scholarly journals The effectiveness of the Internal Control System as a regulatory element in Public Pension Expenses for Accountabilty

2020 ◽  
Vol 8 (6) ◽  
pp. 325-338
Author(s):  
José Costa Castro ◽  
Dr. Ricardo Jorge da Cunha Costa Nogueira
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Regulatory Element ◽  
The State ◽  
Public Pension ◽  
Public Servants ◽  
The Public ◽  
Brazilian Legislation ◽  
Internal Control System

This article used theorists to reinforce data on the effectiveness of the Internal Control System as an instrument that regulates public pension expenditure for Accountabilty. This topic allows the understanding of the importance of internal control as a practice that helps in the quality and results of an organization, because Accountability represents the obligation of accountability for the performance of a work from the responsibility of a delegated authority. How much and how the Internal Control System can assist the manager in decisions? The general objective is to analyze the effectiveness of the internal control system in order to serve pension institutions more effectively. The methodology was bibliographic, exploring magazines and websites, besides the Brazilian legislation; the data collection was carried out at the Public Servants Welfare Institute of the State of Rondônia (IPERON). It was possible to conclude that it is necessary for IPERON's Internal Control Sector to develop its activities according to its mission and vision so that qualitative results have priorities.

ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENGGUNAAN DANA DESA

2020 ◽  
Vol 5 (2) ◽  
pp. 93
Author(s):  
Yulian Sahri
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Central Government ◽  
Qualitative Approach ◽  
The State ◽  
Internal Control System ◽  
Survey Results ◽  
Village Government ◽  
The Village

The enactment of Law No. 6, 2014 on Villages has given the opportunity for villages to manage their own finances. In 2017 the budget allocated by the central government amounted 720 million rupiahs per village. The central government needs to apply control and monitoring on the fund to ensure that there is no leakage and fraud in its spending. The survey results conducted by ICQ in 2016 show that there are 62 cases of corruption of the village fund already under investigation, with a total loss to the state reaching 18 billion rupiahs. One of the causes of the high number of fraud cases is the weak enforcement of internal control. The aim of this research is to analyze the effectiveness of Internal Control System (SPI) on the use of village fund at Kepayang village, Lempuing district, Ogan Komering Ilir Regency. This research uses a qualitative approach, the data collection for this research is conducted by means of interview, observation, and documentation. There are 4 participants in this research, namely Village Head, Village Secretary, Village Treasurer, and Kampong Society Representative Body. The internal control system in Kepayang village is running sufficiently well with a percentage of 65. This is because many of the components of control in the village government are not implemented.

PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG

2017 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Andhika Ariadharma
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Rank Correlation ◽  
Research Literature ◽  
Business World ◽  
Major Activity ◽  
Internal Control System ◽  
And Control

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness

FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS

2016 ◽  
Vol 11 (3) ◽  
pp. 92-99
Author(s):  
Клычова ◽  
Guzaliya Klychova ◽  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Capital Expenditure ◽  
Management Accounting ◽  
The State ◽  
Internal Control System ◽  
Internal Management ◽  
Agricultural Organizations ◽  
Management Reporting

In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.

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 SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85-94
Author(s):  
SETIADI HARTOKO
Keyword(s):  
Information System ◽  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Accounting System ◽  
Internal Control System

ABSTRAK   Sistem akuntansi penjualan dapat digunkan dalam transaksi penjualan tunai maupun penjualan kredit dengan tujuan agar penjualan dapat dicatat dan diawasi dengan baik, sedangkan penerimaan kas digunakan untuk meminimalisir kecurangan yang kemungkinan akan terjadi. Metode yang digunakan dalam penulisan penelitian ini merupakan metode Pengumpulan Data, Pustaka dan Deskriptif. Analisis ini meliputi system penjualan, system pembelian dan system pengendalian internal dengan hasil telah memenuhi unsur – unsur system dan pengendalian internal dengan baik dan dapat dioperasionalkan.   Kata Kunci      : Sistem Informasi, Pustaka, Pengendalian Internal dan Sistem Penjualan       ABSTRACT   The sales accounting system can be used in cash sales transactions and credit sales with the aim that sales can be recorded and monitored properly, while cash receipts are used to minimize fraud that is likely to occur. The method used in writing this study is a method of Data Collection, Library and Descriptive. This analysis includes the sales system, purchasing system and internal control system with results that have met the elements of the system and internal control properly and can be operationalized       Keywords              :  Information System, Library, Internal Control and Sales System.

scholarly journals THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?

2021 ◽  
Vol 2 (7) ◽  
pp. 437-457
Author(s):  
Lassané Nacoulma ◽  
Dr. Lirassê Akouwerabou ◽  
Dr. Théophile Bindeouè Nassè
Keyword(s):  
Control System ◽  
Burkina Faso ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Approach ◽  
The State ◽  
Quantitative Approach ◽  
Internal Control System ◽  
Organizational Framework

This study shows the state of fraud in businesses in Burkina Faso while diagnosing anti-fraud schemes. Thanks to this research carried out on Burkinabè companies, the results show that fraud affects all sectors of activity. It also exposes the limits of anti-fraud systems, which are essentially: the limits of the organizational framework, the weakness of the internal control system and the lack of an anti-fraud culture. To conduct our research, a quantitative approach is used to collect and interpret the data and the qualitative approach to deepen the analyzes. The results show that fraud is very real and affects the majority of companies: among the causes are weaknesses in internal control systems. To do this, we have proposed ways to identify the risks of fraud, thwart them and prevent them. This concerns particularly the mapping of fraud risks and the implementation of the anti-fraud system.Keywords: Fraud, Business, Prevention, Systems.

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 Internal Control in State Institutions

2021 ◽  
Vol 8 (4) ◽  
pp. 90-101
Author(s):  
F. Yu. Alchinova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Process Management ◽  
Methodological Approach ◽  
The State ◽  
Financial Control ◽  
Budget Process ◽  
State Institutions ◽  
Internal Control System ◽  
Effective Use

The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in the state institutions and determine the main directions for its improvement. In the course of the research, the methods of analysis, synthesis, comparison, deduction, logical thinking, and the dialectic method of cognition were used. The peculiarities of the organization of internal control in state institutions are related to the fact that they face a dual task. On the one hand, it is necessary to ensure the rational use of budget funds and resources allocated for the maintenance of their apparatus. On the other hand, it is necessary to ensure control over the rational distribution and effective use of budget funds in subordinate organizations. The actuality of considering the issues of internal control regulation is determined by the necessity of creating a cross-cutting risk-oriented internal control system aimed at the effective use of public resources provided for organizations. The results of the research include the development of a methodological approach to improving the mechanisms of organizing internal financial control in federal executive bodies. It is concluded that strengthening the regulation and unification of internal control in the state institutions contributes to improving the quality of public resource management.

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.

Sign in / Sign up

Export Citation Format

Share Document