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Wilson, Ronald Timothy. "Internal controls in casinos /." Full text available from ProQuest UM Digital Dissertations, 2006. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1257778731&SrchMode=1&sid=3&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1193757762&clientId=22256.
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Weiss, Stephanie. "Internal Controls Possessed by Small Business Owners." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4691.
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On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.
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Ghaleb, Antonio. "Effective Internal Controls for Recognizing Contracting Revenues." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5079.
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Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through a process of methodological triangulation as described by Yin, observations and documentary evidence supplemented data collected through semistructured interviews. Different themes emerged through the analysis of data that involved coding narrative segments. The research findings included themes of control environment, control activities, systemized project budget, accounting standards compliance, and risk assessment and monitoring. Business leaders of contracting companies may benefit from the findings of this study by gaining awareness of the need to develop and implement effective internal controls for recognizing contracting revenues. Implications for positive social change could come from identifying internal controls that increase financial statement reliability, which could lead to increased access to capital and debt financing and improved employment opportunities in Qatar.
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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 committee of sponsoring organizations model and the criteria of control. Participant interviews, document reviews, and observation led to rich data. Interview data were transcribed, coded, and analyzed using the modified Van Kaam method to identify themes such as control, technology, evaluation, adaptability, efficiency, and accountability. Findings showed that deficiencies caused changes in the control systems, personnel, and evaluation that figure centrally in internal control reviews. Managers' use of technologies emerged as the key strategy for minimizing risk. Business leaders could use these findings to strengthen operational practices and inculcate in employees' ethics of internal control. Business leaders may thereby produce civil members within their operating communities. Resultant lower product prices could benefit consumers, improve community-company relationships, and make the community safer.
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Lewis, Izelle. "The role of internal auditing in providing combined Assurance : assessing internal financial controls." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/44973.
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Internal auditors are playing a vital role in the corporate governance structure of an
increasing number of organisations and are a fundamental component of the combined
assurance task force. The objective of this study is to analyse the relevance and value of
the written assessment regarding the effectiveness of internal financial controls in a
combined assurance environment within the financial services industry from the chief audit
executive’s (CAE) perspective. Survey research was selected as an inquiry strategy. The
survey research that was conducted, was in the form of questionnaires. The financial
service companies that appeared on the 2012 Top 200 African Listed Companies were
utilized as the population of this research study.
Based on the outcome of the results of the research study, the relevance and value of the
written assessment regarding the effectiveness of internal financial controls should be
customised for and by every organisation. The most important aspect, firstly, is that the
significant financial risks relating to material misstatement of the organisation’s financial
position are identified. Secondly, that the internal audit activity performs a formal
assessment on the effectiveness of the internal financial controls relating to the above
mentioned risks, in the form of a written report.
The results of this research study endorse the fact that the King III Report on Corporate
Governance emphasises the role of internal audit in combined assurance and corporate
governance. It was further noted that internal audit is perceived by the CAEs within the
financial services industry as one of the most important role players within an
organisation’s combined assurance processes. The written assessment of the
effectiveness of internal financial controls is seen as the result and/ or final outcome based
on Principle 7.3.6 of the King III Report (Institute of Directors Southern Africa, 2009:45). If
all the associated stakeholders and/ or assurance providers offer valuable and
constructive feedback on how to assess, manage and mitigate the significant internal
financial control risks facing the organisation, it has the potential to result in increasingly
sound corporate governance for the organisation.Dissertation (MCom)--University of Pretoria, 2014.
tm2015
Auditing
MCom
Unrestricted
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Washington, Melissa M. "Strategies for Improving Profitability Through Effective Internal Controls." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5670.
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Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and observation. The data analysis process included coding the information to develop patterns and themes. The themes identified in the study included operational strategies, methods to measure the effectiveness of internal controls, barriers to implementing internal controls, and ways internal controls improved profits. The implications for positive social change include the potential to provide construction business owners with effective strategies to implement internal control processes that may lead to increasing employment opportunities for individuals in local communities.
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Desflots, Melicie. "Environmental and Internal Controls of Tropical Cyclones Intensity Change." Scholarly Repository, 2008. http://scholarlyrepository.miami.edu/oa_dissertations/120.
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Tropical cyclone (TC) intensity change is governed by internal dynamics (e.g. eyewall contraction, eyewall replacement cycles, interactions of the inner-core with the rainbands) and environmental conditions (e.g. vertical wind shear, moisture distribution, and surface properties). This study aims to gain a better understanding of the physical mechanisms responsible for TC intensity changes with a particular focus to those related to the vertical wind shear and surface properties by using high resolution, full physics numerical simulations. First, the effects of the vertical wind shear on a rapidly intensifying storm and its subsequent weakening are examined. Second, a fully coupled atmosphere-wave-ocean model with a sea spray parameterization is used to study the impact of sea spray on the hurricane boundary layer. The coupled model consists of three components: the high resolution, non-hydrostatic, fifth generation Pennsylvania State University-NCAR mesoscale model (MM5), the NOAA/NCEPWAVEWATCH III (WW3) ocean surface wave model, and theWHOI threedimensional upper ocean circulation model (3DPWP). Sea spray parameterizations were developed at NOAA/ESRL and modified by the author to be introduced in uncoupled and coupled simulations. The model simulations are conducted in both uncoupled and coupled modes to isolate various physical processes influencing TC intensity. The very high-resolutionMM5 simulation of Hurricane Lili (at 0.5 km grid resolution) showed a rapid intensification associated with a contracting eyewall. Changes in both the magnitude and the direction of the vertical wind shear associated with an approaching upper-tropospheric trough were responsible for the weakening of the storm before landfall. Hurricane Lili weakened in a 5-10 m/s vertical wind shear environment. The simulated storm experienced wind shear direction normal to the storm motion, which produced a strong wavenumber one rainfall asymmetry in the downshear-left quadrant of the storm. The rainfall asymmetry was confirmed by various observations from the TRMM satellite and the WSR-88D ground radar in the coastal region. The increasing vertical wind shear induced a vertical tilt of the vortex with a time lag of about 5-6 hours after the wavenumber one rainfall asymmetry was first observed in the model simulation. Other key factors controlling intensity and intensity change in tropical cyclones are the air-sea fluxes. Accurate measurement and parameterization of air-sea fluxes under hurricane conditions are challenging. Although recent studies have shown that the momentum exchange coefficient levels off at high wind speed, little is known about the high wind behavior of the exchange coefficient for enthalpy flux. One of the largest uncertainties is the potential impact of sea spray. The current sea spray parameterizations are closely tied to wind speed and tend to overestimate the mediated heat fluxes by sea spray in the hurricane boundary layer. The sea spray generation depends not only on the wind speed but also on the variable wave state. A new spray parameterization based on the surface wave energy dissipation is introduced in the coupled model. In the coupled simulations, the wave energy dissipation is used to quantify the amount of wave breaking related to the generation of sea spray. The spray parameterization coupled to the waves may be an improvement compared to sea spray parameterizations that depends on wind speed only.
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Tan, Li Huang Joyce. "An analysis of internal controls and procurement fraud deterrence." Thesis, Monterey, California: Naval Postgraduate School, 2013. http://hdl.handle.net/10945/39022.
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Approved for public release; distribution is unlimited.The rise in globalization, coupled with the use of technology to accelerate approval, and payable cycles, the increase of outsourcing of goods and services, and the pressure to cut costs, have resulted in government organizations being more exposed to the risk of fraud in their procurement process. Hence, appropriate internal controls and fraud prevention strategies are necessary for deterring, detecting, and managing procurement fraud. The purpose of this research was to develop a guideline to help government organizations design an effective system of internal controls to deter fraud in public procurement processes and practices. This was done through a review, analysis, and discussion of 20 case studies of actual fraud incidents. In each case study, internal control weaknesses were identified and analyzed in terms of the fundamental principles that are associated with the five internal control components. The analysis revealed that the majority of the organizations in the case studies lacked three internal control components, namely control environment, control activities, and monitoring activities. Recommendations for improvements for each case study were presented by applying relevant internal controls into its procurement process to deter procurement fraud. The areas for further research were also provided.
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Chang, Peter W., and Peter W. Chang. "Analysis of contracting processes, internal controls, and procurement fraud schemes." Monterey, California: Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34642.
