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.

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 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 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 Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Mohamad Azizal bin Abd Aziz1 ◽  
Md. Mahmudul Alam
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Assessment System ◽  
Primary Data ◽  
The Public ◽  
Internal Control System ◽  
The Status ◽  
Engineering Information ◽  
Head Of Department

This study is an attempt to assess the status of current practices of internal control system among different service schemes of public sector in Malaysia. This study collected primary data based on a set of questionnaire survey among the head of department of 109 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. The data were collected based on the opinion about ten factors of internal control practices in the department or agency by using seven-point Likert scale. The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 86.2% of the respondents mentioned that they practice internal control system in their department. However, the priority of these ten factors of internal control differs among the services schemes. Overall the internal control system of the financial schemes group is strong, but their emphasis on the documentation is at the average level only. However, the internal control in the engineering, information system, education and medical & health schemes are below the overall average internal control score. The public sector in Malaysia needs to focuses more on internal control and its proper assessment system to become a reliable and efficient sector.

scholarly journals Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia

2019 ◽  
Vol 15 (7) ◽  
pp. 955-976
Author(s):  
Md. Mahmudul Alam ◽  
Jamaliah Said ◽  
Mohamad Azizal Abd Aziz
Keyword(s):  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Leadership Qualities ◽  
Content Type ◽  
The Public ◽  
Internal Control System ◽  
Integrity System ◽  
Current Practices

Purpose This study aims to assess 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. 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 policymakers 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 Effect of Internal Control System on Risk Assessment in the Nigeria Public Sector (A Study Answer Prepared)

2019 ◽  
Vol 05 (12) ◽  
pp. 714-724
Author(s):  
Muhammad Barkindo Umar ◽  
Jeremiah Yusuf Karfe ◽  
Gambo Sule ◽  
Ado Ahmed
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Public Sector ◽  
Internal Control ◽  
Internal Control System

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 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.  

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