LEGAL ASPECTS OF ORGANIZATION OF INTERNAL CONTROL SYSTEM QUALITY AND SAFETY OF MEDICAL SERVICES IN MEDICAL INSTITUTIONS OF TAMBOV REGION

2016 ◽  
Vol 21 (1) ◽  
pp. 243-247
Author(s):  
A.I. Tretyakova ◽  
◽  
A.V. Chernyshev ◽  
L.A. Gornostaeva ◽  
◽  
...  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Legal Aspects ◽  
Medical Services ◽  
Quality And Safety ◽  
System Quality ◽  
Medical Institutions ◽  
Internal Control System

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals Internal control effectiveness: A study of medical institutions

2021 ◽  
Vol 18 (3) ◽  
pp. 66-74
Author(s):  
Shih-Nien Lee ◽  
Tzu-Ching Weng ◽  
Hsin-Yi Huang
Keyword(s):  
Control System ◽  
Internal Control ◽  
Medical Knowledge ◽  
Management Control ◽  
Professional Service ◽  
Corporate Management ◽  
Medical Quality ◽  
Medical Institutions ◽  
Internal Control System ◽  
Management Staff

As a healthcare organization, hospitals should professional service to their clients. Therefore, hospitals have obligation to improve overall service quality. In exploring the relationship between hospital budget control and organizational effectiveness, the hospital’s management staff has rich professional medical knowledge, they still have not received the training of general corporate organization and the management technology of corporate management. To improve the effectiveness of the organization, managers in hospitals should have enough experience in management control and rely on peer control. Therefore, internal control is a management process that integrates various management control and evaluation measures within the hospital, this study believes that the management staff of medical institutions should use common standards to evaluate the degree of a hospital operation, management efficiency, and medical quality. An internal control system can be simultaneously built and implemented by the topmost level of management in a hospital. It involves the commercial and business experiences related to an organization’s control, financial, and other systems. It regularly and effectively ensures compliance with management policies while safeguarding assets as well as the completeness and accuracy of safety records. Internal control is an indispensable aspect of the governance norms and methods of many companies. The hospital can also achieve value enhancement and sustainable existence through the continuous operation of the internal control system designed, and the supervision of external audit firms.

scholarly journals PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA

2019 ◽  
Vol 17 (1) ◽  
pp. 44-56
Author(s):  
Amanda Mutiara Sweetenia ◽  
Eka Pinditya Ayu Caesari ◽  
Arum Frida Aprillia ◽  
Anissa Hakim Purwantini
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
System Quality ◽  
Internal Control System ◽  
Local Government Budget ◽  
Survey Responses ◽  
Quality Of Presentation

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.

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 A Correlational Study On Internal Control System Efficiency And Operational Sustainability Of Selected Savings And Credit Cooperatives In The Camanava Area Of Metropolitan Manila

2018 ◽  
Vol 6 (05) ◽  
Author(s):  
Carl Mark B. Miniano ◽  
Maria Christina P. Concepcion
Keyword(s):  
Control System ◽  
Internal Control ◽  
Pearson Correlation ◽  
Strong Relationship ◽  
Legal Aspects ◽  
System Efficiency ◽  
Qualitative Approaches ◽  
Internal Control System ◽  
Credit Cooperatives ◽  
Recruitment And Selection

The research delved on determining the relationship between internal control system efficiency and operational sustainability of selected savings and credit cooperatives in CAMANAVA Area, Metropolitan Manila, Philippines. The descriptive research method was utilized employing both quantitative and qualitative approaches. Survey questionnaires, in-depth personal interview, and focused group discussions (FGDs) were used to gather relevant data from selected employees/staff, committee members and executive officers of the subject savings and credit cooperatives. Quantitative data were statistically processed using Analysis of Variance (ANOVA) and Pearson Correlation Coefficient (Pearson’s r). Qualitative data were coded, patterns and relationships analyzed, and findings summarized into themes. The result of the study revealed that the internal control system of savings and credit cooperatives specifically in terms of the control environment, risk assessment, information and communication, control activities, and monitoring have a strong relationship with the cooperatives’ operational sustainability, particularly in political, economic, social, technological, and legal aspects. The study further revealed that the cooperatives face certain problems in the areas of employee recruitment and selection, innovation, credit investigation, and complaints handling.

Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort

2001 ◽  
Vol 76 (3) ◽  
pp. 333-356 ◽  
Author(s):  
Suil Pae ◽  
Seung-Weon Yoo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Allocative Efficiency ◽  
Financial Statements ◽  
Legal Liability ◽  
Regulatory Environment ◽  
System Quality ◽  
Efficiency Loss ◽  
Internal Control System

This paper presents a model in which a firm's owner, an auditor, and outside investors strategically interact. The owner's investment in the quality of the firm's internal control system and the auditor's effort jointly affect the informativeness of the auditor's report on the firm's financial statements. If the auditor's legal liability to investors is large, then an efficiency loss arises because the owner underinvests in the internal control system and the auditor overinvests effort. On the other hand, if the liability is small, then an efficiency loss arises from the owner's overinvestment and the auditor's underinvestment. Regulators can improve allocative efficiency by changing the auditor's legal liability. However, in our model, it is impossible to completely eliminate the efficiency loss by changing the auditor's liability alone, because no damage award can induce both the owner and auditor to make socially optimal investments in the internal control system and audit effort. We also interpret recent changes in the regulatory environment in the context of our model.

scholarly journals Internal Control System Quality and Decision-Making Success: The Role of the Financial Information Quality

2021 ◽  
Vol 9 (3) ◽  
pp. 285-294
Author(s):  
Albertina Paula Moreira Monteiro ◽  
Joana Andreia Machado Vale ◽  
Catarina Libório Morais Cepêda ◽  
Eduardo Manuel de Almeida Leite
Keyword(s):  
Decision Making ◽  
Control System ◽  
Internal Control ◽  
Information Quality ◽  
Financial Information ◽  
System Quality ◽  
Internal Control System

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

2015 ◽  
Vol 91 (5) ◽  
pp. 1513-1541 ◽  
Author(s):  
Joseph H. Schroeder ◽  
Marcy L. Shepardson
Keyword(s):  
Control System ◽  
Internal Control ◽  
Current Control ◽  
Data Availability ◽  
System Quality ◽  
Financial Reports ◽  
Indirect Measure ◽  
Control Quality ◽  
Internal Control System ◽  
Auditing Standards

ABSTRACT We address whether SOX 404(b) internal control audits under two auditing standards regimes and SOX 404(a) management assessments are associated with improved internal control system quality, an important and largely unstudied potential benefit. In 2013, the PCAOB disclosed that 15 percent of inspected control audits were ineffective, suggesting that the current control auditing standard may not be sufficient to induce implementation of high-quality control systems. We use an indirect measure of internal control system quality—future unaudited accruals quality—to proxy for internal control quality because sustained internal control improvements should be exhibited in future quarterly financial reports unaltered by contemporaneous financial statement audits. We find that internal control audits initially provided internal control quality benefits. After the 2007 auditing standards change, internal control quality deteriorated for ICFR audited versus unaudited firms. Finally, we find limited evidence that management assessments affect internal control quality. Results indicate that recent PCAOB concerns may have merit. Data Availability: Data are publicly available from the sources identified in the text.

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