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Approved for public release; distribution is unlimitedApproved for public release; distribution is unlimited
Contracting continues to play an important role in the Department of Defense (DoD) as a means to acquire a wide array of systems, supplies, and services. More than half of DoDs budget is spent through contracts. With these large dollars spent comes the possibility of fraud in contracting that can subvert the process causing waste and possibly impeding mission accomplishment. The purpose of this research was to analyze DoDs contracting workforces level of fraud knowledge, according to the six phases of contract management, five internal control components, and six procurement fraud scheme categories. This was done through the deployment of a survey consisting of fraud knowledge and organizational perception questions. The survey was completed by contracting personnel at the U.S. Army Mission and Installation Contracting Command. The results displayed differences in fraud awareness and perception among the different contracting phases, internal control components, and procurement fraud scheme categories. Recommendations for improving fraud awareness were also presented as well as areas for further research.
Contracting continues to play an important role in the Department of Defense (DoD) as a means to acquire a wide array of systems, supplies, and services. More than half of DoDs budget is spent through contracts. With these large dollars spent comes the possibility of fraud in contracting that can subvert the process causing waste and possibly impeding mission accomplishment. The purpose of this research was to analyze DoDs contracting workforces level of fraud knowledge, according to the six phases of contract management, five internal control components, and six procurement fraud scheme categories. This was done through the deployment of a survey consisting of fraud knowledge and organizational perception questions. The survey was completed by contracting personnel at the U.S. Army Mission and Installation Contracting Command. The results displayed differences in fraud awareness and perception among the different contracting phases, internal control components, and procurement fraud scheme categories. Recommendations for improving fraud awareness were also presented as well as areas for further research.
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Tweed, Alana M. "NPS government purchase card program: an analysis of internal controls." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/41455.
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Approved for public release; distribution is unlimited.The purpose of this research is to determine whether there are differences in perceptions between approving officials (AOs) and cardholders (CHs) regarding internal controls within the Government Purchase Card Program (GPCP) at the Naval Postgraduate School (NPS). A main component of the research is a voluntary and anonymous online survey deployed to the AOs and CHs at NPS. Results from the analysis of the survey data can be used to identify areas of improvement within the GPCP. Based on the data analysis, there were eight significant differences in perceptions of internal controls between AOs and CHs. They were identified in three of the five internal control components: risk assessment, information and communication, and monitoring activities. The data analysis revealed that AOs generally responded more positively than CHs, implying that AOs may perceive the strength of the GPCP's internal controls to be stronger than the CHs perceive them. In addition, there were survey items to which both AO and CH responded strongly, which included such things as password protection, separation of duties, and adequate fraud education. Both strong and weak internal controls have implications on auditability. The analysis identified potential implications of internal controls, or lack thereof, on auditability within the GPCP at NPS.
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Namiri, Kioumars. "Model-driven management of internal controls for business process compliance." [S.l. : s.n.], 2008. http://digbib.ubka.uni-karlsruhe.de/volltexte/1000009242.
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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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Wernli, Naomi Scuratovski. "A importância da auditoria interna para as organizações." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/87329.
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O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração.This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.
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Mefford, Miriam Seveses. "Balancing Internal Controls with Change Management in the Pacific Military Unit." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/7267.
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Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study was to identify and explore change management components contributing to the effectiveness of internal controls. The conceptual framework was based on Lewin's change concepts of unfreezing, moving or changing, and refreezing phases with the inverse principle in field theory. Thirteen professionals from the pacific military unit in Hawaii participated in semistructured interviews. Inductive coding was used to thematically analyze the data. The key results of the emerged themes illustrated how: organization skillset was used for linking change components to internal controls, assessment was a tool used for transforming a manager's concept, and experience was essential in leading change core qualifications. Significance of the study was the promotion of stronger measures in preventing fraud, waste, and mismanagement of limited resources. The research results could inspire social change by increasing communication and collaboration to benefit senior leaders, and financial and program managers. The value-added training concepts and leadership innovation, and how managing change relates to internal control could lead to program success thus benefiting all primary stakeholders.
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Zahra, Nathalie. "The development of PCR internal controls (PICs) for forensic DNA analysis." Thesis, University of Central Lancashire, 2009. http://clok.uclan.ac.uk/20515/.
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Proper interpretation of DNA profiles depends on the quality of the DNA samples, the amplification efficiency and the success of post-PCR processing. Chemicals associated with forensic samples can affect the amplification process while random errors occurring during pipetting and electrokinetic injection can cause variability. This can lead to either a reduced signal or lack of DNA profiles. As recommended by the SWGDAM, laboratories carrying out DNA profiling have to adopt standardise and validate procedures, which lead to high levels of quality assurance and control. During amplification, monitoring is restricted to the use of exogenous controls, which are unable to identify issues associated with individual samples. To address this limitation, four PCR Internal Controls (PJC5) i.e. two Internal Amplification Controls (IACs) and two Internal Non-Amplifiable Control (INAC5), to be used with the AmpFtSTR® SGM Plus® kit were developed. The IACs (90 bp and 410 bp) and INACs (80 bp and 380 bp) fragments were generated from the plasmid pBR322 and added along with human DNA in a 12.5 gl PCR volume. During the reaction the IAC% and 1AC 41 0 are amplified non-competitively with ROX labelled primers, while the pre-labelled INAC80 and 1NAC 380 were not involved with the amplification process. Both sets of fragments were detected as red peaks on the electropherogram flanking the human DNA profile. To study the behaviour of the markers within the system and their effect on the performance and sensitivity of the assay, the PICs were used during the amplification of human DNA of different quantity and quality and with the addition of three common inhibitors. Initial experiments involving the individual development of the fragments showed that both the INACs and IACs can be successfully applied to the amplification of human DNA with SGM Plus® reaction under optimised conditions, without significantly impacting the quality of human DNA profile. As the INACs fragments are designed not to amplify during the reaction, they gave a stable signal that can be used to monitor the post-PCR sample processing. The peak height ratios (PHRs) of human DNA with that of the LNAC8 0 or 1NAC380 can also be used to normalise the signal and assess the amplification efficiency of human DNA samples within replicates of the same sample run under the same conditions. The JACs on the other hand gave more information on the process of the PCR. They were able to monitor changes in the amplification efficiency and detect presence of inhibitors with a minimum inhibitory concentration closer to the SGM Plus® as compared to the Quantifiler® WC system. The IAC90 and 1AC410 ratios were also used to distinguish between partial profiles obtained from degraded DNA and those resulting from partial inhibition. Combining the two sets of fragments together with the amplification of human DNA needed further reaction optimisation, involving the addition of dNTPs and MgCl2. The presence of PICs provided information on the amplification performance and post-PCR processing and can assist with the interpretation of human DNA profiles. The position of the fragments also allowed PICs to be used as sizing standard. Compared to the GSTh 500 ROXTM size standard, PICs showed a slightly lower sizing precision, with standard deviations lower than 0.3 bp. Even though this resulted in allelic bins higher than 1 bp limit for 99.7% confidence, all samples sized with PICs were correctly genotyped. The addition of PICs would be a valuable tool, in particular, for the analysis of compromised DNA. In particular it would be useful when analysing DNA recovered from skeletal remains, which are prone to accumulation of PCR inhibitors and DNA degradation.
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Irving, James H. Landsman Wayne R. "The information content of internal controls legislation evidence from material weakness disclosures /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2006. http://dc.lib.unc.edu/u?/etd,193.
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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2006.Title from electronic title page (viewed Oct. 10, 2007). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the KenanFlagler Business School (Accounting)." Discipline: Business Administration; Department/School: Business School, Kenan-Flagler.
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Kapur, Kanishk. "Is the Accruals Anomaly More Persistent in Firms With Weak Internal Controls?" Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1884.
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In 1996, Sloan identified the accruals anomaly, in which the negative relationship between the accruals component of current earnings and subsequent stock returns can be exploited to generate excess returns. One would expect the accruals anomaly to dissipate and ultimately disappear as investors take advantage of the now-public information. However, nearly two decades later, it persists as one of the most prominent and contentious anomalies; its magnitude of current and future excess returns still remain controversial. The main reason for its persistence is that extreme accrual firms possess characteristics that are unappealing to most investors. These characteristics, which include insufficient analyst coverage, high idiosyncratic volatility and the presence of institutional constraints, are generally more pronounced in firms with weak internal controls. This paper finds that the accruals anomaly persists at a higher magnitude in firms with weak internal controls. This higher magnitude of excess returns survives the Fama-French five-factor (2015), the Stambaugh-Yuan four-factor (2017) and the Hou, Xue, and Zhang (2015) q-factor models.
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Seymoure, Suzanne Marie. "A Post-Sarbanes-Oxley Implementation Evaluation of Internal Control Effectiveness Judgments." Diss., Virginia Tech, 2009. http://hdl.handle.net/10919/39792.
