An Assessment of the Impact of Internal Auditing on the Financial Management of Local Government: A Study of Katagum Local Government Area of Bauchi State

2018 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ibrahim Aliyu Gololo
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Local Government Area ◽  
Internal Auditing ◽  
Chi Square ◽  
Statistical Tool ◽  
The Impact ◽  
Regular Review

This study examines the impact of internal auditing on the financial management of local government, with particular reference and attention to the katagum local government area of Bauchi state. Staff of internal audit, finance and account constitutes the population of the study from which a sample size of forty (40) respondents was selected based on convenience sampling method. Chi-square (x2) method was adopted as a statistical tool of data analysis to analyze the collected data. The result indicates that internal audit impact positively and significantly on the financial management of Katagum local government. It is recommended that internal audit unit of the Katagum local government should be allowed to fully access all the local government account and records, properties and investments files to carry out their duties diligently. Internal audit unit staff should also be allow attending workshops, seminars, conferences in order to broaden their knowledge.  Adequate independence should be given to the unit to discharge their duties without due interference and regular review of the whole system of internal control in the local government should be carried out.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals Research on the influence of accounting computerization and networking on E-commerce

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
Wenquan Shi
Keyword(s):  
Internal Control ◽  
Rapid Development ◽  
Accounting Information ◽  
Internal Audit ◽  
Internal Auditing ◽  
Accounting Information System ◽  
Face To Face ◽  
Environmental Setting ◽  
And Control ◽  
The Impact

AbstractE-commerce has broken through the pattern and boundary of traditional commodity exchange, so that there is no need for face-to-face transactions between merchants and consumers. This has impacted the traditional accounting industry, which broke the environmental setting of traditional accounting industry. This requires the extension and expansion of the economic environment of the new accounting industry, which has led to the computerization of accounting and the network of further upgrades. Accounting computerization and networking have greatly improved the speed and accuracy of accounting information processing, and at the same time made the classification of accounting duties more clear. However, accounting computerization and higher-level networking have in turn affected the development of e-commerce. Due to the rapid development of e-commerce, the corresponding internal auditing schemes of traditional enterprises have been unable to meet accounting and computerization. The impact of this will constrain the further development of e-commerce. Accounting computerization and networking the internal audit of e-commerce is mainly reflected in clues, internal control, and content and environment issues. This paper analyses the impact of accounting computerization and networking on the internal auditing of e-commerce, and finally analyse the auditing setup and experience based on a company H in the accounting information system, and explore the accounting calculation. In the context of globalization and networking, the strategy of how to deal with the trial and control part of e-commerce.

IMPACT OF SEXUAL COMMUNICATION ON MARITAL STABILITY OF COUPLES IN UKUM LOCAL GOVERNMENT AREA OF BENUE STATE: COUNSELLING INTERVENTION

2013 ◽  
Vol 14 (1) ◽  
pp. 6
Author(s):  
Gabriel Terzungwe Akume ◽  
Ruth Movihinze Saatan
Keyword(s):  
Local Government ◽  
Sexual Communication ◽  
Research Question ◽  
Married Couples ◽  
Marital Stability ◽  
Local Government Area ◽  
Marital Communication ◽  
Chi Square ◽  
The Impact ◽  
Counselling Intervention

This study investigated the impact o f sexual communication on marital stability o f couples in Ukum local government area o f Benue State. The variable examined in this study was sexual communication on marital stability o f couples. A research question and hypothesis (at 0.5 level o f significance) each was formulated to guide the study. The survey research design was used with 384 respondents randomly selected from a population of 70,360 married couples in the study area. A self structured, Marital Communication and Stability Inventory (MCSI) was used as an instrument to collect data for the study. The data obtained was analysed using frequencies, percentages and Chi-square statistics. It was found that, sexual communication have significant impact on marital stability o f couples in the area o f study. Based on the finding, the study therefore recommends among others, that counsellors should start organising premarital counselling discussions as well as lectures, at adolescent stage of secondary school years, so as to catch the pupils young for the rudiments o f marital stability, so that when such children eventually get married, they will already be well equipped with the rudiments o f happy marital life and live a life o f peaceful co-existence.

scholarly journals Pengaruh Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fanny Jitmau ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Internal Audit ◽  
Test Reliability ◽  
Government Performance ◽  
Regional Government ◽  
Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century

2017 ◽  
Vol 44 (2) ◽  
pp. 47-67 ◽  
Author(s):  
Susan Parker ◽  
Lynn A. Johnson
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Self Regulation ◽  
Internal Audit ◽  
Professional Community ◽  
Internal Auditing ◽  
Internal Auditor ◽  
Business World ◽  
Internal Auditors ◽  
The Impact

ABSTRACT This paper traces the development of internal auditing from the standpoint of its professional identity. The question of how internal auditors have historically seen themselves bears on how they function as integral parts of internal control systems, and may help researchers formulate future empirical studies of internal auditing. Over the years, the self-perception of the internal audit profession's function has varied greatly. Internal auditing has lived, to some extent, in the shadow of the public accounting profession, while struggling to achieve public recognition, status in the business world, and a defined role separate from that of an internal monitor, subsidiary to the external auditor. While there have been many changes in terms of the formation of a professional community, belief in the importance of the work, and the growth of a system of self-regulation, the demands of various constituents and the desires of internal auditors for professional status have led to a persistent struggle to define the appropriate functions and organizational placement of internal audit. This struggle continues up to the present time. Several things stand in the way of a complete professional identity for internal auditing. Internal auditing cannot lay claim to a clearly defined role that is uniquely its own. The internal audit function (IAF) does not own a skill set or knowledge base that is not shared by the external auditors. The impact on the ability to distinguish the internal auditor from the external consultant is detrimental to the profession. Neither has the internal auditor been able to attain complete autonomy. While the IAF now reports to the Board of Directors or its audit committee more frequently than in the past, its continuing strong connection with management hinders its ability to be truly self-determining. On the other hand, the contributions that internal auditors make to their organizations are very real, and the lack of an externally mandated role allows them to be utility players. For management, the availability of a utility player who can provide internal consulting or assistance that saves overall compliance costs is valuable, as is the ability for boards to rely on an IAF with a deep knowledge of the organization.

