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Journal articles on the topic 'Accounting internal control'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

БАДЕЕВА, Е. А., Ю. В. МАЛАХОВА, and И. В. САЗОНОВА. "INTERNAL FINANCIAL CONTROL OF ACCOUNTING ACCOUNTING PROCEDURES." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1150–57. http://dx.doi.org/10.34925/eip.2024.169.8.216.

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Бухгалтерский учет выступает информационной моделью учетного процесса жизнедеятельности экономического субъекта и представляет собой ключевое инструментальное средство управления финансовыми ресурсами и принятия эффективных бизнес-решений, однако он имеет свои ограничения. Нивелировать корпоративные финансовые проблемы присущие современному учету призван внутренний финансовый контроль ведения учетных процедур. Раскрыты нормативные акты, определяющие основы и порядок организации системы внутреннего финансового контроля бухгалтерских процедур. Приведена классификация внутрифирменного финансового

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Koo, Ja Eun, and Eun Sun Ki. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating." Sustainability 12, no. 20 (2020): 8645. http://dx.doi.org/10.3390/su12208645.

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Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and inter

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Lina, Xu. "Research on Accounting Internal Control." Progress in Social Sciences 6, no. 5 (2024): 1267–72. http://dx.doi.org/10.35534/pss.0605133.

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Lina, Xu. "Research on Accounting Internal Control." Finance and Economics Focusing 6, no. 2 (2024): 1–11. http://dx.doi.org/10.35534/fef.0602001.

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wi Chung, Ki, and Soo-Joon Chae. "The expertise of internal accounting control personnel and financial statement conservatism: Korean evidence." Investment Management and Financial Innovations 21, no. 1 (2024): 51–62. http://dx.doi.org/10.21511/imfi.21(1).2024.05.

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The purpose of this study is to analyze how the expertise of internal accounting control personnel impacts financial statement conservatism. This study analyzed companies listed on the Korean stock market. Listed companies in Korea have been disclosing information on internal accounting personnel since 2012. Using a fixed-effect regression model, an analysis of 3,276 firm-years from 2012 to 2018 shows a positive correlation between the expertise of internal accounting control personnel and financial statement conservatism. The results from Ball and Shivakumar’s (2006) CF, DD, and Jones models

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Mitra, Santanu, Bikki Jaggi, and Mahmud Hossain. "Internal Control Weaknesses and Accounting Conservatism." Journal of Accounting, Auditing & Finance 28, no. 2 (2013): 152–91. http://dx.doi.org/10.1177/0148558x13479057.

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Sari, Indah Permata. "INTERNAL CONTROL IN SALES ACCOUNTING SYSTEM." Inovasi 9, no. 2 (2022): 74. http://dx.doi.org/10.32493/inovasi.v9i2.p74-80.26380.

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The importance of internal control in sales recording activities has become a business necessity. Therefore, building an accounting system is a necessity that companies need to build adequate recording facilities, so that company finances are under control. In addition, the internal control system in sales can assist companies in making decisions for business development and improvements. This study aims to describe how the implementation of the company's internal control relates to sales through the accounting system. This study used a qualitative approach with descriptive analysis. The resea

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Lee, Jang-Hyung. "The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System." Korean Association Of Computers And Accounting 20, no. 1 (2022): 1–22. http://dx.doi.org/10.32956/kaoca.2022.20.1.1.

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Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system. The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypot

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Wang, Fu, and Xiaoyu Yang. "Research on Risk Control and Internal Control in Corporate Accounting." Frontiers in Business, Economics and Management 17, no. 2 (2024): 35–40. https://doi.org/10.54097/53dnf493.

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As the market economy rapidly develops, new opportunities arise for modern business growth, yet the complexity of financial risks and internal control issues that enterprises face also increases. To maintain stable development in the fierce industry competition and effectively tackle various challenges, internal managers and related staff need to transform traditional thinking, strengthening risk control and internal controls within accounting. Risk control mainly focuses on risks related to the distortion of accounting information, misappropriation of funds, and tax compliance, whereas intern

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Munira, Hijratil, Yusri Hazmi, Zuhratul Dinda Ramadhani, and Cut Yulia Syahira. "Internal Control System." Es Accounting And Finance 2, no. 03 (2024): 166–71. http://dx.doi.org/10.58812/esaf.v2i03.295.