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This study explores the relationship between an individualâ s current professional occupation and the effect of the order of information on their evaluation when making internal control effectiveness judgments. The Sarbanes-Oxley Act (SOX) requires a new mindset for individuals that have responsibility for the internal controls in place at an organization. SOX requires both auditors and management to evaluate the effectiveness of the internal controls over financial reporting. Prior to the implementation of SOX, auditors were required to evaluate internal controls and their effect on the reliability of the financial statements; however, neither group was required to provide an opinion to the public regarding the findings of the evaluation.
This study utilizes a within- and between-subjects research design, using the subjectsâ occupation (auditor or management) as one independent variable, and manipulating the order in which the cases are received by the subjects for the second independent variable. For each case, the subjects were provided three internal control judgments: effectiveness and efficiency of operations, reliability of financial reporting, and Sarbanes-Oxley required internal control effectiveness judgment. Additionally, subjects indicated their reliance on each of the internal control effectiveness cues included by allocating 100 points among each of the six cues included in the instrument.
Based on the results of the current study, auditors and management did not provide different judgments. Additional analyses were conducted to explore whether experience impacts the self-insight individuals have into their reliance on cues when providing judgments. Findings did not indicate that subjects with greater experience were more likely to have greater insight into their reliance on information.
The findings suggest that neither role nor case ordering affected the subjectsâ professional judgment. Overall, auditors and management did not provide statistically significant different judgments in relation to Sarbanes-Oxley judgments. The similarity in judgments should provide some reassurance to auditors and investors that given no guidance but the same information for judgments, management and auditors will come to similar conclusions regarding the effectiveness of internal controls over financial reporting.Ph. D.
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Strickland, Pamela Jean. "INITIAL EVIDENCE ON THE ASSOCIATION BETWEEN MUNICIPAL AUDIT COMMITTEES, GOVERNANCE AND INTERNAL CONTROLS." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/108.
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This research provides initial empirical evidence on the association between municipal audit committees and internal control problems. Prior research has reported on the use and benefits of municipal audit committees and the quality of governmental accounting and reporting. This study extends prior literature by investigating an area of governmental accounting not heavily researched.
This study also investigates the association between the presence of a municipal audit committee and the form of municipal governance, an area of governmental accounting not yet explored in the literature. Prior research on forms of governance indicates that the professional goals of the city manager, or the political goals of the mayor, may influence his or her decisions concerning municipal operations. Examining the association of the presence of an audit committee and form of governance allows for insight into a new area of municipal research.
This research finds that the presence of an audit committee is not associated with reported internal control deficiencies, but is positively associated with reported internal control weaknesses. This suggests that municipalities with audit committees have higher incidences of reported internal control weaknesses. There is also partial support for an association between the presence of an audit committee and the form of governance. However, the results are not conclusive and suggest that the political climate beyond form of governance influences decisions with regard to having audit committees.
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Wood, Lewis E., and Robert J. Darling. "Marine Corps unit-level internal management controls for the government-wide commercial purchase card." Thesis, Monterey, California. Naval Postgraduate School, 2003. http://hdl.handle.net/10945/6215.
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MBA Professional ReportApproved for public release; distribution is unlimited.
In this thesis, we offer recommendations to improve the current Marine Corps internal management controls for the Government-Wide Commercial Purchase Card (GCPC) program. The 2002 General Accounting Office testimony on the Navy GCPC program noted the continued existence of significant internal control weaknesses, despite a number of improvements made to the program over several years. Using the fraud triangle as its philosophical construct, this thesis develops practical methods by which to lessen the ability of those involved with administration of a GCPC program to rationalize improper and illegal actions. Its specific recommendations are to: convert the GCPC cards from individually named credit cards to unit cards with personalized numbers; change the appearance of the cards; control the number of cards within each unit by authorizing level five agency program coordinators to define and implement best practice controls; and provide electronic receipts of all cardholder transactions daily to Approving Officials and Agency Program Coordinators.
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Darling, Robert J. "Marine Corps unit-level internal management controls for the government-wide commercial purchase card /." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2003. http://library.nps.navy.mil/uhtbin/hyperion-image/03Dec%5FDarling%5FMBA.pdf.
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Dawson, Jonathan Adam. "An experimental and computational study of internal combustion engine modeling for controls oriented research /." The Ohio State University, 1998. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487949836206508.
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Castelo, Aline Duarte Moraes. "Controladoria governamental: estudo das controladorias estaduais brasileiras." reponame:Repositório Institucional da UFC, 2013. http://www.repositorio.ufc.br/handle/riufc/16100.
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CASTELO, Aline Duarte Moraes. Controladoria governamental: estudo das controladorias estaduais brasileiras. 2013. 96 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.Submitted by Dioneide Barros (dioneidebarros@gmail.com) on 2016-04-01T17:05:40Z No. of bitstreams: 1 2013_dis_admcastelo.pdf: 900343 bytes, checksum: acbefcdaea96d778f92e80bfe8ee2793 (MD5)
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Managerial Public Administration sees society as tax contributors and customer of their services. State action's results are considered good because the administrative processes are under control. In Public Administration, therefore the control function is associated with the plan of organization and all methods and procedures that are affecting mainly the efficiency of operations and compliance with the administrative management policies, ie, the control is the evaluation of the results resulting from implementation in relation to what was planned, is investigating deviations and providing them their fix. In Public Administration, is relevant jurisdiction the existence of a body to exercise internal control in order to ensure the fulfillment of the mission and achieve the goals of agencies and government entities. In this context, the Comptroller emerges as an indispensable element for the public administration, that is, to support compliance with the laws governing the administrative machinery or the media upon information that contribute to decision making. The Government Comptroller is an organ that helps the conduct of organizational management effectively, efficiently and effectively. So much so, the aim of this study is to analyze the profile of the Brazilian state Comptroller. Regarding the methodology, the study is a qualitative approach. As for the purpose, the nature of the research is descriptive, which method allowed to know, from a documentary analysis, the profile of the Brazilian state Comptroller. Developed a study in 15 Brazilian state Comptroller, using in its official name the name controllership. As for the means or technical procedures, we used the literature. The survey said the study by Suzart et al (2011) to check the functions and activities performed by these institutions and their evolution over the years. It was concluded that the profile of the Brazilian state Comptroller, the most representative is the sector of Administration and Finance and the more activity performed is to monitor and supervise the accounting, financial and budget management; however, innovation was the implementation of the ombudsman activity and expedients of transparency of the acts of government and the exercise of social control; and the internal control function stands out compared to other typical controllership.
A Administração Pública Gerencial vê a sociedade como contribuinte de impostos e cliente dos seus serviços. Os resultados da ação do Estado são considerados bons porque os processos administrativos estão sobre controle. Na Administração Pública, portanto, a função controle está associada ao plano de organização e a todos os métodos e procedimentos que estão afetando, principalmente a eficiência das operações e a observância das políticas administrativas a gestão, ou seja, o controle é a avaliação dos resultados decorrentes da execução em relação ao que foi planejado, apurando-se os desvios e providenciando a sua correção. Na Administração Pública, é de alçada relevância a existência de um órgão para exercer o controle interno, com o intuito de assegurar o cumprimento da missão e o alcance dos objetivos dos órgãos e entidades da Administração Pública. Nesse âmbito, a Controladoria surge como elemento imprescindível para a gestão pública, ou seja, no apoio ao cumprimento das legislações que regem a máquina administrativa ou no suporte mediante informações que contribuem para a tomada de decisões. A Controladoria Governamental é um órgão que auxilia a condução da gestão organizacional de forma eficaz, eficiente e efetiva. De tal sorte, o objetivo geral deste estudo é analisar o perfil das controladorias estaduais brasileiras. Com relação à metodologia, o estudo parte de uma abordagem qualitativa. Quanto aos fins, a natureza da pesquisa é descritiva, cujo método possibilitou conhecer, desde de uma análise documental, o perfil das controladorias estaduais brasileiras. Desenvolveu-se um estudo nas 15 controladorias estaduais brasileiras, que utilizam em sua denominação oficial o nome controladoria. Quanto aos meios ou procedimentos técnicos, utilizou-se da pesquisa bibliográfica. A pesquisa replicou o estudo realizado por Suzart et al (2011) para verificar as funções e atividades desempenhadas por essas instituições e a sua evolução ao longo dos anos. Concluiu-se que, no perfil das controladorias estaduais brasileiras, o setor mais representativo é o de Administração e Finanças e a atividade mais desempenhada é a de acompanhar e fiscalizar a gestão contábil, financeira e orçamentária; contudo, a inovação foi a implantação da atividade de ouvidoria e de expedientes de transparência dos atos de governo e do exercício do controle social; e a função de controle interno se sobressai em relação às demais típicas de controladoria.
