scholarly journals The Extent of Internal Control Units in the Government Sector with the Regulatory Standards of the International Organization of Supreme Audit Control Bodies (INTOSAI) in Jordan

2016 ◽  
Vol 8 (4) ◽  
pp. 102 ◽  
Author(s):  
Omar Alhawatmeh
Keyword(s):  
Internal Control ◽  
Scientific Progress ◽  
International Standards ◽  
International Organization ◽  
Government Sector ◽  
Control Units ◽  
Regulatory Standards ◽  
Action Strategies ◽  
The Government ◽  
Main Components

The purpose of this study is to statement the extent of internal control units in the government sector with the regulatory standards of the international organization of supreme audit control bodies (INTOSAI). In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire, This questionnaire was distributed to  Ministries, Department, dependent and independent institutions, a representative sample was selected to represent Ministries, Departments, dependent and independent institution study sample consist of internal control managers, directors control and employees, Out of the (300) questionnaires distributed, 249 were recovered with an adoption rate of 83%., For the statistical analysis purposes. The results showed that the commitment of internal control units in the Government sector regulatory standards, field standards, reporting standards of the international organization of Supreme Audit controls and accountability in General moderately came with the arithmetic mean and standard deviation, respectively (3.003) (0.535), and (3. 542) (0.610), and (3. 482) (1.022), The researcher attributed this result to it. Thus, the researcher attributed this result to the  mechanism of internal control units action need to action strategies and future plans for its experience, skills and capabilities of both managers and workers employed by administrative government units and the need to strive towards the adoption of regulatory standards for the international organization of supreme audit control bodies (INTOSAI) in the Government sector, Based on the results of the study, the researcher recommended the need for attention to the human element as one of the main components of internal control system. This is in terms of training and development to keep pace with scientific progress and the practical need to emphasize the reformulation of some legislation. Also, it helps with some of the aspects due to the need for harmonization between legislation. In addition, it helps with professional international standards, especially supreme control standards which give importance and effectiveness to financial control and other recommendations.

scholarly journals Evaluation of Internal Control Units for the Effectiveness of Financial Control in Administrative Government Units: A Field Study in Jordan

2016 ◽  
Vol 12 (13) ◽  
pp. 225
Author(s):  
Omar Mohammad Al-Hawatmeh ◽  
Zaid Mohammad Al-Hawatmeh
Keyword(s):  
Standard Deviation ◽  
Internal Control ◽  
Scientific Progress ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Managerial Control ◽  
Control Units ◽  
Routine Work ◽  
Main Components

The aim of this study is to state the assessment of internal control units for the effectiveness of financial control in administrative government units. Also, it aims at identifying the obstacles that limits the evaluation of internal control units for the effectiveness of financial control in administrative government units. In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire. This questionnaire was distributed to managers and employees in the internal control of the administrative government units. Out of the 125 questionnaires distributed, 96 were recovered with an adoption rate of 77%. The results showed that the assessment of internal control units for the effectiveness of financial control in administrative government units typically became high with an arithmetic mean (4.099) and standard deviation (0.511). The researcher attributed this result to the data analysis, verification, and validation of the financial transactions. Also, accounting entries which is related to income and expenditure were in accordance with laws, financial regulations, and the prescribed accounting for financial controls. Hence, this is the constraints that limit the effectiveness of the auditors of the Audit Bureau when they conducted financial and managerial control and evaluation in administrative government units. Generally, it became high with an arithmetic mean (3.551) and a standard deviation (0.610). Thus, the researcher attributed this result to the existence of certain obstacles, the most important routine work, lack of incentives and benefits, and others as indicated in the results of the study. Based on the results of the study, the researcher recommended the need for attention to the human element as one of the main components of internal control system. This is in terms of training and development to keep pace with scientific progress and the practical need to emphasize the reformulation of some legislation. Also, it helps with some of the aspects due to the need for harmonization between legislation. In addition, it helps with professional international standards, especially supreme control standards which give importance and effectiveness to financial control and other recommendations.

CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

2020 ◽  
Vol 1 (9) ◽  
pp. 119-124
Author(s):  
D. R. GINIYATULLINA ◽  
◽  
◽  
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Control ◽  
Budget Process ◽  
Federal Law ◽  
Government Sector ◽  
General Government ◽  
Financial Audit

Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.

Biometrics Technology and the New Economy

2012 ◽  
Vol 3 (4) ◽  
pp. 1-28
Author(s):  
Ali M. Al-Khouri
Keyword(s):  
United Arab Emirates ◽  
Identity Management ◽  
International Standards ◽  
Comprehensive Overview ◽  
Public And Private ◽  
Strategic Objectives ◽  
Government Sector ◽  
Technological Field ◽  
Wide Range ◽  
The Government

Over the past decade, biometrics technology has evolved from a technology used primarily in forensics and a narrow scientific and technological field to an indispensable technology in public and private sectors expanding into areas calling for advanced security. Biometric technologies provide high levels of security and reliability to address requirements related to identification and verification of personal identities. In light of the ever increasing requirements for robust identity management, biometrics industry is evolving to play a central role in shaping the future economy. This article provides a comprehensive overview of biometrics technologies, its functions, areas of application, related international standards, and recent advances in the field. The second part of the article looks at the application of biometrics in the government sector worldwide, and the emerging pivotal role of biometrics in consolidating the foundations of the digital economies and sheds light on the experiences of the United Arab Emirates in deploying different advanced biometrics technologies in a wide range of applications. It also outlines the government plans to develop an identity management infrastructure to address multiple strategic objectives, some of which are related to revolutionizing public services and supporting the development of the digital economy.

