Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 149 for “"internal control"”.
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Internal Control
This paper is concerned about the internal control. The internal control can be viewed as a management mechanism to help the managers to accomplish the organization’s goals and objectives. It also gives a reasonable assurance that the reporting information is adequate, reliable, and timely, as well …
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Internal Control in Automated Data Processing
The need for internal control of the business organization has been recognized for many years. Various methods and procedures are in effect in the American business enterprise to satisfy this need. In the early 1950's, American business experienced the coming of the "Electronic Age" - a revolution …
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Internal Audit, Internal Control and Organizational Culture
For over a century the role of the internal auditor has been recognized as a special role within organizations that provided important support to the organization. The importance of this support has been growing over the century. In particular internal audit is considered to encompass the audit of …
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The evolution of internal control 1949-1988
… changes in the definition and concept of internal control over the period in which the definition published by the American Institute of Accountants in 1949 was in effect. Evolution of internal control took place under the influence of conflicting pressures: the desire of auditors to …
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Internal Control Evaluation and Audit Program Planning
Made available in DSpace on 2014-12-09T23:09:23Z (GMT). No. of bitstreams: 1 6503640.pdf: 14488980 bytes, checksum: b2d58340a9babf40b57a5bf02af9a23f (MD5) Previous issue date: 1964
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AUDIT COMMITTEE OVERSIGHT OF INTERNAL CONTROL OVER FINANCIAL REPORTING
… employ to fulfill their obligation to oversee internal control over financial reporting (ICFR). Specifically, I explore audit committee processes within five fundamental internal control components: control environment, risk assessment, control activities, information and communication, and …
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External regulation and internal control in the charity sector
… and its managerial implications, focusing on internal control. The thesis begins with an introduction which outlines the aim of the thesis, research design and method, and is divided into four further interlinking but self contained chapters with appendices. The second chapter reviews the …
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An Investigation of the Human Infant's Acquisition of Internal Control
Made available in DSpace on 2014-12-10T21:07:49Z (GMT). No. of bitstreams: 1 7414612.pdf: 5697384 bytes, checksum: 881ec7577c46ffe8a0240bfe057826c3 (MD5) Previous issue date: 1974
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Internal Control Mechanisms and Forced CEO Turnover: An Empirical Investigation
… empirically examines the efficacy of internal control mechanisms by analyzing 94 forced turnovers of chief executive officers (CEOs). It seeks to answer two primary questions: One, do governance-related characteristics influence the promptness with which poorly-performing CEOs are …
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INTERNAL CONTROL QUALITY AND INFORMATION ASYMMETRY IN THE SECONDARY LOAN MARKET
… the association between the disclosure of the Internal Control Deficiencies (ICDs), as a proxy for the internal control quality, and information asymmetry (IA) in the secondary loan market. Second, it identifies which types of ICDs exacerbate conditions of information asymmetry in the secondary …
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Toward Building A Social Robot With An Emotion-based Internal Control
… did not have a formal emotion representation of internal states, but did have the ability to express emotions through her multimodal interface. The thesis presents the results of a survey we performed via our social informatics approach where we found that: (1) the idea of having emotions in a …
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Internal Control and Governance, Case of CCBRT, Dar Es Salaam, Tanzania
… problems requires a critical evaluation of internal control (IC) structure and practices of good governance. This will enable the organization to determine its capacity on ensuring that organization’s activities are carried out efficiently, reports are generated timely in accordance with the …
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A theoretical investigation of mandatory auditor reports on internal control structures
… the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before accepting …
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A Post-Sarbanes-Oxley Implementation Evaluation of Internal Control Effectiveness Judgments
… of information on their evaluation when making internal control effectiveness judgments. The Sarbanes-Oxley Act (SOX) requires a new mindset for individuals that have responsibility for the internal controls in place at an organization. SOX requires both auditors and management to evaluate the …
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An Inquiry Into the Nature and Feasibility of a Sociometric Analysis of Internal Control
Made available in DSpace on 2014-12-09T23:09:45Z (GMT). No. of bitstreams: 1 6915403.pdf: 10775109 bytes, checksum: 627776704490a5c6891a5b0c5e697ff2 (MD5) Previous issue date: 1969
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Belső kontrollrendszerek intézményesülése hazai üzleti szervezetekben = Institutionalization of internal control systems in Hungarian business organizations
Doktori disszertációm tárgya a vállalaton belüli kontrollrendszer intézményesülése. Arra keresem a választ, hogy a vállalatok belső kontrollrendszere hogyan intézményesül a hazai üzleti szervezetekben, és ennek az intézményesülési folyamatnak milyen befolyásoló elemei, stációi, elemei és …
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Investigating the impact of internal control on financial performamce at the Namibia Student Financial Assistance Fund
… this research was to investigate the impact of internal controls on financial performance at the Namibia Student Financial Assistant Fund. The regulation and institutional framework have improved significantly over the years and define internal control as all the policies and procedures adopted …
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Internal and external auditors : their judgements and perceptions on internal control, based on a payroll system
Internal control evaluation is an area in which IAs and EAs interface. IAs review internal controls which are evaluated, and often relied upon, by EAs. It is now mandatory for UK listed companies to report in their annual reports whether they are complying with the Cadbury Code and, if not, why …
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What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness
… vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the …
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An evaluation of the implementation of ERM in the internal control structure of a fertilizer manufacturing organisation
… their capacity in respect of risk management and internal controls. This situation has worsened since the COVID-19 pandemic. The chemical manufacturing industry is no different to this phenomenon since organisations are struggling to identify and manage risk optimally due to ineffective risk …
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