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Ďurkovic, Michal. "Interný audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114252.
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Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance of establishing and evaluation of the internal control processes. Subject of internal audit are not only non-functioning processes but also internal controls, which can be well established and functioning but management has no feedback about their efficiency.
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Siwangaza, Luyolo. "The status of internal controls in fast moving consumer goods SMMEs in the Cape Peninsula." Thesis, Cape Peninsula University of Technology, 2013. http://hdl.handle.net/20.500.11838/1722.
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Dissertation submitted in fulfilment of the requirements for the degree of
Master of Technology: Internal Auditing
in the Faculty of Business
at the Cape Peninsula University of Technology
2013At present, South African Small Medium and Micro Enterprises (SMMEs) play an important role in the stimulation of the national economy. Despite the above, prior research shows that the failure rate of these entities is exceedingly high. Several factors which impact on SMME sustainability have been identified by prior research and as a result SMME sustainability has received attention from both local- and national Government. One of the factors, which is perceived as a major contributor towards the high failure rate of SMMEs, is the lack of proper internal controls. The responsibility to implement internal controls and internal control frameworks, including the task to ensure that these controls are optimally used, lies with management. In essence, it can be said that a business that is uncontrollable, is ultimately, unmanageable. The analogy was made by the author that “SMMEs are perceived as not sustainable owing to the utilisation of inadequate internal controls”. With the absence of adequate internal controls, an environment would be created where a business is susceptible to all kinds of detrimental risks (for example, fraud risk). When these risks are realised within a small business environment the overall sustainability of such a business will, more often than not, be negatively impacted upon. The main objective of this study was to determine the degree to which the implementation of an adequate system of internal controls can help to improve SMMEs’ sustainability. The research that was conducted was empirical in nature and fell within the ambit of the positivistic research paradigm. The logical stance that was undertaken in this study was that of deductive reasoning and, furthermore, this research was regarded as applied research which incorporated quantitative research characteristics. To achieve the above dispensation, questionnaires were administered and distributed to 110 owners and/or managers of SMMEs which operated within the fast moving consumer goods industry, situated in the Cape Peninsula. The non-probability sampling technique that was executed comprised of purposive sampling, and data that were collected from this research was analysed by deploying descriptive and inferential statistics. Lastly, the research conducted found that SMMEs have implemented internal controls as part of their business measures; however, the issue remains that a majority of these SMMEs are not aware of formal internal control frameworks to further enhance their existing internal control processes. To remedy the above concern, the author was of the perception that respondents should be trained on formal internal control frameworks in order to address the concern of limited awareness of existing internal control frameworks.
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Ren, Junping, Rue S. Ying, Yong Q. Cheng, Ling Wang, Gazzar Mohamed A. El, Guang Y. Li, Shun B. Ning, Jonathon P. Moorman, and Zhi Q. Yao. "HCV-induced miR146a Controls SOCS1/STAT3 and Cytokine Expression in Monocytes to Promote Regulatory T-cell Development." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/6535.
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Host innate and adaptive immune responses must be tightly regulated by an intricate balance between positive and negative signals to ensure their appropriate onset and termination while fighting pathogens and avoiding autoimmunity; persistent pathogens may usurp these regulatory machineries to dampen host immune responses for their persistence in vivo. Here, we demonstrate that miR146a is up‐regulated in monocytes from hepatitis C virus (HCV )‐infected individuals compared to control subjects. Interestingly, miR146a expression in monocytes without HCV infection increased, whereas its level in monocytes with HCV infection decreased, following Toll‐like receptor (TLR ) stimulation. This miR146a induction by HCV infection and differential response to TLR stimulation were recapitulated in vitro in monocytes co‐cultured with hepatocytes with or without HCV infection. Importantly, inhibition of miR146a in monocytes from HCV ‐infected patients led to a decrease in IL ‐23, IL ‐10 and TGF ‐β expressions through the induction of suppressor of cytokine signalling 1 (SOCS 1) and the inhibition of signal transducer and activator transcription 3 (STAT 3), and this subsequently resulted in a decrease in regulatory T cells (Tregs) accumulated during HCV infection. These results suggest that miR146a may regulate SOCS 1/STAT 3 and cytokine signalling in monocytes, directing T‐cell differentiation and balancing immune clearance and immune injury during chronic viral infection.
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Krening, Jorge da Silva. "Adesão pelas cooperativas de crédito do Estado de São Paulo à circular CMN 3.467/2009." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/935.
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Previous issue date: 2014-02-19Since its creation in the beginning of the nineteenth century, the credit union has played an essential role in the global economy. Due to actions based on the less favoured class in the past, the cooperatives have always embraced the idea of solidarity and unity, something that is deeply rooted in its principles. Throughout its history, there was the need for improvement, maturity and evolution in its way of managing and directing, mainly due to the big growth of the segment which occurred after the mid-1990. By having the financial intermediation as their main focus, the credit unions keep playing a fundamental role in the sustainable development of Brazil, particularly because of their ability to fund consumption and production. Some issues such as the huge dependence on the spread in order to cover operational costs, and also its vulnerabilities, contribute to make the cooperatives become less competitive if compared to the other institutions. Some particularities involving its structure and culture end up creating some conflicting interests, mainly among cooperative members (owners) and managers. In order to describe the legal structure that rules the credit unions in Brazil regarding the decision on the internal controls model, Resolution CMN 2.554/98 and Government Circular CMN 3.467/09 has been drawn up. Both are considered as clear and formal in the acceptance of conceptual structure COSO as internal controls framework. It is clear that the action of Central Bank of Brazil in following up the international trends that involve standardization through international recommendations imply in their compliance and observance. This study is aimed at investigating the acceptance by the credit unions of Sao Paolo state to the government Circular CMN 3.467/09. The answers to the matter have been searched: Are the cooperatives of Sao Paulo state checking the relevant aspects contained in the Government Circular CMN 3.467/09? By using qualitative and quantitative approaches, interviews and data colleting have been conducted through an electronic form on the internet. Using the qualitative approach, agents and people in charge of internal control were interviewed in 8 of a 159 credit unions affiliated to Sicoob Central Cecresp, since they have been considered as large ones if using the criteria established by this Central. By using the quantitative approach, the 151 cooperatives have received an electronic form. Based on the effected analysis, we conclude that the researched credit unions adopt the relevant and intrinsic aspects of Circular CMN 3.467/09. Through the quantitative analysis, it was possible to evidence the adherence of the control components. Finally, in the qualitative aspects, we perceive the need for a more involvement of the management particularly concerning question of control culture and formalizing policies and procedures.
Desde sua criação no início do século dezenove que o cooperativismo de crédito vem desempenhando papel fundamental na economia mundial. Apoiado em ações voltadas para uma classe menos favorecida no passado, o cooperativismo sempre empunhou a bandeira da solidariedade e união, algo enraizado de forma profunda em seus princípios. Durante sua trajetória, houve a necessidade de aprimoramento, amadurecimento e evolução da sua forma de gestão e administração, muito em função do grande crescimento do segmento, que ocorreu principalmente a partir de meados dos anos noventa. Tendo como foco principal a intermediação financeira, as cooperativas de crédito continuam exercendo um papel fundamental para o desenvolvimento sustentável do Brasil, muito em função da sua capacidade de financiar o consumo e a produção. Alguns problemas como a voraz dependência do spread para cobrir custos operacionais, e ainda, fragilidades inerentes, contribuem para que as cooperativas se tornem menos competitivas, comparado as demais instituições. Particularidades envolvendo sua estrutura e culturas acabam por gerar alguns conflitos de interesse, principalmente entre os cooperados (proprietários) e gestores. Para descrever o arcabouço legal que rege as cooperativas de crédito no Brasil no que tange à determinação do modelo de controles internos, recorre-se a Resolução CMN 2.554/98 e Circular CMN 3.467/09. Ambas são tidas como exemplos claros e formais da adoção da estrutura conceitual COSO como framework de controles internos. Ficam evidentes as ações do Banco Central do Brasil em acompanhar as tendências internacionais que envolvem padronização, através das recomendações internacionais, implicando seu cumprimento e observância. Esse estudo objetivou investigar a adoção pelas cooperativas de crédito do estado de São Paulo à Circular CMN 3.467/09. Buscaram-se respostas quanto à indagação: As cooperativas do estado de São Paulo estão observando os aspectos relevantes contidos na Circular CMN 3.467/09? Adotando-se um enfoque quantitativo e qualitativo, foram realizadas entrevistas e coleta de dados por meio de formulário eletrônico via web. De forma qualitativa foram entrevistados agentes e responsáveis pelos controles internos em oito das cento e cinquenta e nove cooperativas de crédito, filiadas a Sicoob Central Cecresp, por serem consideradas de grande porte, por critérios estabelecidos por esta Central. Com base nas análises efetuadas conclui-se que as cooperativas pesquisadas estão adotando os aspectos relevantes e intrínsecos contidos na Circular CMN 3.467/09. Através da análise, quantitativamente, foi possível estabelecer a aderência dos componentes de controle. Finalmente, dos aspectos qualitativos, percebe-se a necessidade de um maior envolvimento da administração, principalmente no quesito cultura de controle e formalização de políticas e procedimentos.
