scholarly journals La auditoría y el control como base para minimizar los riesgos en ambiente empresarial moderno

2016 ◽  
Vol 3 (3) ◽  
pp. 106-112
Author(s):  
Sidia Vera Gutiérrez ◽  
Teresa Avilés Flor ◽  
Erika Quiñónez Alvarado
Keyword(s):  
Internal Control ◽  
Code Of Ethics ◽  
Control Process ◽  
Internal Controls ◽  
International Standards ◽  
Virtual Communication ◽  
New Horizons ◽  
Training Institutions ◽  
And Training

Este estudio tiene como objetivo determinar el rol fundamental que tienen las Universidades como entidades de formación, en la difusión y fijación de conceptos, criterios modernos y herramientas de un adecuado control interno integrado, también establecer los riesgos que enfrentan las entidades en el entorno moderno, con el fin de que el auditor logre una buena gestión y adecuada rendición de cuentas a la sociedad. Se discernió sobre los cambios de tendencias en la información y comunicación virtual, para evaluarlas y prever sus efectos, se concluyó que los auditores modernos ante la globalización y la velocidad de la información y comunicación virtual, requieren nuevas y diferentes técnicas, así como habilidades de evaluación de los controles internos pero principalmente un cambio en las conceptualizaciones del proceso de control y una actitud crítica para lograr mayor eficiencia en sus organizaciones, que garantice el cumplimiento de las Normas Internacionales de Auditoría y Código de Ética. Un Auditor tradicional de evaluación de control interno, enfrenta un gran desafío, realizar un trabajo más complejo y de mayor alcance a través de la evaluación de los modelos que se propondrán, a fin de determinar adecuadas estrategias para definir nuevos horizontes que maximicen oportunidades y minimicen riesgos.Abstract This study aims to determine the fundamental role of universities and training institutions in the diffusion and fixing concepts, modern criteria and tools of an adequate integrated internal control also establish the risks faced by entities in the modern environment, in order the auditor to achieve good management and proper accountability to society. He discerned on the changing trends in information and virtual communication, to assess and predict its effects, it was concluded that modern auditors to globalization and the speed of information and virtual communication, require new and different techniques and skills evaluation of internal controls but mainly a change in the conceptualizations of the control process and a critical attitude to achieve greater efficiency in their organizations, to ensure compliance with the International Standards on Auditing and Code of Ethics. A traditional Auditor evaluation of internal control, facing a great challenge, a more complex and far-reaching work through the evaluation of the models proposed, in order to determine appropriate strategies to define new horizons that maximize opportunities and minimize risks  

scholarly journals PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK.

2016 ◽  
Vol 2 (1) ◽  
pp. 46-65
Author(s):  
Arief Tri Hardiyanto
Keyword(s):  
Internal Control ◽  
Production Cost ◽  
Rank Correlation ◽  
Internal Audit ◽  
Internal Controls ◽  
Bottled Water ◽  
Production Costs ◽  
Control Cost ◽  
Strongly Agree

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari).Keywords: Internal Audit, Internal Control, Cost of Production

Tensions between compliance, internal controls and ethics in the domain of project governance

2020 ◽  
Vol 13 (4) ◽  
pp. 845-865
Author(s):  
Paulo Sergio Scoleze Ferrer ◽  
Graziela Darla Araujo Galvão ◽  
Marly Monteiro de Carvalho
Keyword(s):  
Internal Control ◽  
Project Success ◽  
Code Of Ethics ◽  
Single Case ◽  
Methodological Approach ◽  
Training Programme ◽  
Internal Controls ◽  
Holistic View ◽  
Content Type ◽  
Project Governance

PurposeThis study aims to investigate how the dynamics of compliance, internal controls and ethics can generate tensions in the domain of project governance. Moreover, it investigates the tensions between these constructs and the search for project success from a practice-based perspective.Design/methodology/approachA methodological approach is taken, with a case-based research carried out in a large European multinational company. Data were gathered through 21 interviews, between project managers and other key stakeholders, and documentary data from 64 projects for triangulation and critical analysis.FindingsAs a result, four patterns of tensions were identified: Tension A between compliance and project success, Tension B between internal controls and project success, Tension C between compliance and internal controls and Tension D between compliance and ethics.Research limitations/implicationsSome limitations should be acknowledged. The first, ontological, is inherent in the post-positivist perspective, accepting human subjectivity and the complexity of social reality intrinsic to research applied to the social sciences, respectively implying interpretive bias and incompleteness in the comprehension of the facts. The second limitation comes from the use of a single case study, in which singular contextual characteristics make it difficult to generalise the results.Practical implicationsThis study has implications for practice, as it highlights weaknesses that may occur in organisations owing to tensions between the elements of compliance, internal controls and ethics. This, therefore, implies ways of strengthening the consistency of project governance. The project governance domain and its tensions affect the project-success holistic view in both efficiency and effectiveness, since the elements of internal control and compliance can create tensions that favour one project success perspective to detriment of the others. Understanding the nature of tensions, their implications and the long-term holistic perspective can lead to better decisions by managers.Originality/valueThe results suggest that a formal code of ethics, a project management methodology, internal controls and a well-established training programme are not sufficient, because, in the practical context, the interaction between these elements creates tensions that impact their logical consistency lost when interacting with each other.