scholarly journals Accounting policy of the government sector entity at the current stage of accounting systems development in accordance with international standards

VUZF Review ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 38-42
Author(s):  
Julia Lutsyk ◽  
Serhii Diachenko ◽  
Serhii Kyrychenko ◽  
Volodymyr Kotsyuruba ◽  
Ivan Tkach
Keyword(s):  
Financial Reporting ◽  
Policy Formation ◽  
International Standards ◽  
Practical Implementation ◽  
Accounting System ◽  
Strategic Decisions ◽  
Stage Of Development ◽  
Government Sector ◽  
The Government ◽  
Accounting Policy

The article defined notion of “accounting policy”, its contest, purpose and practical implementation.  Described main levels of accounting policy formation, their instruments that contribute and support the idea of harmonizing the accounting and financial reporting system in accordance with national and international regulations (standards). Proved the relevance and importance of research of accounting policy formation at the modern stage of development, in conditions where integrity of the accounting system and continuity of the accounting process are the basis for management strategic decisions making. Determined the peculiarities of formation of accounting policy for government sector entities at the modern stage of accounting system modernization. Considered the method of organization of creation the accounting policy of government sector entities through the system of stage-by-stage actions. Identified the content and elements of accounting policy, main target of which – ensuring the organization of comprehensive accounting process. Introduced number of risks which appear directly under the conditions of adaptation of public sector entities to the modern requirements of the accounting system, which has impact to the quality of accounting process and to the level of implementation of planned actions. Proved importance of accounting policy formation for government sector entities.

scholarly journals STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

2018 ◽  
Vol 10 ◽  
Author(s):  
Novia Tri Kurniasari ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Financial Management ◽  
Negative Impact ◽  
Fraud Prevention ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process

Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 58-65
Author(s):  
Novi Trisnawati
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Developed Countries ◽  
Public Confidence ◽  
Accounting System ◽  
Political Commitment ◽  
Government Accounting ◽  
Government Sector ◽  
Accrual Basis ◽  
The Government

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting

PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 18 (1) ◽  
pp. 41
Author(s):  
Sri Puspita Sari ◽  
Kartika Kartika ◽  
Whedy Prasetyo
Keyword(s):  
Internal Control ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Regression Methods ◽  
Government Sector ◽  
Negative Effect ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Research Analysis

This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuation

scholarly journals Factors influencing the exercise of supervisory powers of the accounting chamber of Ukraine

2018 ◽  
Keyword(s):  
International Standards ◽  
International Organization ◽  
Financial Control ◽  
Political Factors ◽  
State Apparatus ◽  
Budget Control ◽  
The Government ◽  
And Performance ◽  
Establishment Phase ◽  
Current Stage

The article attempts to investigate the constitutional obligation on the budget control by the supreme body of financial control in Ukraine. The author draws attention to the legal, economic and political factors that influence the activity of the Accounting Chamber of Ukraine at its current stage of the development. The research is based on the analysis of legislative acts of Ukraine and the standardized activity of the International Organization of Supreme Audit Institutions. The study revealed a lack of legal regulations that would allow the Accounting Chamber to develop and plan the budget in its establishment phase. Also, the attention is drawn to the functioning of the Accounting Chamber as a member of the international organization INTOSAI, and to a political factor through which the forms and methods of control of the supreme state body are improved. The compliance of the functions and performance of the Accounting Chamber with the documents of the international organization is determined. The article proposes to extend the authority of the Accounting Chamber not only as a legislative body, but also as a judiciary one, which will effectively influence the results of the audit. The author argues that the description of shortcomings by political, legal and economic factors allows solving the problems of the Accounting Chamber at different levels of government and with different approaches to improving constitutional duties on budget control. This particular way of presenting the material will facilitate a better understanding of the activities of the supreme bodies of financial control and their inapplicability to today’s new realities which are subject to various changes in the budgetary process. Foreign and domestic experience of using international standards that would allow revealing the shortcomings of the national formation of the state apparatus of supreme audit institutions in a comparative perspective is analyzed. The Federal Accounting Chamber of Germany has been chosen as an example of a supreme audit institution with the most advanced status and functions enshrined in the law, and effective in practice. The chamber has a status that allows it to be an instrument for budgeting between the legislative and executive branches of the government.

scholarly journals Analisis Determinan Terjadinya Fraud Di Pemerintahan

2021 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Syaipul Rokhim ◽  
I Made Laut Mertha Jaya
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Self Awareness ◽  
Government Sector ◽  
Organizational Ethical Culture ◽  
The Government ◽  
Positive Effect

The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.

scholarly journals DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH

2017 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Taufik Kurrohman ◽  
Ekaning Pratiwi ◽  
Andriana Andriana
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Survey Method ◽  
Government Agencies ◽  
Negative Effects ◽  
Government Sector ◽  
The Government

This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcement against fraud in the government sector. This study included a quantitive research with survey method. The data used is primary data collected through questionaires. The research sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that there is a negative influence between the effectiveness of the internal control system to fraud in government sector, there is a negative effect between satisfaction and compensation to fraud in the government sector, there  are no negative effects between the culture of the organization to fraud in the government sector, there are positive influence between behavior ethical against fraud in the government sector, there is a negative influence of leadership style to fraud in the government sector,there are no negative effects of enforcement against fraud in the government sector. Keywords: Perceptions of Employees, Fraud, Government Sector

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