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Bure, Makomborero. "The influence of internal controls on small business sustainability in the Harare central business district, Zimbabwe." Thesis, Cape Peninsula University of Technology, 2018. http://hdl.handle.net/20.500.11838/2807.
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Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2018.The purpose of this study was to determine the influence of internal controls on sustainability of small and medium enterprises (SMEs) in Harare’s Central Business District (CBD), Zimbabwe. The question at the core of this research is: to what extent do internal controls influence the sustainability of SMEs in Harare’s Central Business District, Zimbabwe. SMEs are perceived to be of paramount importance for the economic affluence of countries the world over, mainly because of their pronounced benefaction and contribution to livelihoods of the dwellers of a country and the gross domestic product (GDP). SMEs have been credited for playing a leading role when it comes to innovation, significant export revenue, custom-suited goods, services provision to society, employment opportunities, and social contribution. This can also be attributed to SMEs operating in Zimbabwe despite the volatility of the Zimbabwean economy. The Zimbabwean business environment, in general, is constantly changing. The changes can be attributed to an eruptive economic environment and unstable political atmosphere. The resultant effect is the departure of larger businesses and investors from the country. Generally, this leaves a great opportunity for SMEs not to be subjected to stiff competition from larger businesses. SMEs are indeed enjoying this space, braving the conditions to start up; however, their operations are short-lived. For SMEs to brave the fortuity of such an unpredictable environment, a system of internal controls must be in place. Research has placed emphasis on internal controls and sustainability of large organisations, while little to no attention has been given to SMEs. The little research on internal controls and sustainability in the context of SMEs has mostly been done in developed countries. Despite this, internal controls and sustainability have not been extensively implemented in the context of developing countries. The need to determine the influence of internal controls on sustainability of SMEs underlines this research. This report adopted a positivist philosophy that entailed utilizing a survey questionnaire to collect data from 150 SMEs operating in Harare’s CBD, Zimbabwe. The sample was further split into Active SMEs and Dormant SMEs (the control group). Data were analysed through Statistical Package for the Social Sciences (SPSS) Version 25 to spawn statistical and descriptive results. To determine reliability of data, Cronbach’s alpha value was employed. The results indicate SMEs are not implementing controls as they ought to and those SMEs that have controls in place do not ensure that they are adhered to effectively and efficiently in order for them to achieve their desired objectives.
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AduBoateng, David. "THE ROLE OF AUDIT FIRM TENURE IN A FIRM'S PROPENSITY TO DISCLOSE MATERIAL WEAKNESSES IN INTERNAL CONTROLS AFTER SOX." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/6.
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Audit firm tenure impacts the quality of audit work and the disclosure of material internal control weaknesses. Public firms are required by the Sarbanes Oxley Act of 2002 (SOX) Section 302 to disclose material internal control weaknesses. Researchers debate whether audit firm rotation is necessary for improving audit quality (Chen, Lin, & Lin, 2008). Generally, an auditor needs sufficient time to become familiar with a client's business in order to enhance effective controls and financial reporting. However, long tenure may diminish auditor independence, and in turn reduce the quality of audit work and encourage a client to violate SOX disclosure requirements. Therefore, it is expected that the disclosure of material internal control weaknesses is less likely given long audit tenure.
Prior studies consider many variables that impact the disclosure of control weaknesses, except audit tenure. Further, prior studies do not address the issue of whether familiarity or independence explains non-disclosure. This dissertation investigates the role of audit firm tenure and concludes that the disclosure of material internal control weaknesses is more likely given short tenure. Further, familiarity with the client's business, which is associated with long tenure, explains non-disclosure and not the lack of independence. Therefore, audit firm rotation may not be necessary.
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Goh, Beng Wee. "Internal Control Failures and Corporate Governance Structures A Post Sarbanes-Oxley Act (SOX) Analysis." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-03182007-131548/.
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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2007.Dr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.
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Yanez, Kathryn A. "The Study of Upper Ocean Stratification that Controls the Propagation of Internal Tidal Bores in Coastal Areas." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/7434.
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Coastal ocean stratification and optical properties have been analyzed over a month period from Moss Landing to Monterey Bay in Monterey, CA during October 2011. This research utilized measurements from four different observing systems the Tethys long-range propeller-driven AUV, a Spray glider AUV, a SeaHorse moored profiler, and a thermistor chain to evaluate changes in conductivity, pressure, temperature, salinity, and optics over a four week time period. Each instrument observed the ocean structure and propagation of internal tidal bores in coastal areas, capturing the strength of the internal tides and their impact on the bed as they shoal and entrain sediment into the upper water column. The main focus of this field study is to identify oceangraphic processes responsbile for heightened bed stress and the suspension of benthic material on the continental shelf. The primary objectives of this experiment are to (1) determine stratification conditions that are conducive for the generation of internal tidal bores in Monterey Bay, (2) track the presence of enhanced near bed sediment concentration and determine the site of maximum suspension, and (3) identify the generation areas of intermediate nepheloid layers. The combination of moored and mobile instruments provides spatial and temporal views of the resuspension of seabed materials and resolves the processes that control the formation of nepheloid layers over the Monterey Bay shelf.
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Silva, Aidê de Jesus. "Avaliação do processo orçamentário como instrumento de controle interno para gestão das instituições eclesiásticas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1598.
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Previous issue date: 2015-06-11Recognized as nonprofit entities, the Churches currently see in front of enormous challenges, all structure survives through donations, which enhances the need for efficient management. In order to corroborate the internal controls of these ecclesiastical institutions and broaden the discussion of management studies and church accounting, this study aimed to verify if the budget is used as an internal control tool for management of Dioceses and Archdioceses present in Brazil. For the research we used the method of survey data collection that allowed the interpretation of data obtained through cluster analysis, developed with IBM SPSS Statistics statistical software using the Two Step Cluster method. In addition, it was found in the survey the level of maturity of the budget process developed in these institutions. The survey results show that these institutions use the budget as an internal control instrument, however, it is important that standardization of the budget process to meet all the Dioceses and Archdioceses. And the level of maturity where are these institutions is the third level budget process comprising a defined process; however, with no sophisticated procedures, but with formalization of existing practices
Reconhecidas como entidades do terceiro setor, as Igrejas se veem atualmente diante de enormes desafios, toda estrutura sobrevive por meio de doações, o que potencializa a necessidade de uma gestão eficiente. Com o intuito de corroborar com os controles internos destas Instituições Eclesiásticas e ampliar a discussão acerca de estudos sobre gestão e contabilidade eclesiástica, esta pesquisa teve como objetivo verificar se o orçamento é utilizado como instrumento de controle interno para gestão das Dioceses e Arquidioceses presentes no Brasil. Para a pesquisa utilizou-se o método de coletas de dados survey que possibilitou a interpretação dos dados obtidos por meio da análise de clusters, desenvolvidos com o software estatístico IBM SPSS Statistics, utilizando o método Two Step Cluster. Além disso, foi verificado na pesquisa o nível de maturidade do processo orçamentário elaborado nestas instituições. Os resultados da pesquisa demonstram que estas instituições utilizam o orçamento como instrumento de controle interno, no entanto, é importante que haja padronização do processo orçamentário para atender a todas as Dioceses e Arquidioceses. E o nível de maturidade em que se encontram estas Instituições é o nível três do processo orçamentário que compreende um processo definido; no entanto, com procedimentos não sofisticados, porém com formalização das práticas existentes
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Peres, Dulcidio Lavoisier de Oliveira. "A importância da gestão de riscos e controles internos como respostas a riscos empresariais." Universidade do Estado do Rio de Janeiro, 2010. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422.
