<p>Small and medium size enterprises are currently the major part of economic activities through out the world. Nowadays, they represent about 99% of all types of enterprises in Sweden, with providing high job opportunities to its labour force as these enterprises need focus in their development; the internal control mechanism is a means and a way of directing, monitoring and measuring the SMEs resources. It plays an important role in preventing and detecting fraud and protecting the physical and intangible resources as well as leading to high efficiency of the business operation. one since it contributes a lot for the majority of business enterprise involved in SMEs.</p><p>This study examines and describes the effectiveness of internal control systems in Swedish small and medium size enterprises. The study focuses on the main five components of internal control and their impact on achieving the company’s objectives. In so doing, the study creates a better understanding of effective internal control that may be applicable to the context of SMEs and establish theoretically the features of an effective internal control for sampled SMEs. To achieve this objective we formulate one research question: system of SMEs comply with the principles of effective internal control? into how closely SMEs follow the virtues of effective internal control in their business operation.</p><p>Applying an inductive approach in qualitative interview, the study found out that, contrary to what is generally suggested, SMEs are aware of the importance of having a good internal control system. The findings of the research enabled the emergence of a theory grounded in the collected data. Indeed, the major features of an effective internal control system applicable for SMEs are found to be control activities, effective information and communication system, effective monitoring and evaluation system framework.</p><p>Key words: <strong>SMEs, internal control, control environment, risk management, control activities, information and communication, monitoring and evaluation</strong></p>

Small and medium size enterprises are currently the major part of economic activities through out the world. Nowadays, they represent about 99% of all types of enterprises in Sweden, with providing high job opportunities to its labour force as these enterprises need focus in their development; the internal control mechanism is a means and a way of directing, monitoring and measuring the SMEs resources. It plays an important role in preventing and detecting fraud and protecting the physical and intangible resources as well as leading to high efficiency of the business operation. one since it contributes a lot for the majority of business enterprise involved in SMEs. This study examines and describes the effectiveness of internal control systems in Swedish small and medium size enterprises. The study focuses on the main five components of internal control and their impact on achieving the company’s objectives. In so doing, the study creates a better understanding of effective internal control that may be applicable to the context of SMEs and establish theoretically the features of an effective internal control for sampled SMEs. To achieve this objective we formulate one research question: system of SMEs comply with the principles of effective internal control? into how closely SMEs follow the virtues of effective internal control in their business operation. Applying an inductive approach in qualitative interview, the study found out that, contrary to what is generally suggested, SMEs are aware of the importance of having a good internal control system. The findings of the research enabled the emergence of a theory grounded in the collected data. Indeed, the major features of an effective internal control system applicable for SMEs are found to be control activities, effective information and communication system, effective monitoring and evaluation system framework. Key words: SMEs, internal control, control environment, risk management, control activities, information and communication, monitoring and evaluation

The importance of Monitoring and Evaluation (M&E) during programme implementation has driven many governments, organisations and donors to invest substantial means in developing comprehensive M&E and tools. However, research reveals that, while some of these comprehensive M&E systems have been successfully implemented, others could not be used to achieve the purposes for which resources were utilised in designing them. Some writers have explained that, even though great effort is invested in the development of M&E systems, not all of them actually get implemented, or even if they do, they are only partially implemented. One reason cited was the complexity of M&E systems, which makes implementation difficult. The Non-Governmental (NGO) sector in its implementation of social programmes, uses M&E systems and frameworks to monitor programmes for various reasons, including accountability and organisational learning purposes. A case study approach, using in-depth qualitative methods, was used to analyse the implementation of the M&E systems in SaveAct, an NGO based in Pietermaritzburg in KwaZulu-Natal. A semi-structured interview guide was used to collect primary data. Interviews were conducted with various role-players within the system to gather information about their experiences of implementing M&E systems. Documents and reports were analysed to investigate the nature of the M&E systems, and their purposes and uses and implementation successes and challenges. The findings of the study revealed that in SaveAct the M&E is done for the purpose of accountability to donors and for organisational learning and improvement in programmes. Two previous frameworks were designed for intensive evaluation purposes, but could not be fully implemented. Challenges that emerged include the comprehensive nature of the frameworks, lack of human capacity and limited finances for implementation. However, regular data collection for monitoring was being successfully undertaken. Some of the success factors identified include the simple and easy-to-understand data collection tools and the inclusion of M&E activities in the routine work of staff (mainstreaming). M&E systems that have simple tools which clearly outline the goals and where the functions are included in the daily routine of the staff, are more likely to be implementable. The conclusions of the study were that M&E systems can be made more implementable if they are designed with an understanding that the system components are interrelated and an attempt is made to see to it that each component is functional, to ensure the mode of action of the entire system. M&E systems and frameworks should be designed to be simple and clear. They should contain fewer tools and should be easily understood by the people who do the actual data collection. The tools with fewer questions were easier to implement than those with many questions. M&E functions in SaveAct were more successful when included in normal routine work of the staff, or mainstreamed, and not undertaken as a separate activity and also when they are located within planning and budgeting functions of the organisation. / Thesis (M.Soc.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2013.

