scholarly journals CONDUCT OF INTERNAL CONTROL AT THE ENTERPRISES OF THE REPUBLIC OF KAZAKHSTAN

2020 ◽  
Vol 4 (332) ◽  
pp. 164-170
Author(s):  
K.N. Tastanbekova ◽  
◽  
G.K. Zambinova ◽  
G.E. Zholdoyakova ◽  
D.T. Zhumanova ◽  
...  
Keyword(s):  
Internal Control ◽  
The Republic

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

Problems of Internal Control Organization at Enterprises of the Republic of Kazakhstan

2018 ◽  
Vol 8 (8) ◽  
pp. 2425
Author(s):  
Lena KHUANYSH
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Rapid Identification ◽  
International Standards ◽  
Internal Control System ◽  
The Republic ◽  
Tax Reporting ◽  
Commercial Organizations ◽  
Financial Transactions

The relevance of the problem is conditioned by the need for the organization of internal control in commercial organizations. Indeed, both the safety of their property and cash, achievement of financial goals and objectives by the company, and the avoidance of errors in accounting and tax accounting, which ultimately lead to a distortion of financial and tax reporting, depend on internal control. Errors and inaccuracies, deliberate violations can lead to sanctions from inspection bodies or are capable of misleading the shareholders (participants) and partners of the organization in the event of a distortion of the reporting. The purpose of the article is to develop recommendations for commercial organizations of the Republic of Kazakhstan on the improvement of internal control systems based on foreign practice. The leading methods of research of this problem are: questionnaire that allows you to obtain, based on a certain sample, actual results that allow you to evaluate the development of the internal control system of the enterprises under study; modeling that allows you to create an internal control model for large trading companies. This article presents the main approaches to the organization of internal control systems used in Kazakhstan companies operating in the sphere of industrial production enterprises. Features and problems of their application are also revealed, recommendations and optimal models for improving these systems are formulated, taking into account the modern needs of the developing business. The materials of the article are of practical value to trading companies, as the presented models and recommendations for improving the internal control system are aimed at improving financial control in the business of such entities, bringing these systems closer to international standards and increasing control effectiveness (more rapid identification of errors and violations, that happen in the accounting process and financial transactions).

scholarly journals OPENNESS OF LOCAL GOVERNMENT AND GOOD FINANCIAL MANAGEMENT

2018 ◽  
Vol 28 (5) ◽  
pp. 1607-1612
Author(s):  
Snežana Mitić ◽  
Dejan Andrejevic
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Good Reason ◽  
Control Measures ◽  
Level Control ◽  
Finance Management ◽  
Building Maintenance ◽  
Multi Level ◽  
The Republic

The subject of the research is the local self-government, with a good reason, as it has much more contact with the daily life of citizens than the central government and it is mainly directly responsible for the state of healthcare, building maintenance, education, cleanliness and the environment, as well as for ensuring the functioning of basic systems, such as water and sewage. The third chapter is devoted to good public finance management. It is extremely important to recall the fact that the budget must integrate with other areas of financial operations, even if that business is carried out by a state body, regardless of the Treasury or the Ministry of Finance. The public sector debt has become a "deceptive factor" that achieves budget stability. Internal control measures should be introduced into each organization and incorporated into its procedures. The new concept of the budget system in public finances of the Republic of Serbia determines the efficiency of public expenditure management with the introduction of a multi-level control system. In addition to establishing a budget inspection and audit, one of the multi-level controls is the system of introducing internal control.

scholarly journals IT Control Objectives for Implementing the Public Finance Management Act in South Africa

10.28945/3187 ◽  
2008 ◽  
Author(s):  
R. Luyinda ◽  
M.E. Herselman ◽  
G.H.K Botha
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Financial Reporting ◽  
Internal Control ◽  
The Public ◽  
Finance Management ◽  
Design And Implementation ◽  
The Republic