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This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods

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Osmanović, Azira, and Damir Šarić. "IMPORTANCE OF INTERNAL CONTROL FOR CREATIVE ACCOUNTING." AGORA INTERNATIONAL JOURNAL OF ECONOMICAL SCIENCES 17, no. 1 (2023): 93–101. http://dx.doi.org/10.15837/aijes.v17i1.5766.

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Creative accounting enabled accountants to use accounting policies more flexibly. However, it was precisely this flexible application of accounting policies that led creative accounting to become synonymous with manipulative accounting in practice. Financial reports should reflect the actual state of business, but they are often subject to numerous manipulations. In order to prevent manipulations in financial reports, it is necessary for the company to have an established internal control system. In the research conducted through an online survey in Bosnia and Herzegovina, the connection betwe

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Hehanussa, Salomi Jacomina. "The Important Role Of Internal Control In Accounting Information Systems." Asian Journal of Social and Humanities 2, no. 6 (2024): 1431–38. http://dx.doi.org/10.59888/ajosh.v2i6.265.

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This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a gr

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Tatievskaya, K. A., and V. V. Govdya. "Internal Control Development in the Healthcare Area." Vestnik NSUEM, no. 1 (April 2, 2020): 117–26. http://dx.doi.org/10.34020/2073-6495-2020-1-117-126.

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By using an example of the Krasnodar dental clinic «Dent-Real», this article describes the features of accounting and tax accounting for the purpose of organizing internal control in healthcare. The authors pay special attention to the main aspects of accounting and control procedures: accounting of provided health-care services, supplies, orthopedic constructions and forms of strict accountability.In this regard, we consider the importance of price list, develop the main areas of cost optimization, rate an accounting of work-inprogress, study cash discipline according to the new requirements

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Luo, Mengmeng. "Enterprise Internal Control and Accounting Information Quality." Journal of Financial Risk Management 06, no. 01 (2017): 16–26. http://dx.doi.org/10.4236/jfrm.2017.61002.

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Dănescu, Tatiana, Mihaela Prozan, and Roxana Diana Prozan. "Perspectives Regarding Accounting – Corporate Governance – Internal Control." Procedia Economics and Finance 32 (2015): 588–94. http://dx.doi.org/10.1016/s2212-5671(15)01436-7.

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Gao, Pingyang, and Gaoqing Zhang. "Accounting Manipulation, Peer Pressure, and Internal Control." Accounting Review 94, no. 1 (2018): 127–51. http://dx.doi.org/10.2308/accr-52078.

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ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulates more if he believes that reports of peer firms are more likely to be manipulated. As a result, one firm's investment in internal controls has a positive externality on peer firms. It reduces its own manager's manipulation, which, in turn, mitigates the manipulation pressure on managers at peer firms. Firms do not internalize this positive externality and, thus, underinvest in their internal contro

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Chalmers, Keryn, David Hay, and Hichem Khlif. "Internal control in accounting research: A review." Journal of Accounting Literature 42 (June 2019): 80–103. http://dx.doi.org/10.1016/j.acclit.2018.03.002.

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Zyryanova, Tat'yana, and E. Manakova. "Internal control of accounting of fixed assets in accordance with the new standards." Agrarian Bulletin of the 217, no. 02 (2022): 82–89. http://dx.doi.org/10.32417/1997-4868-2022-217-02-82-89.

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Abstract. The purpose. Study of the peculiarities of the organization of the internal control system of fixed assets in order to reduce the risks of ineffective use and theft. Research methods. Analyzed normative acts, explanations of regulatory authorities, judicial practice. Particular attention is paid to the analysis of federal accounting standards governing the accounting of fixed assets, which come into effect from 2022. Results. Changes in regulations governing the procedure for conducting accounting and tax accounting require adjustments and methods of verification by internal controll

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Shin, Chun Woo, eung Je Jo, and Yu Geun Jo. "The Effect of Internal Control on the Internal Accounting Control System using ERP." Journal of Finance and Accounting Information 17, no. 2 (2017): 1–28. http://dx.doi.org/10.29189/kaiajfai.17.2.1.

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Fadlilah, Andi Hidayatul, Eko Wiji Pamungkas, A. Ary Setyawan, Carolina Ety Widjayanti, and Sari Mustika Widyastuti. "Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 2 (2024): 3235–41. http://dx.doi.org/10.31539/costing.v7i2.7726.

