Research papers on internal controls

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Findings — This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.

Purpose — This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the impact of customer data theft on the organization Purpose — This study aims to identify weaknesses in current internal control systems in protecting customer data and the drivers that motivate employees to steal customer data and the impact of customer data theft on the organization.

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One organization that involved investor and treasury services was selected as a case study in this research. A mixed method of data collection, specifically survey questionnaires and observations, was used. Findings — This study revealed that employees are aware of the policy to protect customer data in their organization.

Ironically, customer data theft still occurred despite the company having an internal control system. The main concern was the attitude of the employees to adhere to the policies in place, which becomes the major cause of internal control violation. Employees tend to ignore policies and standard operating procedures, providing opportunities for data theft and fraud to occur, although they realize this will result in a severe impact on the reputation of a company.

This study, however, was conducted on only one organization with limited participation from employees because of the sensitivity of the nature of the topic. Practical implications — This study provided recommendations that can be a reference for companies and regulatory bodies in preventing customer data theft cases, such as regular training and awareness campaigns to the staff, stringent recruitment policies, close monitoring on the accessibility of customer data and continuous use of advanced technology to prevent a data breach. Furthermore, this kind of research is rare in fraud literature, particularly in developing markets such as Malaysia.

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The findings of this study are inferred from the direct observation of the organizational and employee work environments, activities and behaviors, which are private and confidential and difficult to access by researchers for publication in academic journals. Presented by Martin Otundo Richard at academia.

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Martin is a senior lecturer, researcher and data analyst in Kenya. There has been increased calls for church accountability due to reported fraudulent activities in churches and lack of consensus regarding the existence of robust budgeting and internal controls in religious organizations.

Furthermore, reported fraud cover-up and unconcluded debate on whether there exists a conflict between the sacred and secular nature of accounting informed the focus of the study. Also, due to limited studies on churches focusing on budgeting, internal control, organizational characteristics, and the performance, this study addresses the knowledge gap within the Kenyan context. The objectives of the study were namely; to investigate the effect of the budgeting process on the performance, to determine the intervening effects of Internal Controls on the relationship between budgetary process and performance, to establish the moderating effect of Organizational Characteristics on the performance and to establish the joint effect of budgeting, Internal Controls and Organizational Characteristics on the performance of churches in Kenya.

It was hypothesized that; there is no effect of budgeting processes on the performance of churches, there is no intervening effect of Internal Controls on the relationship between the budgeting process and the performance of churches, there is no moderating effect of Organizational Characteristics on the relationship between budgeting process and performance churches and there is no joint effect of the budgeting process, Internal Controls and Organizational Characteristics on the performance of churches in Kenya. The study used a positivistic research design and descriptive design.

The study further used statistical tests that include Cronbach alpha, descriptive statistics such as the mean, standard deviation, skewness, kurtosis. Other analysis included correlational analysis while regression analysis was used to test the hypothesis. The study findings were that there was a statistically significant effect of budgeting process on the performance of churches of churches, Internal Controls have an intervening effects on the relationship between the budgeting process and the performance of churches in Kenya, there is a moderating effect of Organizational Characteristics on the relationship between budgeting process and performance churches in Kenya and there is a joint relationship of Budgeting Process, Internal Controls and Organizational Characteristics on the performance of churches in Kenya.

The study found that the budgeting process and internal controls are adequately practiced in Churches in Kenya and that the two variables have a significant positive effect on performance.

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The study further found that organizational characteristics have a significant role in ensuring organizations improve their performance. The results of the study add to the existing knowledge regarding the debate on whether the budgeting process and Internal Controls exist in churches by showing that indeed they are practiced. By the study results indicating a significant relationship between the variables, the sacred versus secular debate reduces.

The study demonstrated the relevance of positivism philosophy thus contributing to the debate on its relevance to modern research. Furthermore, the study reinforces the relevance of agency, budgeting, contingency and stewardship theories to churches. Since the study shows that Internal Controls and Organizational Characteristics have an intervening and moderating effect on the relationship between budgeting and performance, the study recommends development of church policies and enhanced training of church leaders around these variables.

The study further recommends that future research consider inclusion of external factors and attempt to establish whether membership growth translates to revenue growth of churches in Kenya. Firms with internal control weakness ICW problems are less likely to provide managers with timely and precise information useful for internal resource management.

The real options theory implies that managers in ICW firms, faced with The real options theory implies that managers in ICW firms, faced with information uncertainty, are more likely to postpone downward adjustments of slack resources by exercising an option to wait until more information about future business prospects becomes available. There are a variety of audit works executed by internal and external assurance providers in banks. Most of these audit works focuses on head office departments, banking process and information system.

In addition, one of the most In addition, one of the most important areas in banking is branch audit. There are 11, bank branches in Turkey as of year end. Billions transactions are made on each day in bank branches. For this reason, branch audit in banking is one area that should be given special attention.