Thesis (Ed. D.)--UCLA, 2008. / Vita. Includes bibliographical references (leaves 159-169).

Thesis (Ph.D.)--Hong Kong Polytechnic University, 2007. / Advisers: Albert P.C. Chan, Daniel W.M. Chan. Includes bibliographical references.

Thesis (M.Ed.)--Unitec New Zealand, 2008. / Coda (electronic version) title-page has 2009 date. Includes bibliographical references (leaves 109-121).

REGO, Joizia Lima Cavalcante. Avaliação do Desenho da Ferramenta de Monitoramento das Ações e Projetos Prioritários – MAPP no Governo do Estado do Ceará. 2015. 127f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Avaliação de Políticas Públicas, Fortaleza (CE), 2015. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-06-15T14:23:40Z No. of bitstreams: 1 2015_dis_jlcrego.pdf: 5116372 bytes, checksum: 0c4e505d9e7ff8f0b44fcc4d80944fbb (MD5) / Approved for entry into archive by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-06-15T14:36:15Z (GMT) No. of bitstreams: 1 2015_dis_jlcrego.pdf: 5116372 bytes, checksum: 0c4e505d9e7ff8f0b44fcc4d80944fbb (MD5) / Made available in DSpace on 2016-06-15T14:36:15Z (GMT). No. of bitstreams: 1 2015_dis_jlcrego.pdf: 5116372 bytes, checksum: 0c4e505d9e7ff8f0b44fcc4d80944fbb (MD5) Previous issue date: 2015 / The objective of this dissertation is to evaluate the design of the Management and Planning tool adopted by the state of Ceará, denominated Monitoring of Actions and Priority Projects - MAPP. The motivation for the investigation part of a restlessness occupational, to understand the concepts and execution, as well as instigating reflections and discussions about public spending control instrument adopted by the Government of the State of Ceará. The time frame was the 2007 to 2014 period of implementation of the Management and Planning tool MAPP. This evaluation seeks to discover through qualitative analysis from the perspective of some analytical axes of the in-depth evaluation (RODRIGUES, 2008; 2011) which considers the conceptual bases, the institutional trajectory and analysis of context. In this ambit, the methodological perspective uses the bibliographic research technique, documentary and open interviews, which provided clues for understanding the perceptions of those involved subjects, the creators and performers tool as well as examine the socio-political context. To understand the MAPP design context in the state, promotes the theoretical dialogue between the positivist conception of the Holanda (2006), the constructivist paradigm of the authors Guba and Lincoln (2011), and the Lejano post-constructivist (2012) in that supports new reflections on the conduct and monitoring of social projects of government from the perspective of democratic participation of the subjects involved. / O objetivo desta dissertação é avaliar o desenho da ferramenta de Gestão e Planejamento adotado pelo estado do Ceará, denominada Monitoramento das Ações e Projetos Prioritários – MAPP. A motivação para este estudo parte de uma inquietação profissional em compreender as concepções e a execução dos gastos públicos por parte do Governo do Estado do Ceará, bem como do intuito de instigar reflexões e discussões sobre os instrumentos de controle na gestão do erário. O recorte temporal foi o período de 2007 a 2014, período da implantação da ferramenta de Gestão e Planejamento – MAPP no estado. A referida avaliação busca desvendar – por meio da análise qualitativa, na perspectiva de alguns eixos analíticos da avaliação em profundidade (RODRIGUES, 2008; 2011), na qual se consideram as bases conceituais – a trajetória institucional e a análise do contexto. Nesse âmbito, a perspectiva metodológica utiliza a técnica de pesquisa bibliográfica, documental e entrevistas abertas, as quais fornecem indícios para compreender as percepções dos sujeitos envolvidos, os idealizadores e os executores da ferramenta, bem como examinar o contexto sociopolítico. Para compreender o contexto do desenho do MAPP no estado, fomenta-se o diálogo teórico entre a concepção positivista de Holanda (2006), o paradigma construtivista dos autores Guba e Lincoln (2011) e o pós-construtivista Lejano (2012), em que se embasam novas reflexões sobre a condução e o monitoramento dos projetos sociais de governo na perspectiva da participação democrática dos sujeitos envolvidos.

