Methodological approaches to the formation of an internal control system in state institutions

2021 ◽  
pp. 42-53
Author(s):  
Shahzod Khamrakulovich Nabiev ◽  
Elena Alekseevna Fedchenko
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Negative Consequences ◽  
Practical Application ◽  
State Institutions ◽  
Internal Control System ◽  
Methodological Approaches ◽  
Organizational Mechanisms

This article analyzes methodological approaches to the construction of internal control systems, evaluates the role of individual components and forms recommendations for improving the efficiency of the functioning of internal control subjects, both universal and those that find practical application in the activities of state institutions, whose organizational mechanisms need significant transformation, which is based on an effective internal control system that allows not only to quickly identify violations and shortcomings, but also to apply timely measures aimed at minimizing their negative consequences.

scholarly journals The Role of Internal Control Guidance in the Modern Economy and Its Impact on Audit Governance in the U.S.

2019 ◽  
Vol 3 (1) ◽  
pp. p1
Author(s):  
Victor W Gaines DBA ◽  
Karina Kasztelnik Ph.D
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Integrated Framework ◽  
Modern Economy ◽  
Internal Control System ◽  
The World ◽  
The U.S

Whether it is the private sector or public sector, it is important for auditors to have an adequate framework when evaluating internal control systems governance. One of the most widely used frameworks used by audit practitioners is the COSO Internal Control-Integrated Framework Governance. As auditors examine different global frameworks, one can quickly identify the importance the COSO Internal Control-Integrated Framework Governance has on evaluating internal control systems globally. As audit practitioners, it is essential  to have a universal framework that can systematically assist in evaluating an internal control system. As auditors and management look toward the future, whether it is private or public sector auditing, they can-will see the fingerprints of the COSO Internal Control-Integrated Framework Governance in evaluating future internal control systems throughout the world. This article are helpful to both the pravite sector management and policymakers.

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.

scholarly journals KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

2017 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Hadi Mahmudah ◽  
Bambang Riyanto LS
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
System Management ◽  
Management Support ◽  
Internal Control System ◽  
Audit Effectiveness

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Claudio V. Munaiseche ◽  
Ventje Ilat ◽  
Robert Lambey
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Government Regulation ◽  
Descriptive Study ◽  
Government Agency ◽  
Government Agencies ◽  
Delegation Of Authority ◽  
Internal Control System ◽  
Qualitative Descriptive

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution  parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017  is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution

scholarly journals The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Muhammad Khairus Sholihin ◽  
Endar Pituringsih ◽  
Ni Ketut Surasni
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Participatory Budgeting ◽  
Public Accountability ◽  
Internal Control System

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

Gender and internal control systems in Spanish local governments

2020 ◽  
Vol 35 (5) ◽  
pp. 463-480
Author(s):  
Ester Gras-Gil ◽  
María del Rocío Moreno-Enguix ◽  
Joaquín Henández-Fernández
Keyword(s):  
Control System ◽  
Public Administration ◽  
Control Systems ◽  
Internal Control ◽  
Local Governments ◽  
Empirical Relation ◽  
Positive Influence ◽  
Economic Management ◽  
Content Type ◽  
Internal Control System

Purpose The presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions. Design/methodology/approach The authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models. Findings The authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude that in local governments of more than 50,000 inhabitants, the presence of women in the management has a positive influence on internal control systems and also promotes transparency and a more effective fight against corruption, thus enhancing internal control systems. Research limitations/implications The presence of women in positions of management and responsibility in local government will favor a decrease of corruption in local governments and increase their efficiency and transparency. This study can facilitate women’s access to positions of more economic and financial responsibility in public administration, as well as improve the management and efficiency in these institutions. Originality/value This research is novel in that it determines whether the application and development of the internal control system in local governments improves through the presence of women in the position of management and responsibility in these institutions.

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 THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 226
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN

2018 ◽  
Vol 13 (03) ◽  
Author(s):  
Victor Youbert Stenly Suak ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Government Agencies ◽  
Government Organization ◽  
Management Agency ◽  
Internal Control System ◽  
Government Institution ◽  
Descriptive Qualitative

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control

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