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Journal articles on the topic 'Internal controls'

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Published: 4 June 2021
Last updated: 31 May 2022

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1

Candreva, Philip J. "Controlling Internal Controls." Public Administration Review 66, no. 3 (May 2006): 463–65. http://dx.doi.org/10.1111/j.1540-6210.2006.00602.x.

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2

Sampemane, Geetanjali. "Internal access controls." Communications of the ACM 58, no. 1 (January 2015): 62–65. http://dx.doi.org/10.1145/2687878.

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Sampemane, Geetanjali. "Internal Access Controls." Queue 12, no. 11 (November 2014): 30–34. http://dx.doi.org/10.1145/2693193.2697395.

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4

Hermanson, Dana R., Jason L. Smith, and Nathaniel M. Stephens. "How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements." Current Issues in Auditing 6, no. 1 (February 1, 2012): A31—A50. http://dx.doi.org/10.2308/ciia-50146.

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SUMMARY Based on survey responses from approximately 500 Chief Audit Executives (CAEs) and other internal auditors, this article provides an insider's view of the perceived strength of organizations' internal controls (i.e., internal control over financial reporting) in the Control Environment, Risk Assessment, and Monitoring components of the Committee of Sponsoring Organizations' (COSO 1992a) Internal Control—Integrated Framework. Although the respondents largely rate control strength as relatively high, we identify several areas for potential improvement of internal controls, especially related to assessing the “tone at the top,” as well as following up on deviations from policy and management override of controls. In analyzing individual control elements, we find that public companies' controls are consistently rated as more effective than those of other organizations. We also find a number of interesting differences across key industries, especially in the Monitoring component, where banks and other financial services firms appear to have more robust Monitoring controls than do healthcare and other services firms. The component-level analysis reveals that internal control component strength is positively related to the CAE reporting primarily to the audit committee, public company status, and the average tenure of the internal audit function staff, among other findings. Based on the survey findings, we describe key implications relevant to internal and external auditors, accounting researchers and educators, and management.
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Catanzaro, Thomas E. "Veterinary practice internal controls." Seminars in Veterinary Medicine and Surgery: Small Animal 11, no. 1 (February 1996): 44–50. http://dx.doi.org/10.1016/s1096-2867(96)80010-7.

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6

Goh, Beng Wee, and Dan Li. "Internal Controls and Conditional Conservatism." Accounting Review 86, no. 3 (May 1, 2011): 975–1005. http://dx.doi.org/10.2308/accr.00000041.

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ABSTRACT: This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition. Using a sample of firms that disclose material weaknesses (MWs) in internal controls under the Sarbanes-Oxley Act (SOX), we find a positive relation between internal control quality and conservatism. Specifically, firms with MWs exhibit lower conservatism than firms without such weaknesses. Further, firms that disclose MWs and subsequently remediate these weaknesses exhibit greater conservatism than firms that continue to have MWs. Overall, these results are consistent with strong internal controls acting as a mechanism that facilitates conservatism. Our study contributes to the literature on the reporting effects of strong versus weak internal controls.
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Malik, Muhammad Sadiq. "Effective Internal Controls for Asian Countries." Asia Proceedings of Social Sciences 2, no. 2 (December 3, 2018): 132–36. http://dx.doi.org/10.31580/apss.v2i2.414.

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The purpose of this article is to formulate an internal controls framework for instituting effective internal controls for the Asian countries private sector companies and public sector organizations. This research formulates recommendations for company management and governmental organizations of Asian countries regarding effective internal controls. Latest trends formulated from modern industry’s best practices, private sector companies and public sector organizations including U.S. DOD can be utilized by the Asian countries as a useful document to design a suitable internal controls for the company management and governmental organizations. The recommendations of this research may also assist the investors to assess the financial health of a company prior to undertaking investment decisions. Based on findings of this article a company can formulate a course of action for the company management to guarantee effective internal controls to prevent assets misappropriations, fraudulent financial statements reporting and general financial frauds. The internal controls assist the management of an organization through preventive and detective controls. The internal controls contribute in accurate financial statements preparations, conclusive and error free financial records, fraud detection, prevention of unlawful acts and misappropriations, successful and efficient business operations, and assets’ conservations .
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Werner, Michael, and Nick Gehrke. "Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits." Journal of Information Systems 33, no. 2 (April 1, 2018): 205–22. http://dx.doi.org/10.2308/isys-52112.

