scholarly journals AUDITORIA INTERNA DE ESTOQUE COMO FERRAMENTA NA PREVENÇÃO DE FRAUDES E DESVIOS DE MATÉRIA-PRIMA

2021 ◽  
Vol 9 (208) ◽  
pp. 1-20
Author(s):  
Francine Caroline Pontes de Lima
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Raw Materials ◽  
Internal Audit ◽  
Control Analysis ◽  
Internal Auditing ◽  
Internal Procedures ◽  
Do So

Internal audit is of utmost importance to organizations, playing a key role in decision making. The purpose of this article was to analyze the importance of internal auditing as a tool to prevent fraud and diversion of raw materials in a multinational. The company studied is dedicated to the purchase and grinding of grains. In order to do so, a case study was carried out, performing an analysis of the internal procedures of the company studied and a real audit during the two-year period of the company's operations. The data were collected through observations, interviews and documents made available by the company. The techniques used for data analysis were descriptive and documentary analyzes. This study reveals the importance of internal auditing, since it has tools that allow the identification and resolution of problems and risks of fraud and diversion through control, analysis and advice that meet the needs of an.

scholarly journals A Q-RUNG ORTHOPAIR FUZZY GLDS METHOD FOR INVESTMENT EVALUATION OF BE ANGEL CAPITAL IN CHINA

2020 ◽  
Vol 26 (1) ◽  
pp. 103-134 ◽  
Author(s):  
Huchang Liao ◽  
Hongrun Zhang ◽  
Cheng Zhang ◽  
Xingli Wu ◽  
Abbas Mardani ◽  
...  
Keyword(s):  
Decision Making ◽  
Fuzzy Set ◽  
Distance Measure ◽  
Intuitionistic Fuzzy Set ◽  
Multiple Criteria Decision Making ◽  
Multiple Criteria ◽  
Investment Evaluation ◽  
Dominance Score ◽  
Do So

As a generalized form of both intuitionistic fuzzy set and Pythagorean fuzzy sets, the q-rung orthopair fuzzy set (q-ROFS) has strong ability to handle uncertain or imprecision decisionmaking problems. This paper aims to introduce a new multiple criteria decision making method based on the original gain and lost dominance score (GLDS) method for investment evaluation. To do so, we first propose a new distance measure of q-rung orthopair fuzzy numbers (q-ROFNs), which takes into account the hesitancy degree of q-ROFNs. Subsequently, two methods are developed to determine the weights of DMs and criteria, respectively. Next, the original GLDS method is improved from the aspects of dominance flows and order scores of alternatives to address the multiple criteria decision making problems with q-ROFS information. Finally, a case study concerning the investment evaluation of the BE angle capital is given to illustrate the applicability and superiority of the proposed method.

scholarly journals Decision Support System to Implement Units of Alternative Biowaste Treatment for Producing Bioenergy and Boosting Local Bioeconomy

Energies ◽  
2020 ◽  
Vol 13 (9) ◽  
pp. 2306 ◽  
Author(s):  
Christos Vlachokostas ◽  
Charisios Achillas ◽  
Ioannis Agnantiaris ◽  
Alexandra V. Michailidou ◽  
Christos Pallas ◽  
...  
Keyword(s):  
Decision Making ◽  
Circular Economy ◽  
Environmental Performance ◽  
Large Scale ◽  
Raw Materials ◽  
Optimal Location ◽  
Agricultural Residues ◽  
Local Acceptance ◽  
Biowaste Treatment

Lately, the model of circular economy has gained worldwide interest. Within its concept, waste is viewed as a beneficial resource that needs to be re-introduced in the supply chains, which also requires the use of raw materials, energy, and water to be minimized. Undeniably, a strong link exists between the bioeconomy, circular economy, bioproducts, and bioenergy. In this light, in order to promote a circular economy, a range of alternative options and technologies for biowaste exploitation are currently available. In this paper, we propose a generic methodological scheme for the development of small, medium, or large-scale units of alternative biowaste treatment, with an emphasis on the production of bioenergy and other bioproducts. With the use of multi-criteria decision analysis, the model simultaneously considers environmental, economic, and social criteria to support robust decision-making. In order to validate the methodology, the latter was demonstrated in a real-world case study for the development of a facility in the region of Serres, Greece. Based on the proposed methodological scheme, the optimal location of the facility was selected, based on its excellent assessment in criteria related to environmental performance, financial considerations, and local acceptance. Moreover, anaerobic digestion of agricultural residues, together with farming and livestock wastes, was recommended in order to produce bioenergy and bioproducts.