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The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in a

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Shi, Xiao Chun, and Shuai Wang. "The Application of Information Technology in Bank Accounting Internal Control Risk." Applied Mechanics and Materials 631-632 (September 2014): 1291–94. http://dx.doi.org/10.4028/www.scientific.net/amm.631-632.1291.

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The lack of the internal control conditions cause the bank accounting’s internal control risk. The cost of the internal control is large. The internal control mode is imperfect and the execution is not in place. The internal control supervision system, supervision and restraint are lack. How to perfect the internal control system and resolve the bank accounting internal control risk effectively? Based on the analysis of the causes of the risk, we think that establish risk management responsibility system and strengthen the assessment of employees are the targeted suggestions.

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Irna Susilawati, Kasmanto Miharja, Indriyani Diwantari, and Lutfia Putri Salsabila. "Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi." Jurnal Penelitian Ekonomi Manajemen dan Bisnis 3, no. 3 (2024): 60–74. http://dx.doi.org/10.55606/jekombis.v3i3.3745.

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Accounting audit is an important process in ensuring the integrity and accuracy of a company's financial reports. However, the effectiveness of accounting audits does not only depend on the auditor's ability to find errors or fraud, but also on the company's own internal controls. This research aims to analyze the extent to which the effectiveness of accounting audits depends on the quality of the company's internal control. The research method used is qualitative analysis of historical data The results of the analysis show that the quality of internal control has a direct impact on the effect

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., Syaharman. "PENGARUH PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS TERHADAP KECURANGAN AKUNTANSI PADA PT. NAGA HARI UTAMA MEDAN." JRAM (Jurnal Riset Akuntansi Multiparadigma) 8, no. 2 (2022): 150–60. http://dx.doi.org/10.30743/akutansi.v8i2.4775.

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The purpose of this study is to find out the influence of internal controls on accounting fraud that occurs in the company. If the internal control of a company is weak then the possibility of errors and fraud is greater. Conversely, if the internal controls are strong, then the possibility of fraud can be reduced. The effectiveness of internal control has a great influence in efforts to prevent the tendency of accounting fraud, with internal control, checking will occur automatically on one's work by others. The instruments used in this study are closed questionnaires, the questionnaires used

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Ji, Xudong, Wei Lu, and Wen Qu. "Internal control weakness and accounting conservatism in China." Managerial Auditing Journal 31, no. 6/7 (2016): 688–726. http://dx.doi.org/10.1108/maj-08-2015-1234.

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Purpose The purpose of this study is to investigate the impact of internal control weaknesses on accounting conservatism in Chinese listed firms. It also investigates the relationship between the demand for external audit and accounting conservatism, and whether additional assurance of internal control reports (ICRs) can mitigate the negative impact of ICWs on accounting conservatism. Design/methodology/approach An empirical research approach is taken through the use of ordinary least squares (OLS) models and hand-collected internal control weakness data from ICRs released by Chinese listed fi

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Krainova, Vera V. Krainova. "Interrelation of management accounting and internal control systems." Russian Journal of Water Transport, no. 69 (December 20, 2021): 176–82. http://dx.doi.org/10.37890/jwt.vi69.223.

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The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified an

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Wardani, Dewi Kusuma, and Feny Nuraini. "THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD." FINANCIAL: JURNAL AKUNTANSI 9, no. 1 (2023): 53–62. http://dx.doi.org/10.37403/financial.v9i1.502.

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This study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative. The data used is a data source by distributing the Google Form link to the Village Office in the Imogiri District via WhatsApp using a convenience sampling technique. Respondents who filled out as many as 111 respondents. The results of the study explain that the effectiveness of internal controls has no effect on accounting fraud, while compliance with accounting rules has an effect on accounting fraud. The higher the effect

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Jaehong, Lee, Cho Eunjung, and Choi Hyunjung. "The Effect Of Internal Control Weakness On Investment Efficiency." Journal of Applied Business Research (JABR) 32, no. 3 (2016): 649–62. http://dx.doi.org/10.19030/jabr.v32i3.9648.

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This paper examines whether material weakness in internal accounting control is negatively associated with investment efficiency in Korea. Since internal accounting control weakness drives poor accounting quality and poor accounting quality exacerbates information asymmetry between firms and outside capital suppliers, managerial investment cannot be monitored effectively which result in over- and/or under- investment. Since internal accounting system is closely related to corporate governance, weak internal accounting control is often associated with poor corporate governance, and this control

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Irmawan, I. Wayan Agus, and I. Putu Deddy Samtika Putra. "Kecerdasan Emosional, Motivasi, Internal Locus of Control dan Niat Menjadi Akuntan Publik." Hita Akuntansi dan Keuangan 4, no. 1 (2023): 100–113. http://dx.doi.org/10.32795/hak.v4i1.3585.

