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Dissertations / Theses on the topic 'Internal control'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Kakherskyi, S. I. "Internal model control." Thesis, Sumy State University, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46906.

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Synthesis of automatic control system aims to do the calculation, which is the ultimate goal of finding a rational system structure and establish the optimal values of the parameters of its individual parts. In energy automatic control system is used to restore normal operation after emergency situations or for maintaining certain defined parameters of the system.

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Arwinge, Olof. "Internal Control : A Study of the Concept and Themes of Internal Control." Licentiate thesis, Linköping University, Linköping University, Economic Information Systems, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-57994.

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<p>This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity.</p><p>We have surveyed scientific research on the subject of internal control and reviewed regulatory texts as well as practical frameworks and standards. Based on this literature study, we have investigat

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3

Oram, Paul. "Internal model adaptive control." Thesis, University of Newcastle Upon Tyne, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440564.

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Adegbege, Ambrose. "Constrained internal model control." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/constrained-internal-model-control(44e1ab3f-cb8d-42ba-ad76-f91450b47f48).html.

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Most practical control problems must deal with constraints imposed by equipment limitations, safety considerations or environmental regulations. While it is often beneficial to maintain operation close to the limits in order to maximize profit or meet stringent product specifications, the violation of actuator constraints during normal operation can result in serious performance degradation (sometimes instability) and economic losses. This thesis is concerned with the development of control strategies for multivariable systems which systematically account for actuator constraints while guarant

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Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.

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<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making. In U.S.,

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Ackerman, Christo. "Internal auditors perceptions of the impact of control elements on internal control systems." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008158.

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The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (U

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Bayramov, Kamal <1995&gt. "Internal control and internal audit in non-profit organizations." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/18322.

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As a result of the global crises experienced one after another in recent years, and the radical changes that have taken place in the public sector, a new understanding of public administration has emerged. As a requirement of this understanding, the state economy was replaced by a market economy, and the centralized structure was replaced by a more decentralized approach to governance. Thus, principles such as transparency, accountability, efficiency, efficiency, economy, strategic planning, performance management and oversight have gained importance in public administration. The practice of i

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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.

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Muacassange, Profirio Manuel Ipupo. "O sistema de controlo interno no sector da saúde em Angola: um estudo de caso e uma proposta de abordagem." Master's thesis, universidade de Évora, 2019. http://hdl.handle.net/10174/27369.

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Este trabalho de projeto apresenta ao leitor um estudo, com base no conhecimento científico, que visa demonstrar aos gestores de unidades hospitalares de Luanda (Angola) a importância do sistema de controlo interno, bem como da auditoria interna, nas organizações. Complementarmente, e este é o foco principal, propõe um modelo de Sistema de Controlo Interno para algumas áreas administrativo-financeiras de uma unidade de saúde, facilmente replicável para outras. A estratégia de investigação empregada neste trabalho é um Estudo de Caso de uma das principais unidades hospitalares de Angola, que po

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Bae, Dal Hyeoung. "Internal control in an EDI environment." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28303.

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11

VIDAL, DENISE SABOIA MEDEIROS. "UNDERSTANDING ACCOUNTABILITY IN INTERNAL CONTROL ROUTINES." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2018. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=34341@1.

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O cenário do Brasil hoje está permeado por escândalos de corrupção, lavagem de dinheiro, formação de quadrilha, dentre outros crimes que envolvem grandes empresas e o poder público. Nesse sentindo, as rotinas de controle interno, bem como os procedimentos que envolvem um sistema de Controles Internos, surgem como instrumentos fundamentais para lidar com esse cenário. Utilizando o conceito de accountability fornecido por Pinho e Sacramento (2008) e sob o olhar das rotinas organizacionais e as peculiaridades do controle interno, o presente estudo pretendeu investigar a forma como os profissionai

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Iwejor, Ike Chima. "Internal Controls: Identifying Control Elements and implementation Dynamics Facing Retail Companies." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4379.