nÃo hà / O objetivo desta dissertaÃÃo à avaliar o desenho da ferramenta de GestÃo e Planejamento adotado pelo estado do CearÃ, denominada Monitoramento das AÃÃes e Projetos PrioritÃrios â MAPP. A motivaÃÃo para este estudo parte de uma inquietaÃÃo profissional em compreender as concepÃÃes e a execuÃÃo dos gastos pÃblicos por parte do Governo do Estado do CearÃ, bem como do intuito de instigar reflexÃes e discussÃes sobre os instrumentos de controle na gestÃo do erÃrio. O recorte temporal foi o perÃodo de 2007 a 2014, perÃodo da implantaÃÃo da ferramenta de GestÃo e Planejamento â MAPP no estado. A referida avaliaÃÃo busca desvendar â por meio da anÃlise qualitativa, na perspectiva de alguns eixos analÃticos da avaliaÃÃo em profundidade (RODRIGUES, 2008; 2011), na qual se consideram as bases conceituais â a trajetÃria institucional e a anÃlise do contexto. Nesse Ãmbito, a perspectiva metodolÃgica utiliza a tÃcnica de pesquisa bibliogrÃfica, documental e entrevistas abertas, as quais fornecem indÃcios para compreender as percepÃÃes dos sujeitos envolvidos, os idealizadores e os executores da ferramenta, bem como examinar o contexto sociopolÃtico. Para compreender o contexto do desenho do MAPP no estado, fomenta-se o diÃlogo teÃrico entre a concepÃÃo positivista de Holanda (2006), o paradigma construtivista dos autores Guba e Lincoln (2011) e o pÃs-construtivista Lejano (2012), em que se embasam novas reflexÃes sobre a conduÃÃo e o monitoramento dos projetos sociais de governo na perspectiva da participaÃÃo democrÃtica dos sujeitos envolvidos. / The objective of this dissertation is to evaluate the design of the Management and Planning tool adopted by the state of CearÃ, denominated Monitoring of Actions and Priority Projects - MAPP. The motivation for the investigation part of a restlessness occupational, to understand the concepts and execution, as well as instigating reflections and discussions about public spending control instrument adopted by the Government of the State of CearÃ. The time frame was the 2007 to 2014 period of implementation of the Management and Planning tool MAPP. This evaluation seeks to discover through qualitative analysis from the perspective of some analytical axes of the in-depth evaluation (RODRIGUES, 2008; 2011) which considers the conceptual bases, the institutional trajectory and analysis of context. In this ambit, the methodological perspective uses the bibliographic research technique, documentary and open interviews, which provided clues for understanding the perceptions of those involved subjects, the creators and performers tool as well as examine the socio-political context. To understand the MAPP design context in the state, promotes the theoretical dialogue between the positivist conception of the Holanda (2006), the constructivist paradigm of the authors Guba and Lincoln (2011), and the Lejano post-constructivist (2012) in that supports new reflections on the conduct and monitoring of social projects of government from the perspective of democratic participation of the subjects involved.

