FEATURES OF INTERNAL CONTROL IN STATE INSTITUTIONS

2021 ◽  
Vol 4 (5) ◽  
pp. 89-98
Author(s):  
F. Yu. ALCHINOVA ◽  
◽  
M. V. MELNIK ◽  
Keyword(s):  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Practical Work ◽  
State Institutions ◽  
Internal Control System ◽  
Legal Forms

The article deals with the features of the organizational structure of state institutions, conditioned to the directions of their activities, and the functionality used to solve the tasks set. The article highlights the specifics of the organizational and legal forms of activity of organizations under the jurisdiction of executive authorities, as well as the peculiarities of regulating their practical work. The main directions of internal control carried out by state institutions are outlined, topical issues related to the need to improve the internal control system are highlighted.

scholarly journals Sistem dan Prosedur Pengendalian Internal Pemberian Kredit pada UED SP Desa Tanah Merah, Siak Hulu, Kampar

2017 ◽  
Vol 1 (1) ◽  
pp. 83-94
Author(s):  
Febdwi Suryani
Keyword(s):  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Sign Test ◽  
Internal Control System ◽  
Descriptive Method

  This study aims to analyze the internal control system and procedures of lending activities in UEDSP Desa Tanah Merah Kecamatan Siak Hulu Kabupaten Kampar. Internal control of lending activities to an organizations is one important aspect. Data resources used in this study are from interview and questionnaires by the UEDSP managers and the datas were analyzed by descriptive method and sign test. The result found that internal control of lending activities of UED SP Desa Tanah Merah has been running effectively in organizational structure, authorization system and recording procedures, healthy practices and qualified management. Keywords: Internal Control System and Procedure, Lending Activities

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.

The Concept of the Organizational and Economic Mechanism for the Functioning of Internal Control

Auditor ◽  
2019 ◽  
Vol 5 (9) ◽  
pp. 46-57
Author(s):  
М. Аристархова ◽  
M. Aristarhova ◽  
В. Фахрутдинов ◽  
V. Fahrutdinov
Keyword(s):  
Risk Management ◽  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Economic Mechanism ◽  
Internal Control System ◽  
Functional Components

Th e presented article touches upon topical issues of the functioning of internal control at the enterprise. A toolkit has been developed for the organizational and economic mechanism for the functioning of internal control, which includes principles, functions, logic, the time aspect, controlling, and norms. Th e structural and functional components of internal control are highlighted. An adaptive organizational structure of the risk management and internal control system has been formed, which can be the basis for the formation of a model for the functioning of the internal control of a gas transmission company

scholarly journals Internal Control System for Cash Disbursements at Makassar Subdivision

2021 ◽  
Vol 2 (2) ◽  
pp. 77
Author(s):  
Abdul Wahab ◽  
Aris Baharuddin
Keyword(s):  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Structure System ◽  
Final Project ◽  
Internal Control System ◽  
Descriptive Qualitative

This study aims to determine the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar. The type of research used is descriptive qualitative, namely the writer describes the results of observations and analyzes the data obtained in the field. The writing of this final project is the result of research conducted from June to July 2020.After analyzing and discussing the problem, the authors conclude that the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar has generally been implemented well. The organizational structure, system of authority and recording procedures, segregation of duties have been carried out properly, and employees whose quality is in accordance with their responsibilities are correct.

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.

Testing of the System of Accounting and Internal Control of Transactions With Non-Current Assets

2021 ◽  
pp. 186-197
Author(s):  
Olha Puhachenko ◽  
◽  
Tetiana Fomina ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Graphical Representation ◽  
Management Tool ◽  
Audit Process ◽  
Testing Procedures ◽  
Study Results ◽  
Internal Control System ◽  
Legal Forms

Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets. This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of transactions with non-current assets the method of graphical representation was used. According to the study results it was found that testing procedures are important in assessing the company's accounting and internal control system. It has also been found that there is currently no single definition of "testing", which leads to inconsistencies and ambiguities in the use of this term. It was found that testing was used mainly during audits to identify "weaknesses", to adjust the audit process and to use specific procedures. Currently, the limits of the use of testing have expanded and are used in the overall assessment of accounting and internal control system, and to establish its effectiveness and feasibility. We have deepened our understanding of the assessment of internal control system through tests and tried to change the attitude to the testing system as an effective management tool. The presented test of assessment of the system of accounting and internal control of operations with non-current assets covers all stages of the "life cycle" of their certain types in the company. Prospects for further research are seen in the development of tests of accounting and internal control of certain non-current assets (intangible assets, work in progress, fixed assets, investment property, long-term biological assets, long-term financial investments, long-term receivables, deferred tax assets, other non-current assets) taking into account industry characteristics, types of economic activity, organizational and legal forms of economic entities.

scholarly journals ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL

2021 ◽  
Vol 8 (2) ◽  
pp. 9-24
Author(s):  
Khoirunnisa Cahya Firdarini
Keyword(s):  
Control System ◽  
Data Collection ◽  
Organizational Structure ◽  
Internal Control ◽  
Accounting System ◽  
Collection Method ◽  
Data Collection Method ◽  
Internal Control System ◽  
Administration Procedure ◽  
Cash Receipt

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on  Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.

The Concept of the Organizational and Economic Mechanism for the Functioning of Internal Control

Auditor ◽  
2019 ◽  
Vol 5 (8) ◽  
pp. 26-33
Author(s):  
М. Аристархова ◽  
M. Aristarhova ◽  
В. Фахрутдинов ◽  
V. Fahrutdinov
Keyword(s):  
Risk Management ◽  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Economic Mechanism ◽  
Internal Control System ◽  
Functional Components

Th e presented article touches upon topical issues of the functioning of internal control at the enterprise. A toolkit has been developed for the organizational and economic mechanism for the functioning of internal control, which includes principles, functions, logisation, the time aspect, controlling, and norms. Th e structural and functional components of internal control are highlighted. An adaptive organizational structure of the risk management and internal control system has been formed, which can be the basis for the formation of a model for the functioning of the internal control of a gas transmission company.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Brenda Langi ◽  
David P. E. Saerang ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Decision Making ◽  
Information System ◽  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Data ◽  
Internal Control System

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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