entity ◽  
Internal Control System ◽  
Theoretical Generalization ◽  
And Control

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG

2017 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Andhika Ariadharma
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Rank Correlation ◽  
Research Literature ◽  
Business World ◽  
Major Activity ◽  
Internal Control System ◽  
And Control

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness

Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?

2009 ◽  
Vol 28 (1) ◽  
pp. 79-94 ◽  
Author(s):  
James Lloyd Bierstaker ◽  
James E. Hunton ◽  
Jay C. Thibodeau
Keyword(s):  
Control System ◽  
Business Process ◽  
Internal Control ◽  
Control Design ◽  
Internal Controls ◽  
Design Evaluation ◽  
Treatment Conditions ◽  
Internal Control System ◽  
Research Findings ◽  
Control Matrix

SUMMARY: The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client-prepared) by two (business process flowchart: absent or present) between-participants experiment. The research findings indicate that auditors who were supplied with a blank internal control matrix and a business process flowchart identified significantly more missing controls relative to the three other treatment conditions, among which there were no differences in the number of identified missing controls. The results indicate that when auditors are evaluating the effectiveness of a client's internal control system for a significant business process, they should be provided with a flowchart of the business process under examination and complete their internal control design evaluation before reading client-prepared internal control documentation.

scholarly journals Regulation of Safety and Quality of Osteopathic Healthcare

2016 ◽  
pp. 6-13
Author(s):  
G. . Yeremin ◽  
Е. . Тregubova ◽  
Е. . Mokhova
Keyword(s):  
Control System ◽  
Medical Care ◽  
Russian Federation ◽  
Internal Control ◽  
Quality And Safety ◽  
Expert Evaluation ◽  
Internal Control System ◽  
The Russian Federation ◽  
And Control

The article presents an analysis of the regulating system, an experience of the expert evaluation and control of the quality and safety of the medical care in the Russian Federation and in its constituent units. The paper considers aims, targets, ways and criteria of the expert evaluation and control of the quality and safety of the medical care with regard to the osteopathic medical care. Authors also give recommendations concerning the organization of the internal control system of safety and quality of the medical care provided by the osteopaths.

scholarly journals Implementing the Internal Control System in the Islamic Microfinance Institutions AN EXPLORATORY STUDY OF 13 BMT’S IN DEPOK CITY

2015 ◽  
Vol 15 (2) ◽  
Author(s):  
Sepky Mardian ◽  
Rabitha Nabila Haifa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Exploratory Study ◽  
Internal Controls ◽  
Microfinance Institutions ◽  
Internal Control System ◽  
Islamic Microfinance

BMT (Bayt al-Mal wa al-Tamwil) should further improve the prudential principles in giving credit to avoid things that are unintended. Therefore, it needs to improve the internal control system (ICS), so the risk of financing problems can be prevented. This study refers to the internal control system based on the COSO framework. The object of this study is 13 BMTs in Depok. The study found that the internal control system at 13 BMTs in Depok were effective. This is supported by the results of the answers to the questionnaire related to 86% effectiveness of internal controls. However, it is still found weaknesses in the lack of spontaneous checks on the use of funds by customers, incompleteness flowchart and pre-numbered documentsDOI: 10.15408/ajis.v15i2.2863

scholarly journals Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi

2018 ◽  
Vol 5 (1) ◽  
pp. 76
Author(s):  
Vicky Roh Idhofi ◽  
S. Sudarno ◽  
Agung Budi S.
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Method ◽  
Internal Controls ◽  
Cash Income ◽  
Accounting System ◽  
Internal Control System ◽  
A Company ◽  
Collection Methods

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation

Cluster analysis in the control over the activity of insurance companies

2020 ◽  
Vol 19 (3) ◽  
pp. 541-563 ◽  
Author(s):  
A.A. Turgaeva
Keyword(s):  
Cluster Analysis ◽  
Control System ◽  
Internal Control ◽  
Insurance Companies ◽  
Data Sampling ◽  
Mathematical Methods ◽  
Statistical Research ◽  
Internal Control System ◽  
And Cluster Analysis ◽  
And Control

Subject. The article considers clustering of insurance companies as a type of informatization of economy for practical application by the internal control system. Objectives. The purpose is to present clusters and give their interpretation for insurance companies in relation to internal control; identify the possibility of clustering, using the Deductor Studio platform developed by Base Group for internal control systems. Methods. The study employs techniques of statistical research and data processing, mathematical methods, methods of grouping, and cluster analysis. Results. Clusters are presented by several indicators of insurance companies. The study reveals heterogeneity in the results of distribution according to the rating of companies in terms of various indicators. It confirms the need to use the cluster analysis in the internal control system. Conclusions. Cluster analysis enables the internal control system to take into account all data regardless of their amount, and avoid data sampling. It reduces the level of errors in the results of analysis and control.

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