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Internal Control System: 5 Components of Internal Control System
Internal Control Guidance and Thought Papers
Annukka Jokipii, Chenhall, Robert H. Most related items These are the items that most often cite the same works as this one and are cited by the same works as this one. Oliver Henk,
Internal auditing practices and internal control system
A broad concept, internal control involves everything that controls risks to an organization. Clerk conducting physical inventory count using a handheld computer in a Tesco Lotus supermarket in Sakon Nakhon, Thailand. At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective e. Internal control procedures reduce process variation, leading to more predictable outcomes.
Abstract Strengthening public sector accountability as an important consequence of government policies and their relevance to governance could improve the quality of financial reporting and strengthen the foundation of internal. Research aims to verify the influence of internal control over financial reporting quality and its impact on good governance of the public sector. With path analysis and unit analysis throughout the country, city, and province in South Sumatra, the results shows that through financial reporting quality, internal control gives better impact, significant, and positive influence to good governance. Strengthening public sector accountability as an important consequence of government policies and their relevance to governance could improve the quality of financial reporting and strengthen the foundation of internal. Keywords: Accountability; financial reporting; good governance; internal control; local government.