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O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto é respaldada na crescente necessidade apresentada pelas empresas para mitigar seus riscos empresarias com objetivo de enfrentar o mundo globalizado e a acirrada concorrência, além de buscar diferencial na qualidade de gestão empresarial e proporcionar maior valor agregado a seus acionistas. Adicionalmente, foram realizadas pesquisas de mercado, sobre assuntos afins ao tema principal, por meio de aplicação de questionários junto a Unidades de Relacionamento com investidores de grandes empresas brasileiras e a empregados de empresas de auditorias independentes com grande experiência de mercado, permitindo ao leitor visão panorâmica da situação atual dos referidos temas. A metodologia utilizada foi a pesquisa documental e bibliográfica, com utilização de documentos de trabalho e relatórios de consultorias privadas e uso de material acessível ao público em geral como livros, artigos, dissertações, seminários e legislações publicados. Como conclusão, é apresentada seleção contemplando 15 importantes lições.The main purpose of this study was to verify the importance of risk and internal controls management as a response to corporate risks. The subject relevance is supported by the growing need presented by companies to mitigate corporate risks in order to face the globalized world and the fierce competition, seek distinction in corporate management and achieve a larger value added to its shareholders. Furthermore, market researches on topics related to the main theme have been carried out through the use of questionnaires alongside the Units for Relationship with major Brazilian companies investors and independent auditors companies employees who have great market experience thus leading the reader to a wider view of the present situation on the aforementioned themes. The methodology used in this thesis was the document and literature research, through the use of work documents and private consulting reports as well as information available to the general public such as published books, articles, theses, seminars and laws. As a conclusion, the selection is presented and brings about fifteen important lessons.
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Wang, Shuqi. "Development and assessment of internal positive controls for HIV-1 nucleic acid based tests in resource-limited settings." Thesis, University of Cambridge, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.611570.
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Tini, Sabelo. "The effectiveness of internal financial controls with specific reference to the Eastern Cape Provincial Department of Basic Education." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/1896.
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The purpose of this study was to assess the effectiveness of internal financial controls with specific reference to the Eastern Cape provincial department of basic education. A self-administered questionnaire was used to collect data. The questionnaire was filled by the respondents who are directly involved in processing payments and procuring for the departments. The findings have shown that Internal control system does exists within the department however the implementation and monitoring of its effectiveness needs to be strengthened. The findings show that the internal control system have an important role to play in attaining desired positive results within the department. Internal control effectiveness is one of the most important aspects in any organisation, whether in a private sector or in the public sector. It determines the stewardship of an entity’s management. The PFMA states that the accounting officer of a department must ensure that that department has and maintains effective, efficient and transparent systems of financial and risk management and internal control. If public officials could strictly adhere to the stipulated internal controls, there will be a positive response to accountability and also in service delivery as expected by the citizens. Public accountability gives a reflection on how does the entity conducts its business affairs in terms of adhering to the norms and standards as prescribed by the law and whether there are any strong controls to prevent acts of fraud and corruption.
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Danta, Wilson Riber Hamilton. "Importância dos controles internos nas empresas antes e depois do advento da Sarbanes-Oxley Act." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/11496.
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A crescente onda de escândalos surgidos nos Estados Unidos na virada da década de 90, relacionados às demonstrações contábeis trouxeram uma importante mudança na ótica que se tinha dos controle internos. Podemos afirmar que 2002, com a promulgação da Sarbanes-Oxley Act transformou-se em um marco histórico dentro do âmbito empresarial americano, no que tange a controles internos, sendo o divisor de águas do que existia antes e depois em termos de forma de encarar a necessidade de as empresas possuírem uma estrutura de controles internos. Os controles internos passaram, sob o prisma de muitas empresas, de meros procedimentos de formalização de atividades e processos à condição de exigência legal. A nova Lei traz através da obrigatoriedade de apresentação de formulários específicos que devem ser assinados pelos altos representantes das empresas e a aplicação de sanções para quem não o faz ou faz de forma falsa, a conseqüente implementação de uma estrutura de controles internos que deverá ser monitorada, aperfeiçoada e enriquecida sempre que aparecer algum novo risco ou a empresa desenvolver uma operação.The growing number of accounting scandals that have taken place in the USA at the turn of the 90's brought about an important change in how internal controls are understood. One could say that the Sarbanes-Oxley Act in 2002 was a landmark in the American corporate world as far as internal controls are concerned. It was a turning point in the way companies face the need for a structure of internal controls, which for many of them have changed from mere formalizing procedures to a legal requirement. This new law requires specific forms to be filled out which have to bear the signature of the company's top management. Forgery or failure to comply involves penalties. The new law makes it necessary to implement an internal controls structure which is to be monitored and improved whenever a new risk is at play or when the company has a new operation.
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Moschos, Cristina. "Análise do risco operacional na unidade de call center de uma instituição financeira." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/35449.
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O Risco Operacional nas instituições financeiras foi normatizado com a Resolução nº 3.380 em 29 de junho de 2006, emitida pelo Conselho Monetário Nacional. Desde então, entidades autorizadas a funcionar pelo Banco Central do Brasil tiveram de adequar suas estruturas e procedimentos com o intuito de aumentar os controles sobre eventos internos e externos à instituição, com a finalidade de reduzir perdas financeiras a partir da mitigação deste tipo de risco. Dessa forma, a presente dissertação tem como objetivo apresentar como um banco comercial precisa agir para adequar seus processos às novas exigências legais diante de um assunto com uma importância tão significativa. Este trabalho, além de apresentar os procedimentos de gestão de riscos em uma entidade, procura também elucidar como o risco operacional, no departamento de Call Center da instituição financeira escolhida, pode afetá-la, no caso da inobservância dos procedimentos a serem adotados com vistas à mitigação das falhas já identificadas e de possíveis ocorrências que possam comprometer a continuidade da organização. Os resultados obtidos na pesquisa mostram que o banco em estudo, em relação a outras instituições financeiras pesquisadas, ainda apresenta-se em uma etapa de desenvolvimento da sua área de gestão de riscos, trabalhando em conformidade com a legislação vigente e buscando aperfeiçoar suas técnicas de identificação e mensuração dos riscos operacionais.Operational risk in financial institutions was normalized with Resolution No. 3380 on June 29, 2006, issued by the National Monetary Council. Since then, entities authorized to operate by the Central Bank of Brazil had to adapt its structures and procedures in order to tighten controls on internal and external events to the institution, in order to reduce financial losses from this type of risk mitigation. Thus, this paper aims to present as a commercial bank must act to adjust its processes to the new legal requirements before a subject with a very significant importance. This paper, besides presenting the procedures for managing risks in an entity, also seeks to clarify how operational risk, the department's Call Center financial institution chosen may affect it, in the case of a failure of procedures to be adopted in order mitigating the flaws already identified and possible events that could endanger the continuity of the organization. The results obtained from the survey show that the bank under study in relation to other financial institutions surveyed, still comes in a stage of development of their area of risk management, working in accordance with current legislation and seeking to improve their techniques identification and measurement of operational risks.
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Akuh, Comfort G. "Small Retail Business Strategies to Detect and Prevent Employee Fraud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4266.
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Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United States who have implemented strategies to detect and prevent employee fraud. Through a process of methodological triangulation, casual observations and documentary evidence supplemented data collected through semistructured interviews. Using thematic analysis by coding narrative segments, the research findings included themes of controls and communication, cash register accountability, segregation of duties, monitoring, and action against perpetrators. Managers and owners of small businesses may benefit from the findings of this study by gaining awareness of the need to detect and prevent employee fraud. The implications for positive social change may include the potential to increase appropriate controls over employee fraud, thus enabling owners of small retail business an opportunity to operate effectively and efficiently, which could increase employment opportunities. Increased employment opportunities could create a positive effect on other small retail businesses and allow local communities to prosper.
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Brandão, Joseth Ferreira. "Sistemas de controle interno e transparência pública: estudo de caso da Universidade Federal de Alagoas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1616.