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Public accountants are one of the professions in the accounting field, whether it is working in a public accounting firm or opening their own public accounting firm. Intention to become a public accountant can be influenced by many factors, including emotional intelligence, motivation, and locus of control. The purpose of this study was to determine the effect of emotional intelligence, motivation, and locus of control on students' intentions to become public accountants. This research was conducted at the Hindu University of Indonesia on 194 students of the Accounting Study Program, Faculty o

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Julianti, Mira, and Ilham Hudi. "The Effect Of Internal Audit And Accounting Information Systems On Internal Control." Balance Vocation Accounting Journal 9, no. 1 (2025): 104. https://doi.org/10.31000/bvaj.v9i1.14272.

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TThe effectiveness of internal controls is a critical aspect in the hospitality industry to ensure accountability and operational efficiency. This study aims to analyze the influence of internal audit and accounting information system on internal control at Fox Hotel Pekanbaru. The quantitative research method was applied with purposive sampling techniques on 41 respondents consisting of front office and back office employees. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 25. The results showed that internal audits and accoun

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전흥주 and 박정대. "Introduction of Internal Accounting Control System & Conservatism of Accounting Information." Tax Accounting Research ll, no. 28 (2011): 115–36. http://dx.doi.org/10.35349/tar.2011..28.006.

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Lan, Yulin, and Yueting Tang. "Application of Computer Accounting System in Internal Control of Enterprise Accounting." Journal of Physics: Conference Series 1693 (December 2020): 012007. http://dx.doi.org/10.1088/1742-6596/1693/1/012007.

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Wang, Yijing. "Accounting Internal Control Problems and Optimization Measures Based on Accounting Informatization." International Business & Economics Studies 6, no. 5 (2024): p43. http://dx.doi.org/10.22158/ibes.v6n5p43.

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Accounting information is objective data that effectively and quickly reflects the business situation of an enterprise. It can provide reliable data support for investors to make investment decisions and is also the cornerstone of the establishment of a high-standard capital market in China. This article summarizes accounting informatization, analyzes the characteristics of accounting informatization, and then analyzes the problems faced by accounting internal control under accounting informatization and puts forward relevant optimization suggestions, providing a certain reference for the cons

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Kanapickienė, Rasa. "Internal control instruments in the accounting policy of public sector entities." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 17–29. http://dx.doi.org/10.15388/batp.2013.13438.

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The main legal issues regarding internal control of a public legal entity are regulated by the Law of Internal Control and Internal Audit of the Republic of Lithuania (LR) which designates that one of the aims of internal control is to ensure the reliability and completeness of information and reports. The main regulatory enactments of accounting determine many instruments of internal control which must be ensured by the accounting policy adopted in a public sector entity. Regulatory enactments cover different spheres, i.e. accounting and internal control. These spheres are closely interrelate

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Salgiriev, Emir R., Luisa Kh Dikaeva, and Zaremba M. Alieva. "ISSUES OF INTERNAL ACCOUNTING CONTROL OF SMALL ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/3, no. 150 (2024): 113–18. https://doi.org/10.36871/ek.up.p.r.2024.09.03.015.

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The internal accounting control of an enterprise is a large-scale system manage-ment project, which mainly includes: engineering projects, fundraising, collection, capital guar-antees, foreign investments, purchases, physical assets and other economic projects. These nu-merous economic projects are closely linked. Using the example of small enterprises, the article provides an in-depth analysis of their accounting control and the creation of accounting institutions, as well as proposals for providing a reference apparatus for accounting control of organizations.

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Shala, MSc Mervete. "Internal budget control." ILIRIA International Review 1, no. 1 (2011): 89. http://dx.doi.org/10.21113/iir.v1i1.201.

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Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties

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AL-Sharairi, Mohammed, Atallah Al-Hosban, and Hussan Thnaibat. "The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan." International Journal of Business and Management 13, no. 2 (2018): 96. http://dx.doi.org/10.5539/ijbm.v13n2p96.