This paper presents the proposed IT Control objectives for implementing the Public Finance Management Act of 1999 (PFMA) for the Republic of South Africa. The aspects covered in this paper show the main concerns of accounting officers in implementing the PFMA. The ability of IT Control Objectives for Information and related Technology (COBIT) to enable the participation of IT in the design and implementation of internal control over financial reporting for the PFMA is a major finding presented in this paper. However, this area of research is new and further studies to inform the responsibility of IT in facilitating the implementation of the PFMA need to be undertaken. This paper is a maiden effort in that direction.

scholarly journals FACTORS INFLUENCING THE WEAKNESSES OF INTERNAL CONTROL OF LOCAL GOVERNMENTS IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 122-129
Author(s):  
Kiswanto ◽  
Ain Hajawiyah ◽  
Yunindya Lazty Mahera
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Capital Expenditure ◽  
Financial Statements ◽  
System Quality ◽  
Government Control ◽  
Factors Influencing ◽  
Internal Control Weaknesses ◽  
The Republic

Purpose of the study: This paper aims to examine the factors influencing local government internal control weakness, includes leverage, locally generated revenue, capital expenditure, complexity, previous year's internal control weaknesses findings Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. The purposive sampling method is used, resulting in 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: The results of the study show that locally generated income, capital expenditure, and previous year’s internal control weaknesses findings positively affect the weaknesses of local government control. Meanwhile, leverage and regional complexity do not affect the weaknesses of local government internal controls. Lack of supervision among revenues and expenditures causes a decrease in local government internal control system quality. Applications of this study: This study can be useful for local governments to minimize the internal control weakness in the organization. Novelty/Originality of this study: Leverage and previous year’s finding on internal control weaknesses variables are included in this study because there have been only a few studies that use those variables. This research uses a different proxy than the previous ones with the aim of getting more accurate results.

scholarly journals IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
SUKMA ULI NUHA SUGIYONO ◽  
Muhammad Miqdad Miqdad ◽  
Agung Budi Sulistiyo Sulistiyo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Phenomenological Study ◽  
Central Government ◽  
Study Approach ◽  
Internal Control System ◽  
Information And Communication ◽  
The Republic ◽  
The Government

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

scholarly journals PENGAWASAN TERHADAP APARATUR LEMBAGA KEJAKSAAN BERDASARKAN UNDANG-UNDANG NOMOR 5 TAHUN 2014 TENTANG APARATUR SIPIL NEGARA

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Teguh Subroto ◽  
Hartiwiningsih . ◽  
Supanto ,
Keyword(s):  
Internal Control ◽  
Civil Service ◽  
Attorney General ◽  
The State ◽  
Legal Research ◽  
Service Commission ◽  
The Republic ◽  
Oversight System ◽  
Civil Service Commission

<p>Abstract<br />This article aims to examine the oversight system of the apparatus of the prosecutor institution before Law No. 5 of 2014 on State Civil Apparatus as well as the implications of Law No. 5 of 2014 on <br />State Civil Apparatus on the authority of the prosecutor’s office in the field of supervision. Through normative legal research or doctrinal law research, the result shows that the system of supervision of the apparatus of the prosecutor institution before Law No. 5 of 2014 on State Civil Apparatus is based on the division of internal control as the control within the prosecutor’s and external <br />organizations as a control outside the prosecutor’s organization. Implemented by the Prosecutor Commission. With the enactment of Law Number 5 Year 2014 on the State Civil Apparatus (ASN) <br />which regulates the authority of the State Civil Service Commission (CASN), overlaps with the supervision of the Attorney General of the Republic of Indonesia regulated in the Attorney General <br />Regulation No. PER- 022/A/JA/03/2011 on the Implementation of Oversight of the Attorney of the Republic of Indonesia. The authority of KASN will clash with the Deputy Attorney General for <br />Supervision in conducting inherent supervision and functional oversight.<br />Keywords: Attorney; Supervision; State Civil Apparatus.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengkaji sistem pengawasan terhadap aparatur lembaga kejaksaan sebelum Undang-Undang Nomor 5 tahun 2014 tentang Aparatur Sipil Negara serta implikasi <br />Undang-Undang Nomor 5 tahun 2014 tentang Aparatur Sipil Negara terhadap kewenangan kejaksaan dalam bidang pengawasan.  Melalui penelitian hukum normatif atau penelitian hukum <br />doktrinal didapatkan hasil, bahwa sistem pengawasan terhadap aparatur lembaga kejaksaan sebelum  Undang-Undang Nomor 5 tahun 2014 tentang Aparatur Sipil Negara didasarkan oleh <br />pembagian pengawasan internal sebagai kontrol di dalam organisasi kejaksaan dan eksternal sebagai kontrol di luar organisasi kejaksaan yang dilaksanakan Komisi Kejaksaan. Dengan <br />berlakunya Undang-Undang Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara (ASN) yang mengatur kewenangan Komisi Aparatur Sipil Negara (KASN), menimbulkan tumpang tindih dengan penyelenggaraan pengawasan di lingkungan Kejaksaan Republik Indonesia yang diatur dalam Peraturan Jaksa Agung Republik Indonesia Nomor: PER-022/A/JA/03/2011 tentang Penyelenggaraan  Pengawasan  Kejaksaan  Republik  Indonesia.  Kewenangan  KASN  akan berbenturan dengan Jaksa Agung Muda Pengawasan dalam melaksanakan pengawasan melekat dan pengawasan fungsional.<br />Kata Kunci:   Jaksa; Pengawasan; Aparatur Sipil Negara.</p>