scholarly journals CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY

2021 ◽  
Vol 11 (No.2) ◽  
pp. 73-94
Author(s):  
Zakariya’u Gurama ◽  
Muzainah Mansor
Keyword(s):  
Internal Audit ◽  
Tax Administration ◽  
Internal Auditing ◽  
Successful Performance ◽  
Case Study Methodology ◽  
Internal Auditors ◽  
Face To Face ◽  
Study Methodology ◽  
Inland Revenue

The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the FIRS, competent internal audit staffs are highly needed for effective internal auditing performance.

scholarly journals The importance of considering internal audit as a decision-making by top-management of an agricultural company

2020 ◽  
Vol 6 (3) ◽  
pp. 123-136
Author(s):  
Miloš Jokić
Keyword(s):  
Decision Making ◽  
Internal Control ◽  
Internal Audit ◽  
International Standards ◽  
Top Management ◽  
Internal Auditing ◽  
Internal Auditors ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Valid Information

The top management's decision-making in an agricultural enterprise should be based on valid information gathered within the enterprise itself. Collecting timely business information is done daily by all sectors of the enterprise. Merely improving the security of information gathering and the safety of all parts of the enterprise is a task performed by trained internal control and internal audit personnel in the company, appointed by top management. In performing their duties on a regular basis, internal auditors should apply procedures and methodologies that are consistent with International Standards on the Professional Practice of Internal Auditing in their work. The aim of the paper is to emphasize the importance of implementing the adopted methodology of work of internal auditors in agricultural companies. The author points out those standards that are in line with best audit practice should be applied in internal audit work. The contribution of the study authors is to emphasize the importance of applying the internal audit profession in the regular operation of agricultural enterprises, which is in line with the general objective of improving the regular business operation.

scholarly journals ANALISIS KERAGAAN AGROINDUSTRI KLANTING DI DESA GANTIMULYO KECAMATAN PEKALONGAN KABUPATEN LAMPUNG TIMUR

2021 ◽  
Vol 8 (2) ◽  
pp. 265
Author(s):  
Gusti Ayu Komang Theresia Aidawati ◽  
Ktut Murniati ◽  
Maya Riantini
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Raw Materials ◽  
Marketing Mix ◽  
Case Study Method ◽  
Product Price ◽  
Physical Evidence ◽  
The Right ◽  
The Village

This research aims to analyze the procurement process of raw materials that correspond to six rights (time, place, quality, quantity, type, and price), klanting agroindustry profit, and marketing mix with 7P (product, price, promotion, place, people (human resources), process, and physical evidence). This research uses the case study method at Klanting Agrondustry in Gantimulyo Village Pekalongan District. The location was chosen purposively considering that the village is a klanting production center in East Lampung Regency. Data of this research were collected from December 2019 to January 2020.  The method data analysis used in this research is a descriptive qualitative analysis and quantitative. The results of this research indicated that the procurement of raw materials has not fulfilled all the six components precisely, because it does not match reality expected by agroindustry owners on components on time, the right type, right quality, and right quantity. On the right place and right price component, it is accordance with the agroindustry owner's expectations, because the location of raw materials is close to the agroindustry, and the price is low. The advantages of agroindustry are good, because it shows a positive advantage. That advantage obtained in one month at Mekar Sari Agroindustry amounting to IDR4,933,709.57, Mitra Tani Agroindustry amounting to IDR3,854,706.64, and Mitra Lestari Agroindustry IDR2,907,475.87. The agroindustry marketing strategy has implemented components of the 7P marketing mix, only the promotional components are missing applied optimally. Key words: agroindustry, klanting, marketing mix, performance

scholarly journals APPLICATION OF COMPREHENSIVE BUDGET PREPARATION ON UMKM BATIK MALANG (Study at UMKM Batik Blimbing - Malang)