scholarly journals ONAH, C. IMPACT OF CULTISM ON MANAGEMENT OF SECONDARY SCHOOLS IN MAKURDI LOCAL GOVERNMENT AREA, BENUE STATE

2019 ◽  
Vol 8 (9) ◽  
pp. 1-6
Author(s):  
Onah Caleb
Keyword(s):  
Local Government ◽  
Secondary Schools ◽  
Local Government Area ◽  
Mentoring Program ◽  
Chi Square ◽  
Head Teachers ◽  
Primary School Teachers ◽  
Collection Data ◽  
Research Questions ◽  
The Impact

This research examined the Impact of Cultism on Management of Secondary Schools in Makurdi Local government areas of Benue State. Three research questions and three hypotheses were formulated and tested. 1375 teachers from 10 public secondary schools in Makurdi L.G.A were selected.  A well-structured questionnaire titled Cultism and Management of Secondary Schools Questionnaire (CMSSQ) was used for data collection. Data were analyzed using Mean and standard deviations to answer the research questions, while chi-square (X2) was used to test the hypotheses at 0.05 levels of significances. The findings showed that cultism has an impact on the management of secondary schools in Makurdi Local Government Area. Based on the result of the findings, it was recommended that. Head teachers need to share their vision with other staff in the school as this improves primary school teachers’ levels of job satisfaction. Also, a mentoring program is strongly recommended for newly appointed and underperforming serving head teachers. Keywords: Management, Cultism, Benue State, Schools

scholarly journals Effect of Internal Audit on Expenditure Control in Mubi North Local Government Area

2021 ◽  
Vol 8 (1) ◽  
pp. 48-58
Author(s):  
Babbuli Ibrahim Mohammed
Keyword(s):  
Local Government ◽  
Survey Research ◽  
Research Design ◽  
Internal Audit ◽  
Local Government Area ◽  
Effective Practice ◽  
Control Effect ◽  
Chi Square ◽  
Importance Factor

This study examines the effect of internal audit on expenditure control in Mubi North Local Government Area. This study employed the survey research design. From the population of the study 50 staffs were selected as a sample for this study. The instrument used for collecting data from the respondents is the questionnaire. The data gathered from the respondents was analyzed using simple percentage statistics and hypothesis was tested using chi-square. The finding shows internal audit in Mubi North LGA is very ineffective. This is because internal audit is not carry out effectively, internal audit has significant effect on expenditure control and among the factors militating affecting the effectiveness of internal audit in Mubi North LGA, low quality of staff is the most importance factor. The study therefore, recommends that there is need for top management of LGA to give high priority to internal audit, by putting in place strategies that will lead to effective practice of internal audit among the staff of the LGA which in turn will lead to effective expenditure control. Keywords: Audit, control, effect, expenditure & internal.

Union Formation and Onset of Sex among Young Girls in Kachia Local Government Area of Kaduna State

2010 ◽  
Vol 8 (1) ◽  
Author(s):  
John Gambo LAAH
Keyword(s):  
Local Government ◽  
Young Women ◽  
Sexual Debut ◽  
State Level ◽  
Local Government Area ◽  
Group Discussions ◽  
Chi Square ◽  
Young Girls ◽  
Significant Relationships ◽  
Women’S Sexual Health

Analysis of marriage intentions and sexual experiences of young women are necessary in drawing up state-level and countrywide policies that address young women’s sexual health needs. This paper draws on results of a study utilizing structured questionnaires and Focus Group Discussions (FGDs) to examine marriage and sexual debut among young girls in Kachia Local Government Area of Kaduna State. A total of 862 questionnaires were administered among young women within the age of 11 and 25 years. The information from the questionnaire was analysed using the Chi-square (X2) test to assess bivariate association between ever had sex and age at first sex and some socio-demographic characteristics of young girls. The study hypothesised that ever had sex, age at first sexual encounter and age at marriage do not differ by some sociodemographic characteristics of women. The results of the analysis revealed that the majority (70%) of the respondents have ever had sex and that 9.6% have ever married. The X2 test revealed that there are significant relationships between ever had sex and age of respondents (X2, df=4, p=0.001)), marital status (X2, df=4, p=0.001) and level of education (X2, df=6, p=0.001). There was, however, no statistical differences between ever had sex and religion and residence. The paper recommended a multifaceted programme to address the needs of young girls in Kachia LGA.

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Organizational Identity ◽  
Internal Audit ◽  
Identity Salience ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Control Weaknesses ◽  
The Impact ◽  
Benefits And Costs

Purpose This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low. Originality/value Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.

Accounting policy as a constituent of internal control and corporate economic security

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Semantic Analysis ◽  
Economic Security ◽  
External Factors ◽  
Practical Significance ◽  
Negative Consequences ◽  
Internal And External Factors ◽  
The Impact ◽  
Accounting Policy

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.

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