scholarly journals ANALYSIS OF THE INTERNAL AUDIT SUBDIVISION ACTIVITY IN THE CORPORATE SECTOR OF THE REPUBLIC OF MOLDOVA

2020 ◽  
pp. 87-95
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Structured Interview ◽  
Basic Element ◽  
Present Moment ◽  
Corporate Sector ◽  
Short Period ◽  
Internal Control System ◽  
The Republic

The actuality of the topic results from the importance of internal audit for owners, potential investors and creditors, as well as from the significance of internal audit as a basic element in corporate governance. At the present moment, there are no studies on the current situation and the role of internal audit in the country’s corporate sector. Therefore, the author intended to perform the analysis of the internal audit subdivisions activity in the nominated sector. For this, the relevant research directions have been established, the purpose of which is to study the qualitative characteristics of the internal audit subdivisions. The author has conducted a qualitative study, through a semi-structured interview, and the information analyzed represents the October-December 2019 period. The main results of the study show that the basic functional tasks of an internal audit are the classic tasks, such as safety assessment and the effectiveness of internal control; monitoring the process of liquidating the weaknesses of the internal control system; developing recommendations for improving the internal control system. Failure to comply with the provisions of ISPPIA has been observed. The factors that most influence the activity of the internal audit subdivisions are their insufficient provision with employees and the duration of obtaining the necessary information. It was discovered that independent external evaluations are not performed and planned in the analyzed economic entities, which proves the non-compliance with ISPPIA, due to the lack of need for such an evaluation and the relatively short period of activity of internal audit subdivisions.

scholarly journals Selection Internal Control over Financial Reporting Framework in the Republic of Indonesia using Analytic Hierarchy Process Approach

2018 ◽  
Vol 6 (5) ◽  
Author(s):  
Dedhi Suharto ◽  
M. Syamsul Maarif ◽  
DS Priyarsono, Kirbrandoko
Keyword(s):  
Analytic Hierarchy Process ◽  
Financial Reporting ◽  
Internal Control ◽  
Analytic Hierarchy ◽  
Finance Management ◽  
Reporting Framework ◽  
State Finance ◽  
The Republic ◽  
Effectiveness Assessment ◽  
Hierarchy Process

System of the internal control over financial reporting (ICOFR) on state finance management in the Republic of Indonesia had been designed using soft system methodology. ICOFR framework in the Republic of Indonesia was needed. Based on questionnaire, we found risk focus, applicability, harmony with PP No. 60/2018, can be applied in entity and transactional level, and can be applied IT environment as criteria. We found understandability, clarity of control components, and effectiveness assessment as sub criterion of criterion applicability and we found general control and application control as sub criterion of criterion ‘can be applied in IT environment’. The Analytic Hierarchy Process (AHP) methodology are  used to choose best alternative. Calculations of the results by Expert Choice software indicated COSO ranked 1st, COBIT ranked 2rd, and CoCo ranked 3th. 

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