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ABSTRACT Auditors face new challenges when auditing internal controls due to the increasing integration of information systems for transaction processing and the growing amount of data. Traditional manual control testing procedures become inefficient or require highly specialized and scarce technical knowledge. This study presents audit procedures that follow a new approach. Instead of manually testing internal controls, automated procedures search for the absence of those controls. Process mining techniques are combined with advanced statistical analysis where process mining serves as a data analysis technique to create process models from the recorded transaction data. These are searched for critical data constellations in combination with an exploratory factor analysis to identify systematic deficiencies in the internal control system. The manual and time-intensive inspection of individual controls is replaced by automated audit procedures that cover the totality of recorded transactions. The study follows a design science approach and uses case study data for illustration.
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9

Decker, Jeffrey L. "Internal Controls For Public Sector Entities." Journal of Business Case Studies (JBCS) 8, no. 2 (February 8, 2012): 213–16. http://dx.doi.org/10.19030/jbcs.v8i2.6809.

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In a manner consistent with Heinze et al (2010), this paper focuses on revenue-related internal controls in the public sector. This paper can be used to benchmark whether public sector entities have proper internal controls in place. Finally, this paper can be used in the classroom to demonstrate how public sector entity internal controls need to be designed.
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10

Colbert, Jan. "How to monitor internal controls." Journal of Corporate Accounting & Finance 19, no. 4 (2008): 41–45. http://dx.doi.org/10.1002/jcaf.20401.

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11

Nedelman, Jerry, Patrick Heagerty, and Charles Lawrence. "Quantitative PCR with internal controls." Bioinformatics 8, no. 1 (1992): 65–70. http://dx.doi.org/10.1093/bioinformatics/8.1.65.

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12

Brown, Nander. "Internal Controls and Systems Integrity." EDPACS 18, no. 3 (September 1990): 9–14. http://dx.doi.org/10.1080/07366989009451221.

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13

Amorim, José M., Daniela Pereira, Marta G. Rodrigues, José Beato-Coelho, Margarida Lopes, André Cunha, Sofia Figueiredo, et al. "Anatomical characteristics of the styloid process in internal carotid artery dissection: Case–control study." International Journal of Stroke 13, no. 4 (September 14, 2017): 400–405. http://dx.doi.org/10.1177/1747493017730779.

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Introduction Pathophysiology of cervical artery dissection is complex and poorly understood. In addition to well-known causative and predisposing factors, including major trauma and monogenic connective tissue disorders, morphological characteristics of the styloid process have been recently recognized as a possible risk factor for cervical internal carotid artery dissection. Aims To study the association of the anatomical characteristics of styloid process with internal carotid artery dissection. Methods Retrospective, multicenter, case–control study of patients with internal carotid artery dissection and age- and sex-matched controls. Consecutive patients with internal carotid artery dissection and controls with ischemic stroke or transient ischemic attack of any etiology excluding internal carotid artery dissection, who had performed computed tomography angiography, diagnosed between January 2010 and September 2016. Two independent observers measured styloid process length and styloid process distance to internal carotid artery. Results Sixty-two patients with internal carotid artery dissection and 70 controls were included. Interobserver agreement was good for styloid process length and styloid process–internal carotid artery distance (interclass correlation coefficient = 0.89 and 0.76, respectively). Styloid process ipsilateral to dissection was longer than left and right styloid process in controls (35.8 ± 14.4 mm versus 30.4 ± 8.9 mm and 30.3 ± 8.2 mm, p = 0.011 and p = 0.008, respectively). Styloid process–internal carotid artery distance ipsilateral to dissection was shorter than left and right distance in controls (6.3 ± 1.9 mm versus 7.2 ± 2.1 mm and 7.0 ± 2.3 mm, p = 0.003 and p = 0.026, respectively). Internal carotid artery dissection was associated with styloid process length (odds ratio = 1.04 mm−1, 95% confidence interval = 1.01–1.08, p = 0.015) and styloid process–internal carotid artery distance (OR = 0.77 mm−1, 95% confidence interval = 0.64–0.92, p = 0.004). Conclusion Longer styloid process and shorter distance between styloid process and cervical internal carotid artery are associated with cervical internal carotid artery dissection.
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14

