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Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
Pág. 255 - 272
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to ...
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Kingsley Karunaratne Alawattegama
Pág. 9 - 20
Enterprise risk management (ERM) has gained an increased attention during the recent past as an integrated approach to manage risk for creating and preserving firm value. The objective of this study is to explore and empirically verify as to whether the ...
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Fifke Masyie Siwu,Agus T. Poputra
Pág. 1 - 17
PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this res...
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Teoh Ai Ping,Lee Kaih Yeang,Rajendran Muthuveloo
Pág. 222 - 229
This paper examines the relationship of Enterprise Risk Management (ERM) implementation to firm performance, the mediating role of strategic agility and moderating role of quality of internal audit function in this relationship among Malaysian public lis...
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Jan Colbert
As the new Chief Audit Executive (CAE) of the school district in Big City, you are interested in the lessons regarding internal control which can be learned from educator fraud (cheating) which occurred in the Atlanta Public Schools (APS) scandal. ...
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Shafawaty Mohamad Shabri,Ram Al Jaffri Saad,Azizi Abu Bakar
Pág. 240 - 245
This study investigates the effect of internal control systems on cooperative profitability. Internal control is described by Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework, which is limited to Control Environment, Risk...
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Lorraine Lee, James Whitworth, Susan Hermanson
Information technology (IT) has been identified as an important component of a companys internal control and general business environment (COSO 2009). This paper examines how IT innovativeness can create value in the accounting domain through its role in...
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Jan Colbert
Shortly after placing the administrative assistant (AA) on leave for excessive unreported absences and poor work, Dr. Peters, the MBA Director at a large regional university, discovered 98 pay envelopes. These were made out to former graduate students an...
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Lou X. Orchard, Matthew L. Hoag
Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this impo...
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Houdini Fourie,Christo Ackermann
AbstractBoards of directors have the ultimate responsibility for governance ? including internal control ? in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a ...
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