All audit works provided by internal assurance providers should be compliant with each other, resources and audit activities should be executed with coordination and harmonious approach in order to efficient audit of bank branches. Hence, risk level at bank branches, at where countless transactions are practiced each day, could be minimized. This paper is prepared to exhibit audit framework regarding branch audit in banking. In addition, critical points that should be taken into consideration in branch audits are addressed and one example regarding branch audit is exemplified. Para entender la importancia del Measuring internal control on job satisfaction is essential for an organization to be success.

Therefore, evaluating internal control on job satisfaction is effective for the company success. Current study is focused internal control on Current study is focused internal control on job satisfaction with special reference to apparel sector in Sri Lanka. There are around manufactures and 15 key large-scale apparel exporters in the country. Among those producers, this study randomly selected three key exporters. Using multi-stage sampling process, the study selected female employees from selected three industries.

Research papers on internal controls

The primary data were collected from the questionnaire and covering five dimensions such as risk assessment, control environment, monitoring, control activities and job satisfaction. The dependent variable is job satisfaction. The results indicated internal control positive significant relationship with job satisfaction. Further our findings revealed Control Activities, Monitoring and risk assessment are positively and significantly impact on the job satisfaction of employees in the company and control environment is identified as the insignificant factor by the study.

This study assists to policy makers in medium scale and large scale companies and strategies managers to develop and implement strategies regarding related to job satisfaction of employees and internal control system of the company.

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By Bhavna Negandhi. However, the board of Internal Revenue Service has not been reconstituted since its inauguration for many years. He is responsible for the day-to-day administration of the service. She has been working for Demand Studios since April of and her work can be seen on eHow. My goal was to research eas. Training programs and progressive discipline for errors are other examples of corrective internal controls. It is important to keep in mind that internal controls, while effective, are not a guarantee that a company's objectives will be met.

The general objective of this study was to evaluate the factors affecting adherence to budgets in hospitals in Nyamira County, Kenya. The study adopted a descriptive research design. Michael Knapp 1 Prepare common-sized balance sheets and income statements for Just for. Key entity-level controls COSO Component Entity-level Controls Control Environment Organization wide integrity code of conduct Raising awareness and application of the code Granting restricted accesses to managers based on their department and responsibility scope Risk Assessment Organization wide risk assessment Risk appetites designed by department managers A case study of internal auditing practice in a State-Owned Enterprise in Indonesia Helianti Utami University of Wollongong Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.

Demonstrating the value of internal auditing to the audit committee. In line with the definition of internal auditing as defined by the Institute of Internal Auditors IIA , this study examined the roles and responsibilities of internal auditors in public sectors in Malaysia.

Internal audit, compliance, risk management, privacy and legal professionals are changing the way they do business with Onspring. Specifically, the study reviewed studies related to the three areas that comprise the definition of internal auditing. It targets all sectors employees involved in the process of internal auditing and internal control departments. The study is expected to boost the literature gap on internal audit and corporate governance in the SME sector. This report also focused on two main questions to be answered which is regarding on the evaluation of the strengths and weaknesses of Kejora Bhd.

Industry-specific case studies — utilities, gaming, health care, etc. Thesis advisor s Teemu Malmi.

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Whatever the cause of the internal loss, the security department which is equipped with security system knowledge has the full mandate and responsibility to ensure that this situation is averted using various suitable mechanisms. It is the continuum of activities ranging from continuous control assessment to continuous risk assessment — all activities on the control-risk continuum. The common bodies of knowledge associated with each assignment appear after the assignment on the syllabus. Case problems in internal auditing and control.

This is approved for students in accountancy business computer science economics engineering arts. In less than a year, Enron had gone from being considered one of the most innovative companies of the late 20th century to being deemed a byword for corruption and mismanagement. Read more about Toshiba - a case of internal audit failure on Business Standard. Our aim in this presentation is to illustrate the way the corporate risk management process may be audited through a simple case study using the risk-assessed control evaluation RaCE approach discussed in Chapter 9. These regulations Case Studies.

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The Internal Audit activity of the case company ha s been recently evaluated by the Institute of Internal Auditors. Public sectors are established with the aim of providing basic public services effectively and efficiently to the whole society. The study draws together the upper echelons theory and occupational communities OCs to explore the impact of shared values and behavioral norms from different sources on executive decision making. What to look for during an audit.

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Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. No one tells our story better than our training participants themselves. Some data has been withheld for privacy purposes. Case Study Research.

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The chapter also deals with giving the background of Case Study 2: Sales Processes and Managing Data: A Revenue Recognition Risk A very technically savvy sales rep for an advertising firm built an advertising revenue model that only he understood. This case study revealed that one of the reasons for the low perceived effectiveness and added value related to internal auditing are the actions that the audited management is responsible for, indicating a weakness in the important interface Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, and emerging issues.

By Bhavna Negandhi.

Abstract Internal audit IA play a pivotal role in reinforcing good governance in both public and private organizations through a value-adding role. Studying that relationship is particularly.