PRINCIPLES OF ORGANIZATION OF INTERNAL CONTROL POLICY AT PETROCHEMICAL ENTERPRISES

2020 ◽  
pp. 195-198
Author(s):  
Ruslan Rafikovich Gatin
Keyword(s):  
Internal Control ◽  
Control Policy

scholarly journals Effect of Training and Development, Recruitment and Selection, and Internal Control Policy on Corruption Risk

2018 ◽  
pp. 995-1006
Author(s):  
Zulkefli Muhamad Hanapiyah ◽  
Salina Daud ◽  
Wan Mohammad Taufik Wan Abdullah ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
State Government ◽  
Internal Control ◽  
Control Policy ◽  
Sampling Technique ◽  
Training And Development ◽  
The Body ◽  
Ethical Behaviour ◽  
Body Of Knowledge ◽  
Recruitment And Selection

The challenging world of business on corruption issues, the organization’s need to improve the rules, regulations, policies and guidelines especially in human resource practices to develop and enhance the quality of employees in terms of ethical, behaviour and moral conduct. The objective of this study is to look at the effects of training and development, recruitment and selection, and internal control policy on corruption risk. This study involves three different organizations which are the federal government, state government and statutory bodies. The respondents involved in this study are whom that have authorities in making decisions for the organization. Stratified sampling technique was used in the selection of sample. The analysis of bootstrapping for this study represents two elements which are recruitment and selection, and internal control policy are accepted with the t-value above 1.65 respectively. However, training and development is not significant. Hence, it shows that, recruitment and selection, and internal control are two important elements that are needed to be strengthened in order to improve the quality of employees in the organization, thus bringing success to the organization as a whole. Result of this study also contributed to the body of knowledge rotten apple theory.

Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi

2018 ◽  
Vol 3 (2) ◽  
pp. 187-202
Author(s):  
Gita Arasy Harwida ◽  
Mohamad Djasuli ◽  
Sujatmiko Wibowo
Keyword(s):  
Higher Education ◽  
Role Conflict ◽  
Internal Control ◽  
Control Mechanism ◽  
Good Governance ◽  
Internal Audit ◽  
Control Policy ◽  
New Paradigm ◽  
Inspector General ◽  
The Future

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.

scholarly journals Effect of Training and Development, Recruitment and Selection, and Internal Control Policy on Corruption Risk

2019 ◽  
pp. 128-139
Author(s):  
Zulkefli Muhamad Hanapiyah ◽  
Salina Daud ◽  
Wan Mohammad Taufik Wan Abdullah ◽  
Zuraidah Mohd Sanusi
Keyword(s):  
State Government ◽  
Internal Control ◽  
Control Policy ◽  
Sampling Technique ◽  
Training And Development ◽  
The Body ◽  
Ethical Behaviour ◽  
Body Of Knowledge ◽  
Recruitment And Selection

The challenging world of business on corruption issues, the organization’s need to improve the rules, regulations, policies and guidelines especially in human resource practices to develop and enhance the quality of employees in terms of ethical, behaviour and moral conduct. The objective of this study is to look at the effects of training and development, recruitment and selection, and internal control policy on corruption risk. This study involves three different organizations which are the federal government, state government and statutory bodies. The respondents involved in this study are whom that have authorities in making decisions for the organization. Stratified sampling technique was used in the selection of sample. The analysis of bootstrapping for this study represents two elements which are recruitment and selection, and internal control policy are accepted with the t-value above 1.65 respectively. However, training and development is not significant. Hence, it shows that, recruitment and selection, and internal control are two important elements that are needed to be strengthened in order to improve the quality of employees in the organization, thus bringing success to the organization as a whole. Result of this study also contributed to the body of knowledge rotten apple theory.

scholarly journals Internal control: strengthening policy enging in non-profit organizations

2021 ◽  
pp. 1-6
Author(s):  
Alex Humberto HERRERA-FREIRE ◽  
Alexander Geovanny HERRERA-FREIRE ◽  
Diana Elizabeth TUAREZ-SOLORZANO ◽  
Katherin Yessenia TRIANA-JIMENEZ
Keyword(s):  
Internal Control ◽  
Control Policy ◽  
Control Policies ◽  
Non Profit ◽  
Institutional Goals ◽  
Administrative Management ◽  
Internal Control System ◽  
Non Profit Organizations ◽  
Indispensable Tool ◽  
Specific Control

The purpose of this research is to determine the strengthening that non-profit organizations obtain through the application of internal control policies, that is to say the internal control of the institutions will be analyzed, because it is an indispensable tool for the development of administrative management, financial and accounting, allowing reasonable security for the fulfillment of institutional goals. A research study was carried out using the descriptive methodology, so the reading of scientific articles and the bibliographic review was carried out, obtaining information on the strengthening and importance of internal control policies in non-profit organizations. On the basis of the research carried out, it was found that many of the organizations do not have a specific control policy, and this would result in inefficiency and inefficiency in the operations they carry out causing them weaknesses. With a good internal control system, it helps them to develop guidelines and compliance standards so that procedures and activities are carried out efficiently and effectively, allowing no errors and fraud to be reported.

scholarly journals Learning and transfer of working memory gating policies

2017 ◽  
Author(s):  
Apoorva Bhandari ◽  
David Badre
Keyword(s):  
Working Memory ◽  
Internal Control ◽  
Control Policy ◽  
Dynamic Structure ◽  
Task Knowledge ◽  
Stimulus Response ◽  
Abstract Knowledge ◽  
Flexible Behavior ◽  
And Control ◽  
Shared Structure

AbstractAbstract knowledge about the tasks we encounter enables us to rapidly and flexibly adapt to novel task contexts. Previous research has focused primarily on abstract rules that leverage shared structure in stimulus-response (S-R) mappings as the basis of such task knowledge. Here we provide evidence that working memory (WM) gating policies – a type of control policy required for internal control of WM during a task – constitute a form of abstract task knowledge that can be transferred across contexts. In two experiments, we report specific evidence for the transfer of selective WM gating policies across changes of task context. We show that this transfer is not tied to shared structure in S-R mappings, but instead in the dynamic structure of the task. Collectively, our results highlight the importance of WM gating policies in particular, and control policies in general, as a key component of the task knowledge that supports flexible behavior and task generalization.

scholarly journals Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

scholarly journals MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD

2017 ◽  
Vol 21 (1) ◽  
pp. 35
Author(s):  
Luh Komang Merawati ◽  
I Nym Kusuma Adnyana Mahaputra
Keyword(s):  
Character Education ◽  
Financial Reporting ◽  
Internal Control ◽  
Control Policy ◽  
Accounting Fraud ◽  
University Environment ◽  
Economic Entity ◽  
Funds Management ◽  
And Gender ◽  
The University

Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to the intentionally accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze with  two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention of  fraud.

Impact of the Locus of Causality and Internal Control on the Social Utility of Causal Explanations

2010 ◽  
Vol 69 (3) ◽  
pp. 173-179 ◽  
Author(s):  
Samantha Perrin ◽  
Benoît Testé
Keyword(s):  
Internal Control ◽  
Three Dimensions ◽  
Social Utility ◽  
External Control ◽  
Job Interview ◽  
Locus Of Causality ◽  
Causal Explanations ◽  
Professional Success ◽  
The Social ◽  
Different Types

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.

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