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Previous issue date: 2015-12-22Internal control of a public institution must be suited to your needs, in order to provide reasonable security of your information. It is true that information is one of the basic inputs of society becoming thus a fundamental good for any activity. Thus, this rummage aimed to conduct a study on the Internal Control System of the Federal University of Alagoas analyzing their suitability to the model proposed by COSO in order to foster a culture of internal controls in the institution, with the risk assessment, activities control, information and communication, as well as by monitoring through ongoing management activities. The data collection was conducted through survey research using a structured questionnaire with closed and open questions, which was applied to teachers and technicians of the University. During the processing and analysis of the results it was applied Palfi and Boot- Avram model that consists of comparing international models of internal control obtaining the degree of similarity and dissimilarity between them from the calculation of the Jaccard coefficient. The results show that there is high dissimilarity among the COSO model and Internal Control System UFAL especially with regard to the monitoring component
O controle interno de uma instituição pública deve estar adequado às suas necessidades, de modo a proporcionar uma razoável segurança de suas informações. É certo que a informação é um dos insumos básicos da sociedade tornando-se, portanto, um bem fundamental para qualquer atividade. Nesse sentido, esta pesquisa teve por objetivo conduzir um estudo sobre o Sistema de Controles Internos da Universidade Federal de Alagoas analisando sua adequação ao modelo proposto pelo COSO com o intuito de fomentar a cultura de Controles Internos na Instituição, com a avaliação de riscos, atividades de controle, informação e comunicação, bem como através do monitoramento por meio de atividades gerenciais contínuas. A coleta de dados foi realizada por meio de pesquisa survey com a utilização de questionário estruturado com questões fechadas e abertas, o qual foi aplicado aos docentes e técnicos da Universidade. Durante o processamento e as análises do resultado foi aplicado o modelo Palfi e Bota-Avram, que consiste na comparação entre modelos internacionais de controle interno obtendo-se o grau de semelhança e dessemelhança entre eles a partir do cálculo do Coeficiente de Jaccard. Os resultados mostram que há grande dissimilaridade entre o modelo COSO e o Sistema de Controles Internos da UFAL, principalmente no que tange ao componente de Monitoramento
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Kušnírová, Barbora. "Aplikace SOX v IBM Česká republika." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10467.
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This paper is about Sarbanes-Oxley Act that was passed in response to the financial scandals such as Enron and WorldCom. SOX created organization PCAOB that has 6 auditing standards in its portfolio. My thesis is aim at Auditing standard no. 5. IBM was also affected by this law and so the thesis is focused on internal controls, testing and quarterly certification. At the end, there is a part about the relationship between IBM and its customers who are under this law as well.
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Zhang, Christophe. "Contrôle et stabilisation internes de systèmes hyperboliques en 1-D." Thesis, Sorbonne université, 2019. http://www.theses.fr/2019SORUS435.
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Dans cette thèse nous étudions des questions de contrôlabilité et de stabilisation de certains systèmes hyperboliques en une dimension d’espace, avec un contrôle interne. La première question traitée est celle de la contrôlabilité interne indirecte d’un système de deux équations d’ondes semilinéaires couplées, avec un contrôle fonction du temps et de l’espace. A l’aide de la méthode dite des contrôles fictifs, nous donnons des conditions suffisantes pour qu’un tel système soit localement contrôlable autour de 0, ainsi qu’une condition naturelle reliant le temps minimal de contrôle et le support du contrôle. Puis, nous étudions un cas particulier où les conditions suffisantes ne sont pas vérifiées, en appliquant la méthode du retour. La seconde question est celle de la conception de feedbacks saclaires explicites pour stabiliser des systèmes dont on sait qu’ils sont contrôlables. La méthode employée est inspirée de la méthode du backstepping telle que développée par Krstic, et de ses développements les plus récents : ainsi, la contrôlabilité du système étudié joue un rôle prépondérant ici. Elle permet d’obtenir des feedbacks stationnaires explicites qui stabilisent une équation de transport linéaire périodique exponentiellement, voire en temps fini. Pour finir nous illustrons cette méthode sur un système plus complexe, dit du “bac d’eau”. Nous prouvons que les linéarisés autour de tout équilibre à accélération constante non-nulle sont contrôlables si l’accélération n’est pas trop grande. La méthode donne des feedbacks qui restent explicites, mais ne sont plus stationnaires, et nécessitent l’ajout d’un intégrateur dans la boucle de stabilisationIn this thesis we study controllability and stabilization questions for some hyperbolic systems in one space dimension, with an internal control. The first question we study is the indirect internal controllability of a system of two coupled semilinear wave equations, the control being a function of time and space. Using the so-called fictitious control method, we give sufficient conditions for such a system to be locally controllable around 0, and a natural condition linking the minimal control time to the support of the control. Then, we study a particular case where the aforementioned sufficient conditions are not satisfied, applying the return method.The second question in this thesis is the design of explicit scalar feedbacks to stabilize controllable systems. The method we use draws from the backstepping method for PDEs elaborated by Miroslav Krstic, and its most recent developments: thus, the controllability of the system under consideration plays a crucial role. The method yields explicit stationary feedbacks which stabilize the linear periodic transport equation exponentially, and even in finite time. Finally, we implement this method on a more complex system, the so-called water tank system. We prove that the linearized systems around constant acceleration equilibria are controllable if the acceleration is not too strong. Our method then yields explicit feedbacks which, although they remain explicit, are no longer stationary and require the addition of an integrator in the feedback loop
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Macedo, Emerson Lima de. "Controles internos: percepções de gestores de negócio e de compliance sobre sua utilização como instrumento de competitividade." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24191.
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A competitividade tem sido uma das grandes questões empresariais brasileiras. Economias mais competitivas são capazes de crescer mais rapidamente e de forma sustentável a médio e longo prazos. De forma geral, as empresas brasileiras pouco alavancam as estruturas de controles internos como instrumento de vantagem competitiva, e associam esses controles a elementos dos seus programas de compliance e da burocracia empresarial. O objeto do presente estudo é entender de forma exploratória, diante da problemática apresentada, se os controles internos são efetivamente utilizados por empreendedores e gestores brasileiros como mecanismo de gestão para alavancagem de competitividade. O estudo foi desenvolvido com base no método quantitativo de caráter exploratório, em que a coleta de dados foi conduzida através de um estudo tipo survey, utilizando um questionário estruturado enviado a uma amostra não probabilística. Os resultados do estudo revelaram entre a população pesquisada, uma percepção de relação positiva entre a adequada implementação de controles internos e o desempenho operacional das empresas. Alguns resultados, porém, se mostraram preocupantes, como por exemplo, as lacunas de alinhamento entre as estruturas de controles internos e os objetivos estratégicos dos negócios, a falta de uma clara definição de processos críticos e os controles implementados no seu entorno e a baixa capacitação aos usuários, o que leva, por sua vez, à percepção por parte de parcela importante dos pesquisados, de que os custos decorrentes da implantação e operação de controles internos não são ainda plenamente justificáveis pelos seus benefícios. Outro importante fator de atenção reside na necessidade de melhoria na consistência e nível de utilização dos controles internos, o que também traz impacto negativo na percepção de custo/benefício.
Competitiveness has been one of the biggest Brazilian business issues. Competitive economies are able to grow more rapidly and sustainably in the medium and long terms. In general, Brazilian companies do not leverage internal control structures as an instrument of competitive advantage, rather, linking controls to elements of their compliance programs and corporate bureaucracy. The object of this study is to explore, given the presented problem, if Brazilian entrepreneurs and managers effectively use internal controls as management tools to leverage companies’ competitiveness. This study was developed based on a quantitative exploratory research in which the data collection was conducted through a survey-type study, using a structured questionnaire sent to a non-probabilistic sample. The results of the study revealed that an adequate implementation of internal controls positively contributes towards operational performance of the companies. Some results, however, were worrisome. for example, the alignment gaps between internal control structures and strategic business objectives, the lack of a clear definition of critical processes and the controls implemented around them and the low level of users’ competence. These factors leads, in turn, to the perception by an important portion of respondents that the costs arising from the implementation and operation of internal controls are not yet fully justified by their benefits. There is also a need to improve the consistency and level of use of internal controls, which also has a negative impact on the cost/benefit perception.
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Alves, Gilberto Cabeleira. "Um estudo sobre a estruturação de funções de controles internos em instituição financeira no Brasil." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1426.