Pernsteiner, Aimee, Dawna Drum, and Adam Revak. "Control or chaos: impact of workarounds on internal controls." International Journal of Accounting & Information Management 26, no. 2 (May 8, 2018): 230–44. http://dx.doi.org/10.1108/ijaim-12-2016-0116.

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15

Kim, Heung Hoi. "Managing Internal Controls as a Means of Corruption Control." Korea Association for Corruption Studies 25, no. 4 (December 30, 2020): 147–69. http://dx.doi.org/10.52663/kcsr.2020.25.4.147.

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16

Cangemi, Michael P. "Views on Internal Audit, Internal Controls, and Internal Audit’s Use of Technology." EDPACS 53, no. 1 (January 2, 2016): 1–9. http://dx.doi.org/10.1080/07366981.2015.1128186.

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17

Vaassen, E. H. J. "Control en de controllerfunctie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (April 1, 2003): 146–54. http://dx.doi.org/10.5117/mab.77.16291.

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Management control en internal control zijn processen, ofwel onderling samenhangende activiteiten die ertoe moeten leiden dat organisaties ‘in control’ komen of blijven. De controller zal in meer of mindere mate steunen op management controls dan wel internal controls. De functie van controller wordt tegenwoordig op verschillende manieren ingevuld. Afhankelijk van de invulling die een bepaalde controller aan zijn functie geeft, zal hij in meer of mindere mate steunen op management control of internal control. De laatste decennia laten een ontwikkeling zien waarin de interne controle is opgeschoven van controle gericht op de betrouwbaarheid van informatie, via controle gericht op de kwaliteit van de bedrijfsvoering, naar beheersing van de processen in organisaties en daarmee het huidige internal control. Daarmee vertoont internal control sterke overeenkomsten met management control. Dit artikel stelt dat, om te voorkomen dat de controller verwordt tot een statische functie die zich niet aanpast aan de veranderingen in de organisatie en haar omgeving, het onderscheid tussen management control en internal control moet worden losgelaten en dat de gesignaleerde convergentietendens tussen management control en internal control nastrevenswaardig is.
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18

Binh, Dao Thanh. "University autonomy and internal control." LAPLAGE EM REVISTA 7, no. 1 (May 18, 2021): 589–601. http://dx.doi.org/10.24115/s2446-6220202171861p.589-601.

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Desk research is conducted to discuss the inevitability of implementing the global trend of university autonomy in Vietnam and the need to strengthen internal controls to minimize university management risks. Comparative analysis is applied to analyze and evaluate the results of piloting university autonomy in different Vietnamese universities to identify the shortcomings and challenges. This study highlights the necessity of applying internal controls in Vietnamese universities to minimize management risks and strengthen accountability, as well as the necessity of completing the legal framework on university autonomy and internal controls to meet the requirements of comprehensive higher education reform in Vietnam. Research on internal control issues in Vietnam are mainly focused on commercial banks and state-owned corporations with only a few such studies in higher education given that the legal requirements for such controls in higher education has only been advanced since 2014. Our research is thus novel currently and offers solutions to the problems of implementation.
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19

Weiss, Dan. "Internal Controls in Family-Owned Firms." European Accounting Review 23, no. 3 (October 24, 2013): 463–82. http://dx.doi.org/10.1080/09638180.2013.821814.

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20

"Internal Body Clock Controls Fat Metabolism." Asian Journal of Cell Biology 6, no. 1 (December 15, 2010): 24. http://dx.doi.org/10.3923/ajcb.2011.24.24.

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21

Rouse, Robert W., Thomas R. Weirich, and Paul Munter. "New mandate: Reporting on internal controls." Journal of Corporate Accounting & Finance 15, no. 2 (2003): 59–66. http://dx.doi.org/10.1002/jcaf.10234.

