scholarly journals Perfil dos artigos sobre controle interno no setor público em periódicos nacionais e internacionais

2014 ◽  
Vol 48 (5) ◽  
pp. 1135-1163 ◽  
Author(s):  
Ilse Maria Beuren ◽  
Vinícius Costa da Silva Zonatto
Keyword(s):  
Social Sciences ◽  
Public Sector ◽  
Internal Control ◽  
The Public

Este estudo objetiva identificar o perfil de artigos sobre controle interno no setor público, publicados em periódicos nacionais e internacionais indexados na base de dados Scopus. Nos artigos publicados em periódicos nacionais e internacionais indexados na base de dados Scopus, disponíveis no Portal Capes-BR, na área de Social Sciences & Humanities, realizaram-se buscas pelo termo internal control in the public sector. Identificou-se um total de 133 artigos publicados entre os anos de 1983 a 2011 e observou-se que está havendo um aumento na produção científica sobre a temática analisada. Em contrapartida, não há uma literatura específica predominante utilizada nesta área. Os temas mais explorados são: a) auditoria, controle interno, gestão de riscos e governança; b) finanças públicas; c) políticas públicas; e d) desenvolvimento econômico.

scholarly journals The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector

2018 ◽  
Vol 12 (11) ◽  
pp. 396
Author(s):  
Omar Mohammad Al-Hawatmeh
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Training And Development ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Basic Principles ◽  
The Public ◽  
Internal Control System ◽  
Practical Progress

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

scholarly journals The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

2016 ◽  
Vol 5 (4) ◽  
pp. 46 ◽  
Author(s):  
Luminita Ionescu
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Good Governance ◽  
Control Procedure ◽  
Electronic Signature ◽  
The Public ◽  
Financial Activity ◽  
Government Accounting ◽  
The Government ◽  
Governance Transparency

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy. 

Cost Accounting in Brazil's Public Sector

2018 ◽  
pp. 319-341 ◽  
Author(s):  
Renato Pereira Monteiro ◽  
Carlos Pinho
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Cost Accounting ◽  
Executive Branch ◽  
Professional Experience ◽  
Cost Information ◽  
Or Management ◽  
The Public ◽  
Cost System ◽  
Management Experience

The purpose of this chapter is to identify the importance, use, and level of implementation of cost accounting in Brazil's public sector and its relationship with the features of user's professional experience. The research is positivistic and quantitative, carried out through a survey to the employees of the accounting and internal control departments from the municipalities, states, and of the executive branch of the union. A total of 344 answers were obtained, and the analysis was performed only in 320 respondents from the executive branch of the Brazilian's public sector. The results show the users' belief in the importance of cost information for the public sector, but in spite of this belief, there is a low use of information that can be motivated by the lack of cost system implementation or by the primacy of the use of financial and budgetary information in decision making. The results show that the importance level of cost information is not significantly different independent of a low, high, or moderate experience in accounting or management experience.

Scheduled science: TV coverage of science, technology, medicine and social science and programming policies in Britain and Germany

1996 ◽  
Vol 5 (4) ◽  
pp. 361-374 ◽  
Author(s):  
Winfried Göpfert
Keyword(s):  
Social Sciences ◽  
Public Sector ◽  
Social Science ◽  
Competitive Market ◽  
Commercial Sector ◽  
The Public ◽  
Science Technology ◽  
Different Content

I present an analysis of the content, audience share and scheduling of TV coverage of science, technology, medicine and social science in Britain and Germany. The sample consists of all science-related programmes broadcast from October to December 1992 during broadly defined peak hours. Four British TV channels were compared with 16 German channels. Nine different content categories were defined, which exhibited some interesting differences. There were some differences in the programme makers' approach to different subjects such as medicine, environment and social sciences; and there were many differences in scheduling practices. The more competitive market in Germany leads to an even sharper separation between the public and the commercial sector, but a second distinction seems to be more important: the public sector, at least, tends to separate a more popular from a more specialist strand. Strategies for science broadcasting are discussed with comments from prominent science producers and editors in both Britain and Germany.

scholarly journals KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD

2018 ◽  
Vol 3 (1) ◽  
pp. 001-021
Author(s):  
Anantawikrama Tungga Atmadja ◽  
Komang Adi Kurniawan Saputra
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Accounting System ◽  
The Public ◽  
Holistic Understanding ◽  
Public Sector Organizations ◽  
Corrective Actions ◽  
Operational Activities

Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.  

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 Relationship between Organization Structures and Performance in the Nigerian Public Sector

2020 ◽  
Vol 4 (2) ◽  
pp. 49-62
Author(s):  
Olanrewaju Yemisi Esther ◽  
Sanni Mubaraq ◽  
Lateef Saheed Ademola ◽  
Aliu Ismaila Daudu
Keyword(s):  
Public Sector ◽  
Service Delivery ◽  
Public Service ◽  
Internal Control ◽  
Organization Structure ◽  
Public Service Delivery ◽  
The Public ◽  
Public Sector Performance ◽  
Sector Performance ◽  
The Relationship

The main purpose of instituting good organizational structure as a parameter for public sector governance control practices is to resolve issues affecting the prudent management of resources to ensure effective public service delivery. However, quality of public service delivery only increased by an aggregate average of 2.4 percent from 2008 to 2017 as a result of poor organization structure. This implies that existence organization structure seems not useful due to the level of decay in public service delivery. Consequently, the present study assesses the relationship between organizational structure tools such communication with stakeholder, accountability and internal control on performance of Nigerian public sector. The study employed the two popular survey research instruments (questionnaire and interview) to collect data concurrently, analyzes separately and merged the results during interpretations. The target population for quantitative analysis is made up of Six (6) from each of the 175 MDAs in Nigeria as at December, 2018 while the study proposed Ten (10) participants for interviews. The quantitative data were analysed using descriptive and inferential statistic. The Partial Least Square Structural Equation Modelling (PLS-SEM) was used to test the hypotheses. The findings of the study from quantitative and qualitative analysis reveal that communication with stakeholder; accountability and internal control are positively and significantly associated with public sector performance. The study concludes that the three constructs proxied for organization structure have positive influence on the public sector performance. Therefore, the study recommends that all the heads of MDAs should lay more emphasis on transparency and accountability in order to be accessible independently by the public, the internal control system of MDAs should be regularly review and updated to achieve the stated public service objective and all MDAs staff should be training regarding the line of communication in public services in order to enhance public sector performance.

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