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Previous issue date: 2010-10-20This dissertation, a case study, has the purpose of examining the control functions in a large financial institution in Brazil and answer the central question: how and why to integrate the control functions in financial institutions? The study comprised the analysis of concepts, mission and approaches in use by Internal Control, Operational Risk Management and SOX Compliance functions. The internal control concept was identified as being the foundation of the three control functions under analysis. The framework of best practices in internal controls, COSO Internal Control Integrated Framework, is used to compare the way in which those functions operate. Interviews and questionnaires are used to collect primary data and documental analysis and observation for secondary data. Answers from the participating areas indicate that the departments reviewed by the control functions consider integration as necessary. By analyzing the purpose of those functions it is identified that Operational Risk Management and SOX Compliance functions have different purposes and focuses, the first aims at reducing the historic of losses and the later focuses on the quality of financial reporting, both functions report to different directors, have different performance measures and require different skill from their professionals. Comparison of the practices in use indicates that those functions adopt similar approaches; however, not integrated. It is identified a number of examples of opportunities for integration, such as: implementing a shared process for identifying and ranking risks, monitoring controls and reporting. The full integration within a single department revealed to be not adequate, but it is accepted that those functions need to be reviewed to take advantage of the integration opportunities
Esta dissertação, um estudo de caso, tem por objetivo examinar funções de controle em instituição financeira de grande porte no Brasil e responder a questão central: como e por que integrar as funções de controle em instituições financeiras? O estudo compreende análise dos conceitos, objetivos e abordagens adotadas pelas funções: Controles Internos, Gestão de Riscos Operacionais e SOX Compliance. Identifica-se o conceito de controles internos como sendo o fundamento das três funções de controle em análise. A estrutura de melhores práticas do COSO Internal Control Integrated Framework é utilizada para comparar a atuação das três funções. Entrevistas e questionários são utilizados para coleta de dados primários, e análise documental e observação, para dados secundários. Respostas das áreas participantes indicam que departamentos sujeitos a revisões pelas funções de controle consideram a integração destas funções necessária. Análise dos objetivos destas funções identifica que Gestão de Riscos Operacionais e SOX Compliance possuem objetivos e enfoques diferentes, a primeira objetiva reduzir histórico de perdas, a segunda, qualidade dos reportes financeiros, ambas reportam para diretorias diferentes, possuem métricas de performance distintas e requerem diferentes habilidades de seus profissionais. Comparação das práticas em uso demonstra que estas funções adotam abordagens semelhantes, entretanto, não integradas. São identificados inúmeros exemplos de oportunidades de integração, tais como: implante de processos compartilhados para identificação e categorização de riscos, monitoramento de controles e reporte. A completa integração em área única mostrou-se não adequada, mas é aceito que a forma de atuação destas funções precisa ser revista para que aproveitem oportunidades de integração
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Ortiz, Angel. "Strategies to Reduce Occupational Fraud in Small Restaurants." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5241.
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Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.
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Kučerová, Lucie. "Implementace SOX." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16957.
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The thesis deals with the Sarbanes -- Oxley Act of 2002 (SOX). Reasons leading to its acceptance and the consequences are analysed. The costs and benefits of SOX implementation are compared from the individual and global view. The process of implementation is explained on the example of purchasing and account payable.
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Brum, Maria Cecilia da Silva. "Controles internos e de tecnologia da informação na mitigação dos riscos de conformidade das informações contábeis." Universidade do Vale do Rio dos Sinos, 2015. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3926.
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Este trabalho analisou a contribuição dos controles internos e de tecnologia da informação na mitigação dos riscos de conformidade das informações contábeis. Trata-se de um estudo descritivo, com abordagem qualitativa, realizado sob a forma de estudo de caso, incluindo questionários e entrevistas integrados operacionalmente com os frameworks de controles COSO e COBIT e com a fundamentação teórica tratada. A aplicação da pesquisa é um ambiente empresarial de transporte coletivo metroviário. Os principais achados evidenciam a importância da tecnologia da informação no ambiente empresarial e mitigar o risco de tecnologia foi identificado como o principal desafio da organização para garantir a conformidade de suas informações. O risco de tecnologia está direcionado à necessidade de atualização do sistema informatizado ante o ambiente de negócio e legislação aplicável. Retrabalho, controles adicionais, burocratização de processos e necessidade de centrar o controle no indivíduo são reflexos da maturidade do controle interno e da tecnologia da informação identificados na organização. A segregação de funções apresentou-se como importante ferramenta de controle para a conformidade das informações, e as rotinas, mesmo que não plenamente formalizadas, estão claramente definidas. Foi possível concluir que a conformidade das informações está assegurada pelos controles internos estabelecidos no nível operacional da organização, porque as ferramentas, que suportam a tecnologia da informação, não atendem plenamente o processo de negócio. Com isso, foi identificada a necessidade de uma gestão integrada de riscos estratégico e operacional para que haja uma melhoria na mitigação dos riscos de conformidade das informações.
This paper has aimed to analyze the contribution of internal controls and information technology to the mitigation of compliance risks of accounting information. This is a descriptive study, with qualitative approach, realized as a case study, including questionnaires and interviews operationally integrated with the frameworks of COSO and COBIT controls and with the presented theoretical foundation. The application of the survey is in the corporate environment of a public railway system. The main findings evidence the importance of information technology in a corporate environment and the mitigation of technology risk was identified as the main challenge of the organization to guarantee compliance of its information. Technology risk is directed to the necessity of upgrading the computerized system considering the corporate environment and the applicable legislation. Rework, additional controls, processes bureaucratization, and the necessity to centralize the control of the individual are reflections of the maturity of internal control and information technology in the organization. Segregation of functions appeared as an important tool of control to information compliance, and the routines, even not completely formalized, are clearly defined. It was possible to conclude that information compliance is assured by the internal controls established at the operational level of the organization because the tools, which support information technology, do not serve completely the business process. Therefore, the necessity of an integrated management of strategic and operational risks was identified in order to improve the mitigation of the compliance risks of information.
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Oliveira, David Elisiário de Matos Cardoso. "Conformidade com a S404 da lei Sarbanes Oxley no contexto nacional." Master's thesis, Instituto Superior de Economia e Gestão, 2008. http://hdl.handle.net/10400.5/4445.
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Mestrado em Gestão de Sistemas de InformaçãoA presente dissertação de mestrado expõe uma revisão bibliográfica sobre os antecedentes e os principais fundamentos da Lei Sarbanes Oxley (SOX), culminando com a apresentação de um caso de estudo sobre a conformidade com a secção com maior impacto nas organizações sujeitas a este normativo, a s404. São analisados os factos que conduziram à falência - e incentivaram a criação da Lei SOX - de duas das mais conceituadas empresas Norte Americanas, nomeadamente a adopção de práticas fraudulentas pela Gestão de Topo, e da eventual conivência entre estes e os auditores externos responsáveis pela certificação do reporte financeiro. As principais secções da lei são apresentadas quanto ao seu teor e impacto nas empresas, com especial enfoque na necessidade destas ajustarem o seu modus operandis de forma a responderem às novas exigências impostas pela lei. O caso de estudo, descreve a forma como uma empresa Multinacional sedeada em Portugal respondeu às exigências da s404 e em que medida converteu essa obrigação em valor acrescentado para a empresa e seus colaboradores, através da adopção de uma estratégia efectiva de gestão de risco. A conclusão expõe os principais aspectos do modelo de conformidade com a s404 da Lei SOX adoptado pela empresa em estudo, nomeadamente os relacionados com a gestão de projecto, metodologia seguida, General IT Controls e transição para Business as Usual.
The present master's degree exposes a bibliographical revision about the record and the main provisions of the Sarbanes Oxley Law (SOX), culminating with the presentation of a case study about the conformity with the section with bigger impact in the companies which are subject to this law, the s404. The facts that drove to bankruptcy - and encouraged the creation of the SOX Law -of two of the most respected American North companies are analysed, namely the adoption of fraudulent practices by the Top Management, and of the eventual connivance between these and the external auditors responsible for the attestation of the financial report. The main sections of the law are presented in what regards its content and impact in the companies, with a particular concern about how the companies need to adjust their way of work to the new requirements imposed by the law. The case study, describes how a Multinational company with an office in Portugal answered the requisites of the s404 and how it transformed the obligation to be compliant in an increased value for the company and its staff, through the adoption of an effective strategy of risk management. The conclusion exposes the main aspects of the model of conformity with the s404 of the SOX Law adopted by the company in study, namely the related with project management, chosen methodology, General IT Controls and transition to Business the Usual.
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Pereira, Marcos Augusto Assi. "Os controles internos e contábeis na gestão de tesouraria." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1432.
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Previous issue date: 2010-10-26The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting
As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis
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Rockson, Albert. "Strategies for Preventing Financial Fraud in Church Organizations in Ghana." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7107.
Full textAbstract:
Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s coding guidelines. Data analysis followed recommendations from Yin, including examining the data, grouping data into categories, regrouping data in themes, interpreting the data, and producing empirically based findings that answered the central research question of the study. Three significant themes emerged from the data analysis: effective administration, good stewardship and accountability, and caliber of employees. Implementation of the findings may lead to positive social change by enhancing the donation appeal of church organizations, improving their finances, and enabling them to optimize their operations to benefit individuals, families, communities, and society.
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Mertlík, Ondřej. "Vnitřní kontrolní systém společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360546.
Full textAbstract:
This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.