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22

Singleton, Tommie. "Internal controls: Strategies for smaller companies." Journal of Corporate Accounting & Finance 19, no. 4 (2008): 37–40. http://dx.doi.org/10.1002/jcaf.20400.

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23

Rudi, K., J. Treimo, B. Moen, I. Rud, and G. Vegarud. "Internal Controls for Normalizing DNA Arrays." BioTechniques 33, no. 3 (September 2002): 496–502. http://dx.doi.org/10.2144/02333bm07.

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Rudi, K., J. Treimo, B. Moen, I. Rud, and G. Vegarud. "Internal Controls for Normalizing DNA Arrays." BioTechniques 33, no. 3 (September 2002): 496–502. http://dx.doi.org/10.2144/02333bm07_11823a.

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25

Chen, Jason, Ming-Hsien Yang, and Tian-Lih Koo. "A Control-Data-Mapping Entity-Relationship Model for Internal Controls Construction in Database Design." International Journal of Knowledge-Based Organizations 4, no. 2 (April 2014): 20–36. http://dx.doi.org/10.4018/ijkbo.2014040102.

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The internal controls construction of a transaction system is important to management, operation and auditing. In the environment of manual operation, the internal controls of the transaction process are all done by manual mechanism. However, after the transaction processing environment has been changed from manual operation to computerized operation, the internal control techniques have been gradually transformed from manual mechanisms to computerized methods. The essence of internal controls in operational activities is the data expressions or constraints. The adoption of information systems often results in internal control deficiencies and operating risks due to the data unavailable in database for the data expressions of internal controls. Hence, how to design database schema to support internal controls mechanism is becoming a crucial issue for a computerized enterprise. Therefore, this paper referred Entity-Relationship model (ER model) in order to propose a Control-Data-Mapping Entity-relationship (CDMER) model by manipulating the required fields of tables to design database to support internal controls construction. Finally, a simple simulated case is prepared for illustration of the CDMER model. The contribution of this paper is to enhance the reliability of information systems through internal controls construction by applying the model to design databases.
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Gao, Pingyang, and Gaoqing Zhang. "Accounting Manipulation, Peer Pressure, and Internal Control." Accounting Review 94, no. 1 (March 1, 2018): 127–51. http://dx.doi.org/10.2308/accr-52078.

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ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulates more if he believes that reports of peer firms are more likely to be manipulated. As a result, one firm's investment in internal controls has a positive externality on peer firms. It reduces its own manager's manipulation, which, in turn, mitigates the manipulation pressure on managers at peer firms. Firms do not internalize this positive externality and, thus, underinvest in their internal controls over financial reporting. The problem of underinvestment provides one justification for regulatory intervention in firms' internal controls choices. JEL Classifications: G18; M41; M48; K22.
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Cassar, Gavin, and Joseph Gerakos. "Determinants of Hedge Fund Internal Controls and Fees." Accounting Review 85, no. 6 (November 1, 2010): 1887–919. http://dx.doi.org/10.2308/accr.2010.85.6.1887.

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ABSTRACT: We investigate the determinants of hedge fund internal controls and their association with the fees that funds charge investors. Hedge funds are subject to minimal regulation. Hence, hedge fund managers voluntarily implement internal controls, and managers and investors freely contract on fees. We find that internal controls are stronger in funds with higher potential agency costs. Further, internal controls are stronger in funds domiciled in jurisdictions that provide investors with limited legal redress for fraud and financial misstatements. Short selling funds, however, are more likely to protect information about their investment positions by implementing weaker internal controls. With respect to fees, we find that the percentage of positive profits that the manager receives increases in the strength of the fund’s internal controls. Finally, removing the manager from setting and reporting the fund’s official net asset value, along with reputational incentives and monitoring by leverage providers, are all associated with lower likelihoods of future regulatory investigations of fraud and/or financial misstatement.
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Donelson, Dain C., Matthew S. Ege, and John M. McInnis. "Internal Control Weaknesses and Financial Reporting Fraud." AUDITING: A Journal of Practice & Theory 36, no. 3 (September 1, 2016): 45–69. http://dx.doi.org/10.2308/ajpt-51608.