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The study aimed at determining the impact of the risks of the input of the accounting information systems on the accounting control, administrative control, and internal control. The questionnaire was used to obtain the study data. The study community consisted of internal auditors in commercial banks. Statistical methods were used such as: arithmetic mean, standard deviation, , and Kronbach Alpha test. The most important results of the study: the impact of the risks of accounting information systems on administrative control and accounting control and internal control. One of the most importa

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Živanović, Vlada, Milija Bogavac, and Milanka Bogavac. "INTERNAL CONTROL (AUDIT) – A FACTOR OF CORRECT FINANCIAL AND ACCOUNTING SYSTEM MANAGEMENT." FBIM Transactions 10, no. 1 (2022): 95–101. http://dx.doi.org/10.12709/fbim.10.10.01.10.

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Internal control is the subject of observation of various stakeholders, not only external auditors but also the board of directors, shareholders, as well as the state in the entities where it directly or indirectly performs control. Internal control is significant for the proper management of the financial and accounting system of the organization. Also, it is a vital link in the overall business and production system. Therefore, it is one of the most authoritative studies from which the definition of the term "internal control" arose. According to this definition, internal control is a proces

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Wijayanti, Rahma Putri, and Supanji Setyawan. "LITELATURE REVIEW: ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 3, no. 1 (2022): 1–11. http://dx.doi.org/10.55047/transekonomika.v3i1.334.

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The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order

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,, Makhdalena. "INTERNAL CONTROL DAN HUBUNGANNYA DENGAN EARNINGS MANAGEMENT." Media Riset Bisnis & Manajemen 12, no. 3 (2012): 199–222. http://dx.doi.org/10.25105/mrbm.v12i3.1116.

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Manipulation of accounting (earnings management) that occurs causes the collapse of the giant corporations of the world in the early 2000s and has hurt the company's stakeholders. Manipulation of accounting also occurs in companies listed on the Jakarta Stock Exchange. The occurrence of accounting manipulation makes accounting experts to focus on internal control problems because of internal control is an important issue that affects earnings management through a substance that can be provided by an internal control. Based on such consideration, the researcher is interested in doing research t

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Bonsapia, Melyanus, Syaikhul Falah, and Bonifasia Elita Bharanti. "DETERMINAN FAKTOR FRAUD DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Keerom)." Jurnal Akuntansi, Audit, dan Aset 3, no. 2 (2021): 12–29. http://dx.doi.org/10.52062/jurnal_aaa.v3i2.48.

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he purpose of this study was to test and analyze the Determinant of the Fraud Factor with theEffectiveness of Internal Control as a Moderation Variable in the Keerom District GovernmentOrganizations. The research population were all 28 Regional Apparatus Organizations, where thesample in this study was the Head of the Regional Apparatus Organization, Head of Division.Accounting and Head of subdivision.General/administration in each Regional ApparatusOrganization. The Test was accomplished about 77 sample respondents by using probabilitysampling. Data collection was collecting by directing a su

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Dr., Hanh Hong HA. "An Empirical Analysis on Determinants of Accounting Internal Control Effectiveness: Evidence from Emerging Market." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 04, no. 05 (2021): 580–86. https://doi.org/10.47191/ijmra/v4-i5-12.

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Prior research mentioned internal control as a useful management alternative to improve enterprises’ operation performance and information quality. According to Trenery (2013) internal control can be fundamentally divided into two functions of operating and accounting internal control. The paper aims to identify the determinants of accounting internal control effectiveness that are addressed in existing literature review. Primary data was collected from samples of 109 members of board of directors and chief accountants in Vietnam by direct interview and email survey. The data was analyze

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Bowlin, William F. "Early Internal Control Practices in the United States Army and the Evolution of Internal Control Practices in Businesses." Accounting Historians Journal 47, no. 1 (2019): 1–18. http://dx.doi.org/10.2308/aahj-18-017.

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ABSTRACT This research analyzes, via an examination of documents from a frontier fort, Fort Abercrombie, Dakota Territory, the internal controls the U.S. Army had in place in the mid-1800s. Findings include: (1) that there are controls in place that safeguard assets, encourage efficient and effective use of funds, and comply with appropriations passed by the U.S. Congress; (2) the army's control system is similar in nature to the effective control system identified by the Committee of Sponsoring Organizations of the Treadway Commission; and (3) the army contributed to the evolution of internal

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Ekasari Mukti, Novia, Endah Masrunik, and Diana Elvianita Martanti. "RENT ACCOUNTING SYSTEM AS AN INTERNAL CONTROL EFFORTS." JOSAR (Journal of Students Academic Research) 3, no. 1 (2019): 22–30. http://dx.doi.org/10.35457/josar.v1i01.615.