nÃo hà / Este estudo investigou a implantaÃÃo e atuaÃÃo do Sistema de Monitoramento e AvaliaÃÃo do Programa Seguro-Desemprego na geraÃÃo de informaÃÃes articuladas com a gestÃo do programa. Sabe-se que a avaliaÃÃo sistemÃtica, contÃnua e eficaz surge como ferramenta gerencial poderosa, fornecendo aos formuladores de polÃticas pÃblicas e aos gestores de programas condiÃÃes para aumentar a eficiÃncia e a efetividade dos recursos aplicados em aÃÃes sociais. Todavia, faz-se necessÃrio avanÃar na teorizaÃÃo da prÃtica e buscar os consensos necessÃrios à constituiÃÃo de um encadeamento lÃgico do programa, que leve à elaboraÃÃo de instrumentos e procedimentos de mensuraÃÃo e observaÃÃo das suas atividades, resultados e impactos. Este estudo traz o seu mÃrito jà em sua concepÃÃo, pois percebeu que a Universidade, por meio da pesquisa, em termos prÃticos, pode e deve contribuir para aumentar a produtividade e a efetividade das organizaÃÃes governamentais e disponibilizar ferramentas, modelos e metodologias que sirvam de referÃncia para a melhoria da gestÃo pÃblica. O trabalho analisou, passo a passo, a construÃÃo do Sistema de Monitoramento e AvaliaÃÃo do Programa Seguro-Desemprego; inicialmente, abordando o contexto no qual se construiu o sistema, as condiÃÃes para sua implantaÃÃo, bem como verificando as concepÃÃes de AvaliaÃÃo e Monitoramento adotadas. Depois, descrevendo o modo como foi feita a estruturaÃÃo da base de dados, a construÃÃo de indicadores e o desenvolvimento das ferramentas informacionais. O ineditismo do trabalho à assegurado em dois sentidos: primeiro, na intenÃÃo de registrar, analisar criticamente e discutir um trabalho de pesquisa avaliativa feito pela prÃpria Universidade. Segundo, porque promoveu uma investigaÃÃo acadÃmica interligada com um projeto de parceria existente entre a Universidade e a AdministraÃÃo PÃblica, que se encontra ainda em desenvolvimento. No campo metodolÃgico, utilizou-se a abordagem qualitativa, empregando-se a tÃcnica de estudo de caso, valendo-se ainda da pesquisa bibliogrÃfica e documental para o embasamento teÃrico e exploraÃÃo do tema. No referencial teÃrico, para tratar acerca da avaliaÃÃo de programas pÃblicos e do Programa do Seguro-Desemprego, contou-se com as contribuiÃÃes de autores como: Arretche (2003); Belloni (2000); Chahad (1986, 2002); Cohen e Franco (2012); Cotta (1998); Jannuzzi (2014); Rua (2007); Santos (2012); Secchi (2010); Silva (2000); Talmage (1982); Weiss (1982a, 1982b); Worthen, Sanders e Fitzpatrick (2004); Zylberstajn e Balbinotto (2000), dentre outros. No arcabouÃo teÃrico, o trabalho teceu consideraÃÃes acerca da evoluÃÃo da avaliaÃÃo de programas, tratou dos aspectos histÃricos, legais e contextuais do Programa Seguro-Desemprego e caracterizou o Sistema de Monitoramento e AvaliaÃÃo do referido programa, que està sendo desenvolvido com o apoio tÃcnico da Universidade Federal do CearÃ. Para a discussÃo e anÃlise dos dados, foi adotado o mÃtodo da anÃlise de conteÃdo (BARDIN, 2011). A anÃlise dos dados refere-se Ãs etapas de implantaÃÃo e atuaÃÃo do Sistema de Monitoramento e AvaliaÃÃo no perÃodo de 2012 a 2014. As principais conclusÃes apontam para a perspectiva de que o Sistema de Monitoramento e AvaliaÃÃo do Programa Seguro-Desemprego, uma vez que contribui para o processo decisÃrio e para o aprimoramento das dimensÃes tÃcnicas, administrativas e polÃticas, passe a ser definido como instrumento institucional e adequado para agregar conhecimento e aperfeiÃoar o programa, bem como para redirecionar seus objetivos, quando necessÃrio, ou mesmo para reformular suas propostas e atividades. / This study investigated the implementation and performance of the Monitoring and Evaluation System â SMA of Unemployment Insurance Program â PSD in information developing articulated with the program management. It is known that the systematic, continuous and effective assessment emerges as a powerful management tool, providing to public political makers and program managers conditions to increase efficiency and effectiveness of the resources invested in social actions. However, it is necessary to advance in theorization of the practice and seek the necessary consensus to establishment of a logical sequence of the program which leads to the development of instruments and measurement procedures and observe their activities, results and impacts. This study already brings its merit in its conception because it realized that the University, through research and in practical terms, can and should contribute to increase the productivity and effectiveness of government organizations and provide tools, models and methodologies to serve as reference to the improvement of public administration. The work analyzed, step by step, the construction of SMA of PSD, initially, dealing with the context in which the system was built, the conditions for its implementation, as well as checking the concepts of Monitoring and Evaluation adopted. After, describing how the structure of the database was made, building indicators and the development of information tools. The originality of the work is handled in two ways: first, intention to record, analyze critically and discuss an evaluate research work done by the University. Second, because it promoted academic research connected with an existing partnership project between the University and the Public Administration, which is still in development. In the methodological field, it was done a qualitative approach, using the case study technique, making use also of bibliographic and documentary research to the theoretical background and exploration of the theme. In the theoretical referential to deal with on the assessment of public programs and the Unemployment Insurance Program, included contributions from authors such as: Arretche (2003); Belloni (2000); Chahad (1986, 2002); Cohen and Franco (2012); Cotta (1998); Jannuzzi (2014); Street (2007); Santos (2012); Secchi (2010); Silva (2000); Talmage (1982); Weiss (1982a, 1982b); Worthen, Sanders and Fitzpatrick (2004); Zylberstajn and Balbinotto (2000), among others. In the theoretical reference, the study made comments about the development of program evaluation, has dealt historical, legal and contextual aspects of the PSD and the PSD characterized the SMA, which is being developed with technical support from Federal University of CearÃ. For a discussion and analysis of data, it was adopted the method of content analysis (BARDIN, 2011). Data analysis refers to SMA performing and establishing steps in the period 2012 to 2014. The main conclusions point to the prospect that the Monitoring System and PSD evaluation contribute to the decision making process and the improvement of technical, administrative and political dimensions will be defined as an institutional instrument and appropriate to add knowledge and improve the program, as well as redirect its goals, when necessary or even to reformulate its proposal and activities.