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SUMMARY This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on this issue. Further, there is no evidence on the mechanism linking control strength to fraud risk. We find a strong association between material weaknesses and future fraud revelation. We theorize that this link could be attributable to weak controls (1) giving managers greater opportunity to commit fraud, or (2) signaling a management characteristic that does not emphasize reporting quality and integrity. We find support for the opportunity explanation, but not through specific accounts linked to control weaknesses. Instead, consistent with the PCAOB's assertion, weaknesses in entity-wide controls, not process-level controls, are associated with a higher risk of reporting fraud. JEL Classifications: M41.
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Chen, Ching-Lung, and Chung-Yu Chen. "Do Weak Internal Controls Affect Institutional Ownership Decisions?" Review of Pacific Basin Financial Markets and Policies 21, no. 03 (September 2018): 1850019. http://dx.doi.org/10.1142/s0219091518500194.

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Weak internal controls should increase risk perception among various contracting parties, e.g., institutional investors. This study examines whether the penalty firms pay for weak internal controls is associated with ownership decisions made by institutional investors in Taiwan and whether such decisions differ from those made by qualified foreign institutional investors (denoted as QFIIs) and local institutional investors. Empirical results indicate that weak internal controls are negatively associated with changes to institutional investor ownership, particularly for QFIIs. Further evidence shows that this negative association is more pronounced for firms with high divergence of control and cash-flow rights. This suggests that, faced with weak internal controls, institutions passively vote with their feet rather than actively monitor their portfolio firms. We demonstrate several diagnostic tests and show that the results are robust in various specifications.
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Kizirian, Tim, Tim Heinze, Wallace Leese, Samir Nissan, and Paule Pobloske. "Internal Controls For The Income Producing Real Estate Industry." Journal of Business & Economics Research (JBER) 10, no. 12 (November 29, 2012): 695. http://dx.doi.org/10.19030/jber.v10i12.7427.

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The current paper focuses on internal controls in the income producing real estate industry. The industry is unique in that most revenue is generated from contractual lease agreements. Since the revenue cycle is a principal area of waste, fraud and abuse, revenue-related internal controls are critical. An industry-specific list of controls is presented and can be used by accounting professionals and managers of income producing real estate firms to benchmark the appropriateness and sufficiency of their own internal controls. The paper can also be used in training settings to demonstrate the manner in which internal controls are often industry-specific.
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31

Dickins, Denise, and Rebecca G. Fay. "COSO 2013: Aligning Internal Controls and Principles." Issues in Accounting Education 32, no. 3 (September 1, 2016): 117–27. http://dx.doi.org/10.2308/iace-51585.

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ABSTRACT Strong systems of internal control over financial reporting (ICFR) are critical to the production of reliable financial statements. Securities and Exchange Commission (SEC) regulations require that companies design, maintain, and regularly evaluate their systems of ICFR, and Auditing Standard No. 5 requires that auditors evaluate companies' systems of ICFR. Therefore, it is necessary for accountants to be able to (1) describe and classify internal controls and (2) determine deficiencies in internal control. Recent reports suggest that accountants may lack sufficient training and guidance in these respects (e.g., Rapoport 2012). This activity provides an opportunity for students to practice these skills while learning more about the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) 2013 Framework. Provided are a summary discussion of ICFR and the COSO 2013 Framework, an outside-of-class reading assignment, and an activity that requires students (independently or in groups, either in or outside of class) to employ critical-thinking skills to: (1) classify (i.e., map) a listing of controls as being aligned with one (or more) of the COSO 2013 Framework's five components and 17 principles that comprise a well-designed system of internal control, and (2) identify any deficiencies (gaps) in design due to missing or inadequate internal controls.
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Rubino, Michele, Filippo Vitolla, and Antonello Garzoni. "How IT controls improve the control environment." Management Research Review 40, no. 2 (February 20, 2017): 218–34. http://dx.doi.org/10.1108/mrr-04-2016-0093.

