scholarly journals Importance of preparing the audit report for the top management of an agricultural enterprise

2020 ◽  
Vol 45 (2) ◽  
pp. 21-27
Author(s):  
Maja Jokić ◽  
Dragana Popović ◽  
Slobodan Popović
Keyword(s):  
Top Management ◽  
Audit Report ◽  
Agricultural Enterprise

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 Movement of documentation as a part of the audit reporting of top agricultural company management

2021 ◽  
Vol 46 (1) ◽  
pp. 47-53
Author(s):  
Milan Radović ◽  
Jelena Vitomir ◽  
Slobodan Popović
Keyword(s):  
Top Management ◽  
Organization Of Work ◽  
Internal Factors ◽  
Business Decisions ◽  
Business Results ◽  
Agricultural Enterprise ◽  
Operation And Management

The movement of documentation as part of an implemented audit in the operations and management of an agricultural enterprise can contribute to improving the operation and management of an agricultural enterprise. This generally reduces the risk to the business of the agricultural enterprise. The movement of documentation within the company is done constantly. In this movement it is possible to make mistakes and omissions that will lead to worse business results of the company, which are essentially a consequence of poor internal factors of organization of work and business of top management. Therefore, the authors draw attention to the importance of establishing audit mechanisms that will contribute to improving the overall management of the agricultural enterprise, through better organization of the flow of documentation in the agricultural enterprise. The authors point out that their contribution in this paper is primarily focused on highlighting the importance of the movement of documentation within the company, which is the basis of audit monitoring and giving recommendations to the top management, who will then have the opportunity to make valid business decisions.

scholarly journals Importance of implementation of decision making flow by internal audit to top management of agricultural enterprise in Republic of Serbia

2020 ◽  
Vol 45 (2) ◽  
pp. 1-7
Author(s):  
Jelena Vitomir ◽  
Bogdan Laban ◽  
Dragana Popović ◽  
Vera Popović ◽  
Dalibor Dončić ◽  
...  
Keyword(s):  
Decision Making ◽  
Internal Audit ◽  
Top Management ◽  
Agricultural Enterprise

Der Generalfaktor der Persönlichkeit und die Dunkle Triade

2020 ◽  
Vol 64 (4) ◽  
pp. 234-248
Author(s):  
Vivien Höflinger ◽  
Christian Mai ◽  
Marion Büttgen ◽  
Andreas Eckhardt
Keyword(s):  
Big Five ◽  
Top Management

Zusammenfassung. Um die komplexe Verbindung zwischen Wesenskennzeichen und Führungserfolg auf Top-Managementebene zu entschlüsseln, bietet der Generalfaktor der Persönlichkeit (GFP) eine interessante, aber bis dato eher selten genutzte Alternative zu herkömmlichen Konzepten der Persönlichkeitspsychologie. Hier setzt die vorliegende Studie an. Sie extrahiert aus den klassischen Dimensionen der Big Five einen übergeordneten Generalfaktor und verknüpft diesen mit den Persönlichkeitsmerkmalen der Dunklen Triade. Die Erhebung bei 320 deutschen Vorständen und Geschäftsführern zeigt, dass sich der Persönlichkeitsfaktor speziell für das Top-Management (GFP-E) durch die Faktorladungen und hinsichtlich der Facettenhierarchie vom herkömmlichen GFP unterscheidet. Der spezifisch für Executives ermittelte GFP-E korreliert positiv mit individuellen Erfolgs- und Zufriedenheitsmaßen sowie mit Narzissmus, einer Dimension der Dunklen Triade. Außerdem zeigen sich negative Zusammenhänge zu Machiavellismus und Psychopathie. Die Ergebnisse erlauben weiterführende Implikationen für die Forschung sowie die Auswahl und Förderung von Managern in der Unternehmenspraxis.

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

INFLUENCE OF HIGH-PROTEIN FEED ADDITIVE ON THE PRODUCTIVITY OF THE MEAT BULL-CALVES

2019 ◽  
Vol 2019 (3) ◽  
pp. 6-11
Author(s):  
Батырхан Абилов ◽  
Batyrkhan Abilov ◽  
Лариса Пашкова ◽  
Larisa Pashkova
Keyword(s):  
Hematological Parameters ◽  
Physiological State ◽  
Average Daily Gain ◽  
Live Weight ◽  
Feed Additive ◽  
North Caucasus ◽  
Agricultural Enterprise ◽  
Bull Calves ◽  
Economic Indices ◽  
High Level

The article presents the data obtained as a result of carrying by employees of the Research Institute of sheep and goat breeding, a branch of the FSBSI "North Caucasus FARC", the scientific and economic experience to study the efficiency of a new fodder additive "Organic" on the productive and physiological indices of bull-calves during the completion of growing in the conditions of the farm "Pata" agricultural enterprise in the Karachay-Cherkessia Republic. The statement of the experience and all researches were carried out according to generally accepted methods. In the course of the experiment, the following indices were studied: the chemical compound of forages, the dynamics of a live weight gain in the experimental stock, hematological parameters, control slaughter data, economic indices. Completed researches have shown positive result from the use of the fodder additive "Organic" in bull-calves diets: an increase in the average daily gain of live weight by 25%, a slaughter yield by 1% and a high level of profitability – 27%. Thus, the additional introduction of "Organic" in a diet of young horned cattle in the 2nd experimental group promoted more intensive metabolism, stabilization of a physiological state, increase in productivity and, as a consequence, profitability of beef production. Researches in this direction reveal the latent fodder reserves promoting increase in the productivity of agricultural animals.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

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