Integrating AIS and Accounting for Income Taxes: From Calculation to Disclosure

2010 ◽  
Vol 25 (3) ◽  
pp. 583-597 ◽  
Author(s):  
Tina M. Loraas ◽  
Kimberly Galligan Key
Keyword(s):  
Control Problem ◽  
Internal Control ◽  
Word Processing ◽  
Internal Controls ◽  
Income Taxes ◽  
Online Retailer ◽  
Organic Foods ◽  
And Control ◽  
Accounting For Income Taxes

ABSTRACT: TK Foods, Inc. is a leading online retailer of whole and organic foods, and while this company is doing well, management is struggling with accounting for income taxes. The case requires you to take the role of a consultant who has been hired to calculate the provision of income taxes and to create a template for the footnote disclosure using spreadsheet and word processing tools. Further, TK requires documentation regarding both the process and internal controls surrounding this calculation. This case will further your understanding of accounting for income taxes, expose you to a significant internal control problem faced by many corporations, and develop your spreadsheet skills from both computational and control standpoints.

The Role of Internal Controls in Corporate Governance Systems

2019 ◽  
pp. 260-274
Author(s):  
Ibrahim Oba
Keyword(s):  
United States ◽  
Corporate Governance ◽  
Significant Role ◽  
Internal Control ◽  
The United States ◽  
Internal Controls ◽  
Governance Systems ◽  
Interest In Research ◽  
Corporate Government

The recent scandals and corporate failures in the United States and in Europe have led to a renewed interest in research of corporate governance. The objective of this chapter was to explore the role of internal control in enhancing the corporate governance and supervise the functionality of the implementation of the corporate government principles. The results show that the internal control has a significant role in enhancing the corporate governance pillars in companies, and the successes of corporate governance requires compliance with all elements of internal control.

ANALISIS HUBUNGAN ANTARA ENTERPRISE RESOURCE PLANNING DENGAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA SEKTOR PERBANKAN

2015 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
Teguh Puspandoyo
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Banking Sector ◽  
Internal Audit ◽  
Resource Planning ◽  
Internal Controls ◽  
Integrated System ◽  
Final Conclusion

Development of information technology in the sector of accounting has been think out an integrated system called Enterprise Resource Planning (ERP). In Indonesia, this system has been adopted by some commercial banks. This paper discusses the relationship between ERP with the effectiveness of internal controls through the case study on the banking sector. This is done because of the discovery of the problem regarding the number of cases of fraud and bank percing caused by weak internal controls, although some banks have implemented ERP that one of the benefits is to increase the effectiveness of internal control. The purpose of this paper is to provide evidence related to previous studies that comes from the journal of information systems and accounting journals related to ERP implementation and internal controls. Data collection method in this paper is the study of the documentation from the accounting literature and information systems. From the analysis, there are five factors that play a role similar in the success of the implementation of the ERP system and increase the effectiveness of internal controls. The solution to overcome the problem of internal controls in the banking sector which is using the five critical success factors above coupled with the strengthening of the role of the Internal Audit Unit. The final conclusion is that the factor of leadership support, employees, business processes, employee education, corporate management, and strengthening the role of Internal Audit can improve the effectiveness of internal control of a bank that has implemented ERP.

scholarly journals PERAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG (Studi Kasus pada PT Astra International, Tbk-Isuzu Sales Operation Bogor)

2019 ◽  
Author(s):  
Nur Kholilah ◽  
Yayuk Nurjanah
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Clear Picture