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Purpose The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system. Design/methodology/approach This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation. Findings The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk. Practical implications The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control. Originality/value This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.
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Chen, Hanwen, Ting Li, and Chuancai Zhang. "Going Too Far Is as Bad as Not Going Far Enough: An Inverted U-Shaped Relationship between Internal Controls and Operational Efficiency." Journal of International Accounting Research 20, no. 2 (June 1, 2021): 25–50. http://dx.doi.org/10.2308/jiar-17-571.

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ABSTRACT In this study, we explore the inverted U-shaped association between internal control quality and firm operational efficiency. Although effective internal controls can facilitate and improve operational efficiency, excessive internal controls can negatively affect operational efficiency by (1) influencing management energy, attention, risk-taking, and innovation motivations, (2) hindering employees' creativity, enthusiasm, and trust. Our findings support the inverted U-shaped association. We further explore and prove the two channels through which internal controls affect firm operational efficiency: the “information channel” (the quality of internal management reports), and the “application channel” (the enforcement of internal controls). Additionally, we show that the inverted U-shaped association only exists in non-state-owned firms. We do not find significant association between internal control quality and operational efficiency in state-owned firms. Overall, this study suggests that firms should not only establish an optimal level of internal controls, but also enforce the internal controls effectively to achieve their intended goals.
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Bowlin, William F. "Early Internal Control Practices in the United States Army and the Evolution of Internal Control Practices in Businesses." Accounting Historians Journal 47, no. 1 (October 31, 2019): 1–18. http://dx.doi.org/10.2308/aahj-18-017.

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ABSTRACT This research analyzes, via an examination of documents from a frontier fort, Fort Abercrombie, Dakota Territory, the internal controls the U.S. Army had in place in the mid-1800s. Findings include: (1) that there are controls in place that safeguard assets, encourage efficient and effective use of funds, and comply with appropriations passed by the U.S. Congress; (2) the army's control system is similar in nature to the effective control system identified by the Committee of Sponsoring Organizations of the Treadway Commission; and (3) the army contributed to the evolution of internal controls in business.
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Puspasari, Novita, and Eko Suwardi. "THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS." Journal of Indonesian Economy and Business 31, no. 1 (October 15, 2016): 208. http://dx.doi.org/10.22146/jieb.15291.

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This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government
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36

Kumar, Sanjay, Ashutosh Deshmukh, Jiangxia Liu, and Kathryn E. Stecke. "An Analysis of Trust, Employee Trustworthiness, Fraud, and Internal Controls." International Journal of Strategic Decision Sciences 4, no. 3 (July 2013): 66–89. http://dx.doi.org/10.4018/jsds.2013070104.

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We analyze important strategic relationships among trust, employee trustworthiness, fraud, and internal controls. A game is modeled between a manager and an employee, two rational decision makers. The manager makes control decisions based on the strength of controls and on employee trustworthiness, which are modeled as functions of monetary and psychic costs and benefits of committing and not committing fraud. We propose a rich definition of trustworthiness that incorporates an employee’s propensity to commit fraud and sensitivity to controls. Equilibrium strategies are identified that could be used to determine the best strategy and the optimum strength of controls to use by identifying trustworthy, untrustworthy, and opportunistically trustworthy employees. A relationship of trustworthiness with a probabilistic choice of controls by the manager is established. As the strength of controls increases, the trustworthiness of the employees also increases, but a minimum critical level of trustworthiness is required to make controls effective. A high level of control may be needed to deter fraud. Also, this increase in trustworthiness does not translate to a proportional reduction of controls by the manager. We caution against excessive investments in internal controls. A low strength control with high probability of controls may be a cost effective way to deter fraud. We also explore the interaction of controls strength with the losses to the manager when fraud is committed. We find that control is not always a viable strategy. Optimal payoffs indicate that, unlike simultaneous decision making, under sequential decision making, the manager’s best strategy is to choose controls and auditing an employee. Policy implications and managerial insights of these findings are discussed.
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Barra, Roberta Ann. "The Impact of Internal Controls and Penalties on Fraud." Journal of Information Systems 24, no. 1 (March 1, 2010): 1–21. http://dx.doi.org/10.2308/jis.2010.24.1.1.