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Retail company managers face challenges that include how to protect their companies from theft, embezzlement, and fraud. Retail companies lose up to 5% of their revenue to frauds annually. However, in most cases, managers' understanding, design, and implementation of strong internal control systems could minimize the problem. The purpose of this case study was to explore strategies managers used to strengthen internal control. The purposive sample included 5 experienced company managers from large and medium-size retail companies in Virginia. The conceptual framework consisted of the treadway

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García, Salcedo Carlos Andrés. "Inventory Control in Supply Chains: An Internal Model Control Approach." Doctoral thesis, Universitat Autònoma de Barcelona, 2013. http://hdl.handle.net/10803/116201.

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Esta tesis se basa en el diseño de estrategias de gestión de inventario en cadenas de suministro usando la teoría de control. El principal objetivo es proponer un esquema de control para resolver los principales problemas que aparecen en el controla gestión de inventario de una cadena de suministro (incertidumbre en el retardo, el efecto látigo y el déficit de inventario). Este objetivo principal se divide en dos objetivos: 1. La neutralización de los efectos causados por el retardo de entrega de un pedido. 2. Diseño de políticas de inventario que permitan un balance entre el rechazo a la

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Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 2009.<br>Thesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p.

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Vieira, Ema Filipa Antunes. "Proposta de aplicação de um sistema de auditoria interna – grupo hoteleiro." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20072.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O setor turístico em Portugal tem vindo a crescer, conquistando vários títulos e prémios a nível multinacional, este incrementa a atração de Portugal e em consequência o aumento de dormidas em empreendimentos turístico. Beneficiando as instalações hoteleiras, mas também requerendo um maior controlo dos riscos. A Auditoria Interna afirma assim a sua importância na terceira linha de defesa das organizações, torna-se uma forte aliada das administrações e proporcionando um impacto positivo no modelo de governo das empresas. Este pr

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Munsif, Vishal. "Internal Control Reporting by Non-Accelerated Filers." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/431.

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I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerat

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Schwarzmann, Dieter. "Nonlinear internal model control with automotive applications." Berlin Logos-Verl, 2007. http://d-nb.info/987220764/04.

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Olanlokun, Kola Folorunsho. "Control of knee stability by internal devices." Thesis, University College London (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325853.

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Abou, Zaid Ramy. "Internal Control application : Empirical evidence from Sweden." Thesis, Högskolan Dalarna, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-22479.

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Aim The aim of this study is to explore based on internationally recognised frameworks: 1. how internal control structures are applied in Sweden among different sectors; 2. how organizational size and environment affect internal control structures; and 3. the impact of internal control structures on organizational performance. Methods A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes,

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Bilel, Gaaloul. "Modeling of internal combustion engine control processes." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86782.

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The control system has been suggested to convert the nonlinear model to a linearized plant model. Therefore, we characterized the engine model based on certain aspects and analyzed it accurately to fit in the system. Simulations were performed using the PID controller to regulate and maintain the output response while rejecting any input disturbance. An engine model of a control system shows an essential role in defining the correct parameters. Hence, Idle speed control is the principal of the highest confrontations for the automotive industry and developers as they were addressing many issues

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Melville, Robert. "Re-engineering internal audit : strategy and control, control models and control self assessment." Thesis, City, University of London, 2002. http://openaccess.city.ac.uk/19755/.

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This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment. Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented. The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined

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Castro, Cidália Francisco de. "A auditoria interna como ferramenta de eficiência e eficácia para as organizações." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14942.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente trabalho procura analisar e dissertar sobre o seguinte tema: A Auditoria Interna como ferramenta de eficiência e eficácia para as organizações. Foi elaborado no âmbito do Mestrado em Contabilidade Fiscalidade e Finanças Empresariais, com o objetivo de compreender o valor acrescentado pela Auditoria Interna (AI) no desempenho das organizações, assim como avaliar a perceção que as organizações têm relativamente ao papel desempenhado pela função de auditoria e a eficiência e eficácia das suas intervenções. Para medir est

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Fernandes, Amélia Pereira. "Auditoria interna, sua independência e impacto no controlo interno dos bancos comercias angolanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14968.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A auditoria interna (AI) é, por natureza, uma função preventiva e transversal dentro das organizações. O presente estudo tem como principal propósito aprofundar conhecimentos teóricos relativos a auditoria interna, com destaque para a sua independência assim como controlo interno, e a forma como esses conceitos estão relacionados. O estudo prático focou-se na vertente das instituições bancárias Angolanas. Tendo em conta que os bancos são instituições cujo controlo interno é uma obrigatoriedade, é imprescindível a presença de um

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Pereira, Francisco José Merca. "Auditoria e controlo interno no exército: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19151.