Inventory is one of the important assets of the company. Because inventory is an asset then it should be a good internal control for maintaining the inventory of the things that might happen. To address internal control merchandise inventoryat the company, which needs experts competent and able to implement it. In this case the internal audit is part of the company to fulfill these activities.The purpose of the research is to analyze the role of internal audit on internal controls carried out in order to get a clear picture of how big the role of internal audit to support the effectiveness of internal control merchandise inventory.The final of the research is that the role of internal audit in an effectiveness internal control merchandise inventory in PT. Astra International, Tbk-Isuzu Sales Operation Bogor, where the separation between the functions related to the receipt and expenditure. Supervision of merchandise inventory was also conducted periodically by the warehouse through inventory taking. For the internal control of merchandise inventory there is less difference than between the card and the physical inventory when the stock opnmaeKeyword: internal audit, internal control , merchandise inventory

Management of Records and Archives in Uganda's Public Sector

2018 ◽  
pp. 275-297 ◽  
Author(s):  
David Luyombya
Keyword(s):  
Public Sector ◽  
Education And Training ◽  
Legal Framework ◽  
Public Records ◽  
National Archives ◽  
Training Institutions ◽  
And Training

This chapter discusses the role of the archives legislation, the national archives, and the records and archives management (RAM) training institutions in nurturing public records and archives management in Uganda's public sector (UPS). Specific areas addressed include the legal framework and regulations related to recordkeeping, the role of the Uganda National Archives (UNA) and RAM education and training institutions that train records and archives managers in the delivery of their services. It also reports findings of a study that investigated issues, controversies, and constraints bearing on the management of public sector records and archives in government of Uganda ministries.

scholarly journals The Internal Control Systems Integrated into the Various Profiles of Governance, Audit, Risk and Compliance

2018 ◽  
Vol 13 (5) ◽  
pp. 21
Author(s):  
Maurizio Rija ◽  
Franco Ernesto Rubino
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Audit Risk ◽  
Business Goals ◽  
Efficiency And Effectiveness ◽  
The Board Of Directors ◽  
Business Functions ◽  
Italian Context

It is necessary to distinguish the internal controls from external ones: the former are the responsibility of the appropriate bodies and business functions belonging to the organization of the companies, while the latter are exercised by subjects who fall outside the company and the functional structure of the company (audit company, Consob, Bank of Italy, etc.). In recent decades there have been several scandals that have hit large enterprises, also Italian ones, which have increased interest in the issue of corporate governance and in the inefficiencies presented in internal corporation controls (Munroa & Stewart 2011). Enhancing the effectiveness of controls, in particular the internal ones, has become a need increasingly felt by international and national legislators. Internal controls are an essential tool to achieve business goals (operating constantly in terms of efficiency and effectiveness), and at the same time to avoid wastage of resources, to safeguard corporate assets, producing accounting information and reliable management, to observe the strategies, the policies and the corporate procedures and, especially, to ensure compliance with laws and regulations. in this work, it will discuss, in the italian context, the role of the board of directors and the board of statutory auditors within the (SCIGR) System of Internal Control and Risk Management (Jaggi, Allini, Manes Rossi, & Caldarelli, 2016). Moreover, the study moves the analysis to other corporate figures well determined and in constant evolution, including the head of internal audit, the activity of compliance, the supervisory body ex D.Lgs.231/2001 and the manager in charge of drafting corporate accounting documents.

scholarly journals The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

2021 ◽  
Vol 13 (16) ◽  
pp. 8755
Author(s):  
Imran Abbas Jadoon ◽  
Umara Noreen ◽  
Usman Ayub ◽  
Muhammad Tahir ◽  
Naima Shahzadi
Keyword(s):  
Internal Control ◽  
Multivariate Regression ◽  
Negative Impact ◽  
Secondary Data ◽  
Internal Controls ◽  
Control Environment ◽  
Minority Shareholders ◽  
Control Quality ◽  
The Impact

The role of family owners in the internal control environment is characterized by contradictory theoretical arguments i.e., entrenchment and alignment behavior. Therefore, the objective of this study is to investigate the behavior exhibited by family owners concerning the internal control environment in an underdeveloped regulatory setting. The study collected both primary and secondary data to use a multivariate regression research design to investigate the impact of family owners and CEOs on the internal control quality and disclosure of enterprises. The results of the current study demonstrated that family owners and family CEO have a negative impact on the internal control quality and disclosure, which validates the entrenchment behavior exhibited by family owners in the Pakistani setting. The results of the current study imply that policymakers should promote strict policy initiatives regarding the effectiveness of internal controls and their reporting so that companies are compelled to have better engagement in internal control practices for the protection of minority shareholders.

scholarly journals PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM

2020 ◽  
Vol 4 (2) ◽  
pp. 7
Author(s):  
Dian Efriyenty
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Accounting Information Systems

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.

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