<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

La presente investigación denominada” El control interno y los efectos en el cumplimiento presupuestal de las Municipalidades de la Provincia de San Ignacio, departamento de Cajamarca en el año 2018”, tiene como objetivo analizar y determinar las incidencias de la aplicación del control interno empleando el modelo COSO en la gestión pública para la ejecución presupuestal, identificando las deficiencias que se presentan en la actualidad para la implementación del sistema de control interno, sugiriendo el planteamiento de políticas de acciones concretas y dirigidas al mejoramiento del cumplimiento presupuestal en las municipalidades de la Provincia de San Ignacio. Esta investigación es de enfoque descriptivo, interpretativo, se usaron las encuestas y entrevistas, así como el análisis documentario, nuestra población está compuesta por funcionarios del ámbito de la Gerencia de Planeamiento y Presupuesto, para un enfoque cualitativo la población se conformó por los alcaldes de cada municipalidad Distrital y la Provincial. Se realizó el análisis de los resultados obtenidos de las entrevistas utilizando la prueba estadística conocida como Correlación de Pearson. Finalmente se determinó que el uso de recursos económicos mediante la aplicación de un modelo de control interno puede optimizarse incrementando las partidas económicas en cada municipalidad de manera eficaz y eficiente. / The present investigation called "Internal control and the effects on budgetary compliance of the Municipalities of the Province of San Ignacio, department of Cajamarca in the year 2018", aims to analyze and determine the incidences of the application of internal control using the COSO model in public management for budget execution, identifying the deficiencies that are currently presented for the implementation of the internal control system, suggesting the approach of concrete action policies aimed at improving budget compliance in the municipalities of the Province from San Ignacio. This research is descriptive, interpretative approach, surveys and interviews were used, as well as documentary analysis, our population is composed of officials from the Planning and Budget Management, for a qualitative approach the population was formed by the mayors of each District and Provincial municipality. The analysis of the results obtained from the interviews was performed using the statistical test known as Pearson's Correlation. Finally, it was determined that the use of economic resources through the application of an internal control model can be optimized by increasing the economic items in each municipality effectively and efficiently. / Tesis

Thesis (DTech (Internal Auditing))--Cape Peninsula University of Technology, 2016. / Although South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the stimulation of the national economy, previous research studies show that these business entities have severe sustainability problems as approximately 75% of these business entities fail after being in operation for only three years. The latter dispensation is pinned on the belief that South African SMMEs make use of inadequate and/or ineffective internal control systems. Taking into account that a system of internal control comprises five inter-related elements, as well as the fact that management is responsible for the internal control in their respective business entities, this research study placed focus on determining the relationship which exist between the managerial conduct of management and the internal control activities evident in South African fast-moving consumer goods (FMCGs) SMMEs. In order to achieve the latter, two literature reviews were conducted (see Chapter 2 and Chapter 3) and, in turn, quantitative data were collected through a questionnaire and analysed accordingly through both descriptive statistics and inferential statistics (see Chapter 5). Based on the analysed data, a very weak negative statistically significant relationship was identified between the managerial conduct of management and the internal control activities evident in South African FMCG SMMEs. Regardless of the very weak negative statistically significant identified relationship, the results vindicate the importance of appropriate managerial conduct, as well as adequate and effective internal control activities. Stemming from this, a new proposed framework (Control Legacy-K Framework) was developed which South African FMCG SMMEs can implement to help enhance their overall sustainability which, in turn, can help them fortify their continuation rate in the foreseeable future (see Chapter 6).