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O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria i

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Guan, Jianshe. "Robustness and modelling in internal model control systems." Thesis, University of Strathclyde, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.291995.

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Gissen, Abraham Naroll. "Active flow control in high-speed internal flows." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/54865.

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Manipulation of high-speed duct flow by streamwise vorticity concentration that are engendered by interactions of surface-mounted passive and active flow control actuators with the cross flow is investigated experimentally in a small-scale wind tunnel. The controlled formation of these streamwise vortices can be a key element in the mitigation of the adverse flow effects in a number of applications including aero-optical aberrations owing to unsteady local transonic shocks, pressure recovery and distortion due to secondary flows in embedded propulsion system, thrusts reversal and augmentation

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Le, Ahn Tuan. "Intelligent Control of Vehicle-Based Internal Transport Systems." [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam ; Rotterdam : Erasmus University Rotterdam [Host], 2005. http://hdl.handle.net/1765/6554.

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Tseng, Chih-Yang. "Internal control, enterprise risk management, and firm performance." College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7287.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.<br>Thesis research directed by: Business and Management: Accounting & Information Assurance. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.

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Abaalkhail, Nassar Ahmad. "The effectiveness of internal control in tackling corruption." Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/65942/.

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Yomchinda, Nontawan. "Essays on Internal Control Deficiency and Firm's Diversification." University of Cincinnati / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1337288705.

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De, la Rosa Sean Paul. "Internal control risks within the data warehouse environment." Diss., University of Pretoria, 1999. http://hdl.handle.net/2263/24315.

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Belina, Hambisa. "Occurrence and Consequences of Surprise Internal Control Disclosures." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3763.

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The Sarbanes-Oxley Act mandates public companies to establish internal control systems and assess their effectiveness. Quarterly reports by all companies and annual reports by companies with less than $75 million public float (non-accelerated filers) do not require auditor’s attestation while annual reports by companies with $75 million or more public float (accelerated filers) do require such auditor attestations. Quarterly reports should provide early warning of any impending material weakness (MW) to be disclosed in subsequent annual filings. This dissertation explores three types of “surpr

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Singh, Aishvarya Pratap. "Multi-Tank Level Control Using Internal Model Control and Internal Model Cascade Control." Thesis, 2015. http://ethesis.nitrkl.ac.in/7872/1/2015_MT_multi-Tank_Pratap_Singh.pdf.

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This project deals with the study, design and application of IMC (Internal Model Control) and IMCC (Internal Model Cascade Control) strategies for an unconstrained single input and single output system. Both strategies have been studied by applying them on a Tank Level Control System under varying system as well as input parameters. The application of both strategies on the model of the system is done and step responses of the modeled system under different operating conditions are analyzed to deduce various conclusions. Based on various performance parameters a tuning rule for best tuning par

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Wright, Ronald MacEwan. "Internal Audit, Internal Control and Organizational Culture." Thesis, 2009. https://vuir.vu.edu.au/1989/.

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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 both operational activities as well as purely financial activities. During the last few years there has been a growing interest in organizational culture. The purpose of this study is to look at the organizational culture of organizations and their internal audit operations from the perspective of o

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Wright, Ronald MacEwan. "Internal Audit, Internal Control and Organizational Culture." 2009. http://eprints.vu.edu.au/1989/1/R-M-Wright-Thesis-2009.pdf.

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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 both operational activities as well as purely financial activities. During the last few years there has been a growing interest in organizational culture. The purpose of this study is to look at the organizational culture of organizations and their internal audit operations from the perspective of op

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Tsai, Shu-Ying, and 蔡淑瑩. "The Impact Factors of Internal Control Planning and Internal Control Execution." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30308504553243377022.