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Ulliyawatik Ulliyawatik
Keyword(s):  
Data Analysis ◽  
Raw Materials ◽  
Balance Sheet ◽  
Analysis Techniques ◽  
Comprehensive Budget ◽  
Using Data ◽  
Marketing Costs

This research was conducted for budgeting the comprehensive (Projected Sales Budget Sales, Production Budget, Budget Purchase of Raw Materials, Budget Direct Labor, Budget Overhead, Budget Marketing Costs, Budget and Administration General Budget of Income, Cash Budget, and Balance Sheet) at UMKM Batik Belimbing. Type of research is supporting a research case study using data analysis techniques comprehensive budget forecasting calculations. The method used by the comprehensive budget calculations. The purpose of this research to create a comprehensive budgeting UMKM Batik Blimbing 2016 and 2017.

scholarly journals Big Data Analysis Proposal for Manufacturing Firm

2021 ◽  
Vol 5 (1) ◽  
pp. 68-75
Author(s):  
Alicia Valdez ◽  
Griselda Cortes ◽  
Laura Vazquez ◽  
Adriana Martinez ◽  
Gerardo Haces
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Business Processes ◽  
Decision Making Process ◽  
Manufacturing Companies ◽  
Manufacturing Firm ◽  
Production Factors ◽  
Ac Motors ◽  
Selection Of

The analysis of large volumes of data is an important activity in manufacturing companies, since they allow improving the decision-making process. The data analysis has generated that the services and products are personalized, and how the consumption of the products has evolved, obtaining results that add value to the companies in real time. In this case study, developed in a large manufacturing company of electronic components as robots and AC motors; a strategy has been proposed to analyze large volumes of data and be able to analyze them to support the decision-making process; among the proposed activities of the strategy are: Analysis of the technological architecture, selection of the business processes to be analyzed, installation and configuration of Hadoop software, ETL activities, and data analysis and visualization of the results. With the proposed strategy, the data of nine production factors of the motor PCI boards were analyzed, which had a greater incidence in the rejection of the components; a solution was made based on the analysis, which has allowed a decrease of 28.2% in the percentage of rejection.

scholarly journals Analisis Kesehatan Bank Berdasarkan Kecukupan Modal, Kualitas Aktiva Produktif, Manajemen, Dan Likuiditas (Studi pada BPR Siliwangi, Tasikmalaya)

2019 ◽  
Author(s):  
Tedi Rustendi
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Longitudinal Data ◽  
Significant Influence ◽  
Critical Value ◽  
Path Coefficient ◽  
Simultaneous Influence

The partial and simultaneous influence of CAMEL factors on healt level of bank have been purpose of this research. Case study implemented for Descriptive analylis of longitudinal data in range five years. Instrument data analysis used path coefficient, and decision making accorded two tailed test with critical value that restricted 5% level of significant. The result of hipothesis testing were partially only management factor has significant influence on healt level of bank, and simultaneous all of CAMEL factors have significant influence on healt level of bank.

A IMPORTÂNCIA DA AUDITORIA NO PROCESSO DECISÓRIO DAS ORGANIZAÇÕES

2021 ◽  
Vol 9 (209) ◽  
pp. 1-14
Author(s):  
Verônica de Lima Oliveira
Keyword(s):  
Decision Making ◽  
Organizational Structure ◽  
Internal Control ◽  
Business Management ◽  
Internal Audit ◽  
Decision Making Process ◽  
Internal Auditing

The general objective of this paper is to discuss the importance of internal auditing in the decision making process of organizations. Concepts of auditing, auditing processes, internal control, the decision making process in organizations and the importance of auditing in this process, maintaining close connections between auditors and other company employees, were addressed. The purpose of internal auditing is to improve the process and unify the internal language, seeking to assess information so that it is reliable, adequate, complete, and secure. The internal audit also presents itself as an activity that seeks to assess threats and opportunities, highlighting its strengths and weaknesses and defining its own strategic guidelines aimed at business management. At the end of this study, it was verified that internal auditing contributes to the decision making process, and that its function is of extreme importance in the organizational structure, by providing a vision for training and theoretical and practical grounding to administrators and other users of this instrument.

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