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.

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 دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

scholarly journals The Effect of Internal Control Systems on Financial Performance in the Kassena Nankana Municipality, Upper East Region

2019 ◽  
pp. 1-13
Author(s):  
Benard Nicodemos Ayamga ◽  
Regina Wompakeah Bagina
Keyword(s):  
Control System ◽  
Financial Performance ◽  
Control Systems ◽  
Internal Control ◽  
Audit Committee ◽  
Cross Sectional ◽  
East Region ◽  
Internal Control System ◽  
Upper East Region ◽  
Municipal Assembly

The study aims at determining the effect of internal control systems on the financial performance of Kassena Nankana East Municipal Assembly, in the Upper East Region of Ghana. The study was cross sectional and adopted a case study approach. The data for the study was completely primary and was gathered through face- to -face interaction with respondents (the staff of the Kassena Nankana East Municipal Assembly). A purposive sampling technique was use to select sixty (60) respondents for the study, finally the data was analysed using central tendency, frequencies and percentages and the information represented with tables, charts and graphs. The findings of the study showed that, there is a strong relationship between internal control system and organizational financial performance of the Kassena Nankana East Municipal Assembly. It was concluded that organizations that had invested on effective internal control systems had more improved financial performance as compared to those organizations that had a weak internal control system. Base on the findings the study recommends that, the governing body, possibly supported by the audit committee, should ensure that the internal control system is periodically monitored and evaluated.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 160
Author(s):  
Sri Ayem ◽  
Kirana Feby Kusumasari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
General Staff ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Regression Techniques ◽  
The Government ◽  
The Village ◽  
Program Version

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

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.

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 Implementation of Government Internal Control Systems and Utilization of Information Technology in Quality Improvement of Local-Owned Asset Reports: Study of the Government of West Bandung Regency, Bandung City, and Subang Regency

2019 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Evelytha Goutama ◽  
Ivan Yudianto
Keyword(s):  
Information Technology ◽  
Control System ◽  
Data Analysis ◽  
Control Systems ◽  
Internal Control ◽  
Asset Management ◽  
Internal Control System ◽  
Quality Of Reports ◽  
The Government

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

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 Contextualization of Al Hisbah to Build A Government Internal Control System

2019 ◽  
Author(s):  
Arum Puspita Sari ◽  
M. Nur A. Birton
Keyword(s):  
Control System ◽  
Internal Control ◽  
Organizational Factors ◽  
Regional Government ◽  
The Public ◽  
Government Sector ◽  
Internal Control System ◽  
Weak Points ◽  
The Government ◽  
Bureaucratic Reform

State losses in the government sector are caused by a variety of complex factors, including the weakness of internal control system. The organizational factors and the quality of the supervisory apparatus are two weak points that cause the ineffective earlywarningsystem.Thisstudyaimstoevaluatetheweaknessesofthesetwoaspects to reconstruct the government internal control systembased on al hisbah.This study usesacriticalqualitativeapproachintheIslamicparadigm.Thisstudyemphasizesone of the non-ministerial government institutions by conducting in-depth interviews and documentation studies. The informants consisted of eleven people, which are experts in the public sector, chairman of the drafting team for the law of government internal control system, officials in the Ministry of Administrative and Bureaucratic Reform, technical deputies, APIP leaders in the government institution in question, and experts of al-hisbah.The result of the research shows that the institutional contextualization of al hisbahis compatible in reconstructing the government internal control system because it offers a more independent organizational structure and more competent human resources in quality and quantity at the level of central, ministry/institutional, and regional government.

Activating the Internal Control System in Government Units in Accordance with Intosai 9100 Standards: An Applied Study in the Iraqi General Tax Authority

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Ghiyath Saib Tuaima ◽  
Fatima Saleh Mehdi ALGharban
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
The Public ◽  
Applied Study ◽  
Internal Control System

The research intends to verify the effectiveness of the application of the components of the internal control system (ICS) in one of the most important units of the public sector, the General Tax Authority (GTA), by comparing the actually applied system with the principles of internal control that came in the INTOSAI Guide 9100 and addressing the weaknesses in the components and principles of the actually applied system based on the principles of the INTOSAI Guideline 9100. The data on the applied ICS was collected by distributing a questionnaire to a sample of (50) employees within the middle and specialized management levels. The questionnaire included (73) questions that covered the five components of the ICS and was built according to the internal control standards specified in the guideline. However, the answers of the studied sample were collected and statistically analyzed, and it was found that there is a gap in the Authority's application of the internal control principles contained in the guiding guide, which includes all components of the system.

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