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 EFFECT OF INTERNAL CONTROL ON EXECUTION OF CAPITAL PROJECT IN NIGERIA: EVIDENCE FROM ANAMBRA STATE PUBLIC SECTOR

2021 ◽  
pp. 1-12
Author(s):  
Raymond Ezejiofor ◽  
Jacinta Ebubechukwu ◽  
Ngozi Ndum
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Internal Control ◽  
Management Control ◽  
The State ◽  
Regression Result ◽  
Capital Projects ◽  
Anambra State ◽  
Internal Control System ◽  
Personnel Control

This study ascertained the effect of internal control on the execution of capital projects in Anambra States, Nigeria. The study adopted survey research design. A sample of 118 Auditors and Accountants and staff of various Ministries and Departments in Anambra State. The formulated hypotheses were tested using regression analysis. The regression result shows that personnel control (PSC) has a positive and significant effect on the capital project execution in the state. The regression result also shows that management control (MGC) has a positive but insignificant effect on the capital project execution in Anambra state, Nigeria. It therefore recommends that, management control execution should be strengthened up in such regions as these were found to be positively and significantly affecting the rate of capital project execution in the state. Also Public sectors in the state, as well, the use internal control system to minimize the level of the neglected project in the state should be considered.

scholarly journals PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

2018 ◽  
Vol 3 (1) ◽  
pp. 141-178
Author(s):  
Ni Made Intan Priliandani ◽  
Ni Made Rai Juniariani ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Management Control ◽  
Primary Data ◽  
Accounting Data ◽  
Internal Control System ◽  
Management Experience ◽  
Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

ORGANIZATION OF INTERNAL CONTROL IN A REMOTE WORK ENVIRONMENT

2020 ◽  
Vol 3 (8) ◽  
pp. 73-79
Author(s):  
NGUYEN THI HA MY ◽  
Keyword(s):  
Control System ◽  
Work Environment ◽  
Internal Control ◽  
Business Processes ◽  
Rapid Development ◽  
Remote Work ◽  
Use Of Technology ◽  
Internal Control System ◽  
The Russian Federation ◽  
Ministry Of Finance

With the rapid development and widespread use of technology, business processes are being transformed. One of the consequences of the implementation of technologies into the business is the partial transition to remote work, which made it necessary to reflect the corresponding changes in the internal control system (IC). The article is devoted to the analysis of the main shortcomings identified during the transition to the remote mode, in response to which measures are proposed to adapt the IC to the conditions of remote work. Identifies the following areas for improvement of the internal control system. In response to the identified areas successful practical examples are analyzed and potential measures are proposed in the context of the elements identified in the COSO conceptual framework and methodological documents of the Ministry of Finance of the Russian Federation.

INTERNAL CONTROL AT A MODERN ENTERPRISE

2020 ◽  
Author(s):  
Фатима Дикалитовна Дахаева
Keyword(s):  
Control System ◽  
Significant Role ◽  
Internal Control ◽  
Management System ◽  
Economic Entity ◽  
Modern Enterprise ◽  
Internal Control System

В статье рассматриваются сущность и особенности организации внутреннего контроля на современном предприятии, выделяются ключевые составляющие системы внутреннего контроля предприятия, подчеркивается его значительная роль в системе управления экономического субъекта. The article discusses the essence and peculiarities of the organization of internal control in a modern enterprise, highlights the key components of the company's internal control system, emphasizes its significant role in the management system of an economic entity.

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