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ABSTRACT: Little prior research exists on the parameters of internal control activities. The Sarbanes-Oxley Act of 2002 (SOX 2002) makes identifying the properties of these parameters under various conditions important. In this paper, an analytical/reliability engineering methodology is used to investigate the relative impact of penalties versus other types of internal controls on managerial and non-managerial employees’ propensity to commit fraud. Ceteris paribus, increasing required effort with internal controls and/or increasing employee penalties, increases the minimum amount stolen when a fraud incident occurs; that is, more net assets will be taken per fraud incident with controls than without controls. The findings show that the firm’s least-cost scenario with managerial employees is to enforce maximum penalties. The firm’s least-cost scenario with non-managerial employees is to utilize alternative internal controls while imposing minimum penalties. Further, the effectiveness of separation of duties is dependent on the detective controls in the internal control system.
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Zheng, Jiashan. "Time Optimal Controls of the Lengyel–Epstein Model with Internal Control." Applied Mathematics & Optimization 70, no. 2 (July 18, 2014): 345–71. http://dx.doi.org/10.1007/s00245-014-9263-3.

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Zheng, Jiashan, and Yifu Wang. "Time Optimal Controls of the Fitzhugh–Nagumo Equation with Internal Control." Journal of Dynamical and Control Systems 19, no. 4 (September 27, 2013): 483–501. http://dx.doi.org/10.1007/s10883-013-9190-7.

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Zheng, Jiashan. "Time optimal controls of the Cahn-Hilliard equation with internal control." Optimal Control Applications and Methods 36, no. 4 (July 31, 2014): 566–82. http://dx.doi.org/10.1002/oca.2135.

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41

Muchlis, Moudy Chairina. "Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan." Return : Jurnal Akuntansi 12, no. 1 (May 31, 2021): 33–40. http://dx.doi.org/10.35335/return.v12i1.67.

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This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.
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42

Lehmann, Constance M. "Internal Controls: A Compendium of Short Cases." Issues in Accounting Education 25, no. 4 (November 1, 2010): 741–54. http://dx.doi.org/10.2308/iace.2010.25.4.741.

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ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing classes, auditing classes with IT or internal audit emphasis, or accounting information systems classes.
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Xiong, Yan, and Merle Martin. "Mapping Internal Controls Using System Documentation Tools." Review of Business Information Systems (RBIS) 10, no. 1 (January 1, 2006): 83–92. http://dx.doi.org/10.19030/rbis.v10i1.5309.

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Chen, Hanwen, Daoguang Yang, Joseph H. Zhang, and Haiyan Zhou. "Internal controls, risk management, and cash holdings." Journal of Corporate Finance 64 (October 2020): 101695. http://dx.doi.org/10.1016/j.jcorpfin.2020.101695.

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Cowan, David. "External pressure for internal information security controls." Computer Fraud & Security 2011, no. 11 (November 2011): 8–11. http://dx.doi.org/10.1016/s1361-3723(11)70113-0.

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Pathak, Jagdish. "Risk management, internal controls and organizational vulnerabilities." Managerial Auditing Journal 20, no. 6 (August 2005): 569–77. http://dx.doi.org/10.1108/02686900510606065.

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Witness, Global, and Partnership Canada Africa. "The Key to Kimberley: Internal Diamond Controls." Journal of Peacebuilding & Development 2, no. 1 (January 2004): 74–77. http://dx.doi.org/10.1080/15423166.2004.855949662469.

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Hume, Ian. "Internal controls in an international financial institution." Public Money & Management 32, no. 2 (March 2012): 137–44. http://dx.doi.org/10.1080/09540962.2012.656020.

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Singleton, Tommie. "Stop Fraud Cold with Powerful Internal Controls." Journal of Corporate Accounting & Finance 13, no. 4 (April 18, 2002): 29–39. http://dx.doi.org/10.1002/jcaf.10067.

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Rouse, Robert W. "Internal accounting controls: Does company size matter?" Journal of Corporate Accounting & Finance 21, no. 4 (May 2010): 3–4. http://dx.doi.org/10.1002/jcaf.20588.

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