Masters in Public Administration - MPA / The buzzword in recent development policy-making is PM&E. The notion is that; participatory approaches have the appropriate remedy to curb the problem of exclusion. That notwithstanding, the approach has become rhetoric in certain quarters rather than practical as admitted by some scholars who hold the principle in high esteem. Inferences from the concept of empowerment as put forward by Narayan (2005), might be the premise for rethinking the debate surrounding the inclusion of beneficiaries in participatory monitoring and evaluation because of its undulation positive effect on project outcomes. Over the past two decades, Ghana has initiated and implemented a good number of national policies and strategies that are youth-centered. The majority of these youth programmes are usually delineated in most public policies on thematic areas such as employment, education, health, among many others. A total of 120 respondents (project beneficiaries) were randomly selected for questionnaire administration, and 1 in-depth interviewed was conducted for this study. Using a Participation Perception Index (PPI), developed to assess the youth perception of the extent to which they were involved in the PM&E, the following were ascertained. It was evident that the youth were only made to actively participate in the data collection (as respondents) process. Evidently, the primary objective of the implementing agency was to secure the youth (beneficiaries) job rather than involving them in the project PM&E. The qualitative analysis also highlighted other critical factors affecting both the implementing agency and the youth (skills or know-how, cost, lack of beneficiaries' interest, non-existence of beneficiaries' associations) to ensure active participation. The study concluded that the end goal of the youth intervention programme is tied into the ideas of project sustainability which can be achieved when the various stakeholders are all on board in the PM&E.