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This study aims to describe how the flow of the accounting system for leasing goods as an internal control effort used by UPT Rusunawa is in accordance with the accounting system theory and internal control. This research method uses descriptive qualitative method using observation, interview, documentation and literature study techniques. Data analysis techniques are used triangulation techniques. The sample in this study is UPT Rusunawa, Public Housing Office, Blitar city. The results of this study, namely the rental accounting system and internal control at the Flat Unit UPT in practice the

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俞, 轶楠. "Digital Transformation, Internal Control and Accounting Information Quality." E-Commerce Letters 13, no. 02 (2024): 2823–30. http://dx.doi.org/10.12677/ecl.2024.132345.

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Kurniawan, Muhammad Shuhada, Yulita Zanaria, and Elmira Febri Darmayanti. "Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompensasi Terhadap Kecurangan Akuntansi Dalam Sistem Pemberian Kredit Pada PT BNI Kota Metro." Expensive: Jurnal Akuntansi dan Keuangan 2, no. 2 (2023): 251–63. http://dx.doi.org/10.24127/exclusive.v2i2.4402.

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This study aims to determine the effect of accounting information systems, internal controls and compensation for accounting fraud in the credit granting system at PT BNI Kota Metro. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results of the study show that the Accounting Information System has a significant effect on accounting fraud. Internal control has a significant effect on accounting fraud. Compensation has a significant effect on

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da Cunha, Paulo Roberto, Alini da Silva, and Leonardo Bernardi Rohenkohl. "Internal Control Deficiencies and Conservative and Opportunist Accounting Choices." Contabilidade, Gestão e Governança 22, no. 3 (2019): 368–85. http://dx.doi.org/10.21714/1984-3925_2019v22n3a4.

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Nerandzic, Branislav. "Internal control of enterprise." Privredna izgradnja 47, no. 1-2 (2004): 99–112. http://dx.doi.org/10.2298/priz0402099n.

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Outside the enterprise, internal control systems do not provide sufficient protection to investment decision makers from the possibility of great management fraud. However, the system of internal control is there to provide assurance for management of an enterprise that accounting information of an enterprise is reliable. Internal control systems, internal and external audit, never really had an exclusive task to protect an enterprise form fraud, or to protect the owner and wider public from management fraud. These days, especially, institutes for internal control and audit, are becoming moder

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Zhao, Ying. "Mutual Trust Influence on the Correlation between the Quality of Corporate Internal Control and the Accounting Information Quality Using Deep Learning Assessment." Computational Intelligence and Neuroscience 2022 (August 29, 2022): 1–10. http://dx.doi.org/10.1155/2022/8257880.

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There is a close correlation between internal control and accounting information quality in the process of enterprise management, and this correlation drives the effect of internal control on accounting information quality, thus forming the effect that internal control optimization promotes accounting information quality optimization. This paper firstly gives a brief description of internal control and accounting information quality and then evaluates the correlation between internal control and accounting information quality based on deep learning and proposes a specific modeling method. Thro

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Барышников, Николай, and Nikolay Baryshnikov. "Organization of the Internal Control." Auditor 5, no. 2 (2019): 22–27. http://dx.doi.org/10.12737/article_5c6cf95c892e11.71715010.

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Th e article is devoted to the existing features of the organization of internal control, shows the role and importance of control, analyzes the modern forms of internal control. On the example of the agricultural organizations off ers on the organization of internal control on the basis of data of accounting and specifi cation of job responsibilities of workers are given.

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Chae, Soo-Joon, and Kiwi Chung. "The Effect Of Human Resource Investment In Internal Accounting Control On Cost Stickiness." Journal of Applied Business Research (JABR) 31, no. 5 (2015): 1719–32. http://dx.doi.org/10.19030/jabr.v31i5.9386.

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This study examined the characteristics of internal accounting control system based on size of human resources assigned to the system to verify whether downward stickiness of total cost and selling and administrative expenses differentially appears according to the level.An entrepreneur who wishes to maximize one's utility has an incentive to externally grow the enterprise beyond the optimal size or to possess idle resources, creating cost sticking phenomenon by possessing surplus resources even when sales volume decreases. Previous studies verified the effect of control system intended to res

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