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 21 for “"internal control system"”.
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Vidaus kontrolės sistema ir jos vertinimas finansų įstaigose /
This paper examines the management aspects of the internal control system in financial institutions. In the first chapter, an analysis of different sources was carried out in order to evaluate the views of different authors on the meaning and state of the internal control system in the modern …
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Analisis sistem pengendalian intern pada Kantor Pelayanan Kekayaan Negara dan Lelang (PKPNL) Malang guna meningkatkan efektifitas pengguna barang milik negara
… ENGLISH: This study aimed to analyze the internal control system applied to State Property service Office (KPKNL) Malang. The discussion was done by comparing the performance in KPKNL Malang with the laws and regulations of finance ministers of number 246 / PMK.06 / 2014 as well as the …
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Analisis sistem pengendalian intern siklus pendapatan pada PT Sinar Media Tiga Malang untuk menunjang aktivitas perusahaan
… prosedur yang membentuk sistem dan pengendalian internal yang membentuk sistem pengendalian intern siklus pendapatan.Hasil penelitian menunjukkan, dalam kegiatan pengendalian intern siklus pendapatan PT Sinar Media Tiga Malang masih terdapat kelemahan-kelemahan yaitu1) Karyawan kurang dapat …
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A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… between financial reporting quality and firms' internal governance issues, such as internal control quality and a possible outcome of internal control weakness (ICW), financial restatements.In Chapter One of the thesis, I propose a parsimonious, theory-based and empirically-supported measure of …
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An Assessment of Factors Affecting Financial Management of Local Government Capital Development Fund in Tanzania:the case of Songea District
… included; poor management capacity and financial controls in managing CDF, shortage of qualified and competent staff in managing CDF, poor computerized financial management system and Underutilization of Integrated/ Financial Management System (IFMS/Epicor Accounting System) and poor project …
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Smart Growing Rod Device for the Treatment of Early Onset Scoliosis
… as well as reducing cost and improving treatment control. This innovative device will have an internal control system, allowing the growing rod to be adjusted based on neural network estimated monthly growth value and a pressure sensor, which determines when the optimum length has been reached. …
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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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Evaluasi sistem pengendalian intern pada proses pemberian pembiayaan: Studi kasus pada KSU Al-Ikhlas Malang
… bahwa pada KSU Al- Ikhlas, Sistem Pengedalian Internal proses pemberian pembiayaan mulai dari prosedur permohonan pembiayaan, pembayaran angsuran dan pelunasan pembiayaan sudah berjalan dengan baik. Akan tetapi terdapat beberapa bagian yang masih memerlukan perhatian, diantaranya masih ada …
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Sistem pengawasan Pegawai Negeri Sipil (PNS): Studi pada Kantor Pelayanan Pajak Pratama Kepanjen Malang
… Pratama Kepanjen ada dua yaitu sistem pengawasan internal dan sistem pengawasan eksternal. Sistem pengawasan internal merupakan sistem yang terdapat dalam organisasi itu sendiri. Pengawasan internal KPP Pratama Kepanjen dilakukan oleh kepala kantor, kepala seksi, Unit Kepatuhan Internal. Sedangkan …
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Auditors' Reactions to and Companies' Control of Classification Shifting
… shifting and also how the existence of internal control deficiencies affect the incidence of classification shifting. I adopt the models of Fan, Barua, Cready and Thomas (2010). My empirical analyses are based on quarterly financial data during the sample period of 1988-2007. I find that …
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An assessment of the effectiveness of internal control practices: A case study of the Roads Contractor Company (RCC)
… whether the Roads Contractor Company Ltd’s internal controls are adequate in processing procurement requirements and to establish the extent to which internal control systems over the procurement cycle affects its operations and financial performance. The study could have covered widely but …
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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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Analisis sistem pengendalian internal Koperasi Susu Setia Kawan Nongkojajar
… sistem informasi akuntansi, sistem pengendalian internal, struktur organisasi, jobdescription, standard operating prosedur, dan sumber daya manusia. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian internal pada KPSP Setia Kawan sudah cukup baik akan tetapi perlu adanya sedikit …
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Understanding commercial property valuation process from a collaborative perspective
… by the valuer through investigation, robust internal control system improves the reliability of information handling, technical interpretation and accuracy of reporting, and professional bodies provide governance over the entire valuation process. Due to the interactive nature of all these …
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Auditor Mental Representations and Hypothesis Testing of the Control Environment
… hypotheses about the strength of a client’s control environment. With regard to the former, I hypothesize that management’s frame of the control system and auditor’s retrieval of control environment information from memory may influence the auditor’s control environment mental representation …
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The determinants of audit fees: an analytical study
… also revealed that the quality of the company's internal control system, competition in the audit market, and the risk involved in the audit work are the major subjective determinants of audit fees. In addition, the statistical analysis revealed that the factors debtors, number of subsidiaries, …
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Investigating absorptive capacity in boards, corporate governance and the value creating board
… part and are described as "the apex of the internal control system" (Jensen, 1993, p.862). Several stands of research have investigated whether, and to which degree, boards’ composition, structure and processes have impact on board task performance, but board processes and specifically the …
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I sistemi di controllo interno negli enti locali: i casi tedesco e italiano a confronto
The research analyses the development of internal control systems in German and Italian municipalities. The modernization process of public administrations promoted by the New Public Management movement has implied worldwide the adoption of private sector derived techniques and tools in order to …
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Learning in boards: a grounded theory study of UK boards of directors
… governance research, being at "the apex of the internal control system" (Jensen, 1993, p.862). Early corporate governance research has examined whether, and to what extent, board characteristics impact on performance. However, the results of studies that focused on board structure/composition …
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Evaluasi sistem pengendalian internal terhadap penyaluran dana ZIS pada program pendidikan di lembaga zakat Baitul Maal As-Salam (BMA) Malang
… implementasi sistem prosedur dan pengendalian internal dalam penyaluran dana zakat untuk program pendidikan di BaitulMaal As-Salam (BMA) yang telah bekerja sama dengan Dompet Dhuafa Jatim. Kerjasama tersebut dilakukan karena adanya aturan baru dari pemerintah pada UU no 23 tahun 2011 yang …
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