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碩士<br>國立臺灣科技大學<br>企業管理系<br>101<br>After the break-out of subsequent domestic and foreign financial fraud incidents, internal control has been increasingly valued by the business community and the government. The United States continually released research reports on internal control and enterprise risk management in 1994 and 2004. These reports have been adopted by many governments as one important reference to formulation of regulations on internal control. In Taiwan, the “Regulations Governing Establishment of Internal Control Systems by Public Companies” specifically states that a public co

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Yu-JhenHuang and 黃雨鎮. "Internal Control Quality and Internal Capital Market Efficiency." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/5te8kz.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>104<br>This paper focuses on the relationship between internal control quality and internal capital allocation efficiency in conglomerate firms. The prior literature suggests that accounting information quality affects the information asymmetry in external capital markets. The empirical evidence shows that higher accounting quality leads to more efficient investment. In this study we use internal control quality as a measure of the quality of internal information, and examine whether internal control quality affects internal capital allocation efficiency, using

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Wu, Su-yen, and 吳素燕. "Study of internal control, internal review, internal auditing for government bureau, accountants." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/e549v2.

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碩士<br>國立中山大學<br>財務管理學系研究所<br>95<br>In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the pe

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Wang, Chun-Ping, and 王群評. "Internal Audit Quality, Internal Control Deficiencies and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/9mkx58.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>101<br>Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have been owned ICS. Fewer researches have focused on investigating the relationship among internal audit quality, internal control deficiencies and earnings management. Hence, the research objects were initial listed companies during 2002 to 2011 from Taiwan Stock Exchange. Survey and secondary data were appl

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Mau, Niann Chyu, and 毛念劬. "Internal Control of Family Business." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/40247102263980863981.

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碩士<br>東吳大學<br>會計學系<br>85<br>AbstractTitle：Internal control of family businessAdvisor：Duh, Rong RueyAuthor：Mau, Niann ChyuFamily business is the most distinct feature of the operational style of Taiwanese firm. As it is influenced by the substantives ethics of confucianism, family controls the company''s shares and also holds seats on the board of directors and supervisors of the company. This research attempts to study the following question : Is "family business" a sensible mechanism fo

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LEE, CHIA-LIN, and 李佳霖. "Internal Control and Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/52535362860008811360.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>The purpose of this study is to examine the effect of internal control on earnings management. This study adopts discretionary accruals based on Kothari et al. (2005) cross-sectional Modified Jones Model to proxy earnings management. Furthermore, this study uses the penalty cases for internal control weakness announced by the Financial Supervisory Commission to proxy internal control weakness. The empirical results show that the absolute discretionary accruals of firms with worse internal control are higher than that of firms with better internal control. This s

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Pi-Yu, Shen, and 沈碧玉. "Internal Control and Audit Fees." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/97407849137035843831.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>Palmrose (1986) suggested that sufficient audit fees allow auditor to perform complicated audit affairs with adequate resource and improve the audit quality. Audit fee is a critical factor to audit quality (Watkins, Hillison and Morecroft, 2004). This study is aimed at examining the effect of internal control quality on audit fees. The research sample consists of TSE-listed firms and OTC-listed firms from year 2006 to 2010. This study attempts to explore whether internal control defects will lead to higher risk for company, and result in higher cost of the audi

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Jheng, Ting-yu, and 鄭庭羽. "Internal control and product diversification." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/75583129463136149780.

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碩士<br>國立中央大學<br>企業管理學系<br>101<br>This paper is discussing two main topics on the basis of agency theory. The first one is about the effect of internal control on product diversification. And the second main topic is that how the internal control affects the product diversification firm’s excess value. We argue that when company has internal control deficiencies, It would like to taking diversification strategies, which means weakness Internal control to create the agency problem between shareholders and manager. Data are from the database of Audit Analytics and Compustat. We find that, the rel

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LU, Chih-Hsing, and 盧志興. "Using COSO Five Internal Control Perspectives to Build Up Taiwan Internal Control Distress Prediction Models." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/39267288980996674324.

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碩士<br>元智大學<br>會計學系<br>95<br>In the recent year, many firms have financial distress, transfer company funds into the accounts of family members, and declare financial statement to outside users. Everything we described above is due to that these companies could not have effectively continuous internal control system. Many illegal cases were happened, because statement of internal control or related announce of internal system are not valid today. Thus, this research will offer some empirical results for investors, high class manager in companies and related auditors to make decision by viewpoin

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Yeh, Yun-deng, and 葉雲登. "A STUDY OF INTERNAL CONTROL VALUE AND THE DEMAND FOR MANAGEMENT REPORTS ON INTERNAL CONTROL." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/40939137300353693286.

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碩士<br>大同大學<br>事業經營學系(所)<br>93<br>As we enter the era with high competitiveness global wide, conducting a venture consists of more and more unexpected variables underneath. Causing the overwhelmed risks and adventures are constantly challenging the survival of a business. From top management, risk management is something always has to be kept in mind. What the internal auditing control should be sharpened; from the stand point of risk management, assisting the top managers innovating and revolving the business in order to increase the business volume and competitive advantages. The COSO Report(

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Kuo, Chi-Lung, and 郭繼隆. "Comparisons of Internal Model Control and Partial Internal Model Control-Based Ship Steering Autopilot Design." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/70418213830150180305.

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碩士<br>國立海洋大學<br>導航與通訊系碩士班<br>91<br>ABSTRACT Applications of the Internal Model Control (IMC) and Modified Partial Internal Model Control (MPIMC) methods to the design of ship steering autopilot are examined in this work. The standard IMC approach provides useful insights into the controller design; however, it requires modifications when applied to unstable plants. The MPIMC method provides a unified approach that achieves a low-order controller, as compared with the standard IMC approach. Specifically, in the MPIMC, the plant is decomposed into a stable part and an unstable part, a

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Singh, Rohit. "Design of Internal Model Control and Internal Model Feed-Forward Control For Liquid Level System." Thesis, 2015. http://ethesis.nitrkl.ac.in/7417/1/2015_MT_Design_Singh.pdf.

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This project is concerned with the study of liquid level system and designing Internal Model Control (IMC) and Internal Model-Feed-Forward Control (IMC-FF) for this system. Liquid Level System has various configurations such as: Single Tank System, Two-Tank Interacting and Non-Interacting System, Three-Tank Non-Interacting System. In this project IMC and IMC-FF are designed for all these configurations and the responses of these controllers are compared with PID, PID plus Feed-Forward controllers. After comparison it is found that for first order system (single tank system) there is not much d

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Chang, Yu-Ting, and 張育婷. "Risk Perception of Internal Control on Food Safety : An Internal Perspective." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/qe765e.

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碩士<br>國立雲林科技大學<br>會計系<br>103<br>Recently, food safety is the biggest anxiety for people living in Taiwan. After a serial food safety scandal, many companies suffer from the damage of corporate image and the losing of consumers’ confidences toward their products. Many consumers’ pressure groups urged the relevant authorities and food manufactures to establish a trustworthy quality certification system, and internal audits and monitoring processes toward food safety as soon as possible. Due to the lack of professional background knowledge and the shortage of internal auditors, their functions an

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LI, PEI-LIN, and 李佩琳. "The Impact of Chief Internal Auditors Characteristics on Internal Control Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99611758179082216450.

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碩士<br>國立臺北大學<br>會計學系<br>97<br>For promoting development of securities market and protecting the interests of investors, Securities and Futures Bureau set “Implementing Guides of Internal Control System of Public Listed Company of Securities Management Board of Ministry of Finance” in 1986, then the Guidelines has been a serial of amendments. In 2002, the authorities promulgated “Regulations Governing Establishment of Internal Control System by Public Companies” in order to respond a series of issues on embezzlement, forging documents and financial scandal in the capital market. From some rese

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Huang, Yu-Fen, and 黃郁芬. "Internal Control Weaknesses and Accounting Conservatism." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/43937170090585872213.

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碩士<br>國立雲林科技大學<br>會計系<br>102<br>Based on the empirical model suggested by Basu (1997), this study examines whether internal control weaknesses affect accounting conservatism of listed firms in Taiwan. Prior studies suggest that accounting conservatism has many benefits, e.g., reduce litigation risk and mitigate agency problems. This study conjectures that firms with internal control weaknesses will use more conservative reporting practice in order to reduce its litigation risks, thus in turn, internal control weakness is positively associated with accounting conservatism. Our multivariate anal

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