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контрольной деятельности ФНС за исчислением и взиманием налогов при упрощенной системе налогообложения. Предметом исследования выступают экономические отношения, возникающие в процессе контроля налоговых органов за исчислением и уплатой налогов при применении упрощенной системы налогообложения. Целью магистерской диссертации является анализ контрольной работы ИФНС по Верх-Исетскому району г. Екатеринбурга за исчислением и полнотой уплаты налогов при применении упрощенной системы налогообложения (далее – УСН) и разработка рекомендаций, направленные на решение выявленных проблем. В заключении обозначены рекомендации, по увеличению эффективности налогового контроля за исчислением и полнотой уплаты налогов, при применении упрощенной системы налогообложения. / Final qualifying work (master's thesis) is devoted to the study of control activities of the Federal tax service for the calculation and collection of taxes under the simplified tax system. The subject of the study are the economic relations arising in the process of control of the tax authorities for the calculation and payment of taxes in the application of the simplified tax system. The purpose of the master's thesis is to analyze the control work of the IFNS in the Upper Iset district of Yekaterinburg for the calculation and completeness of tax payment in the application of the simplified tax system (hereinafter-STS) and develop recommendations aimed at solving the identified problems. In conclusion, the recommendations to increase the efficiency of tax control over the calculation and completeness of tax payment, the application of a simplified tax system.

Научная новизна исследования состоит в развитии теоретических и методических положений по совершенствованию подходов к оценке эффективности государственного (муниципального) финансового контроля, являющегося инструментом управления общественными финансами. В первой главе исследуются теоретические аспекты управления общественными финансами, рассматривается вопрос влияния государственного (муниципального) финансового контроля на процесс управления общественными финансами. Во второй главе проведен анализ нормативно-правовых актов, статистической информации и результатов контрольной деятельности, характеризующий систему государственного финансового контроля на примере Министерства финансов Свердловской области. В третьей главе сформулированы предложения по совершенствованию системы государственного (муниципального) финансового контроля, а также автором представлена модель оценки эффективности данной системы. / The scientific novelty of the study lies in the development of theoretical and methodological provisions for improving approaches to assessing the effectiveness of state (municipal) financial control, which is a tool for managing public finances. The first chapter examines the theoretical aspects of public finance management, considers the issue of the influence of state (municipal) financial control on the process of managing public finances. In the second chapter, an analysis of legal acts, statistical information and the results of control activities is carried out, characterizing the system of state financial control on the example of the Ministry of Finance of the Sverdlovsk Region. In the third chapter, proposals are formulated for improving the system of state (municipal) financial control, and the author presents a model for evaluating the effectiveness of this system.

Interna kontroller har blivit en central del för verksamheter för att identifiera och hantera risker. Med en tillförlitlig intern kontroll kan verksamheter säkerhetsställa att arbetet utförs på ett pålitligt sätt gällande lagar och regler. Med en bristande intern kontroll kan innebär att verksamheten hamnar på finansinspektionens sanktionslista som kan leda till böter eller i värsta fall bli av med tillståndet för att bedriva bankverksamhet. Syftet med studien är att förklara vilka framgångsfaktorer en finansiell verksamhet har för att implementera interna kontroller utifrån COSO;s ramverk. Hur ledningen och medarbetarna i en finansiell verksamhet implementerar och kommunicerar gällande den interna kontrollen med varandra.  Studien som presenteras är en kvalitativ fallstudie hos Dalarnas Försäkringsbolag som inte funnits med på finansinspektionens sanktionslista de fem senaste åren. Intervjuerna består av fyra ledare och tre medarbetare på Dalarnas Försäkringsbolag för att få djupare förståelse hur de arbetar med interna kontroller.  Resultatet i studien visar olika faktorer som kan vara bidragande till att Dalarnas Försäkringsbolag lyckas med en effektiv intern kontroll. Vi hoppas studien bidrar till en ökad förståelse över hur interna kontroller enligt COSO;s ramverk kan implementeras framgångsrikt i finansiella verksamheter. / Internal controls have become a central part of the business to identify and manage risks. With a reliable internal control, businesses can ensure that the work is carried out in a safe manner in accordance with laws and regulations. With a lack of internal control, a consequence can be that the business ends up on the Financial Supervisory Authority's sanction list, which can lead to fines or, in the worst case, losing the license to conduct banking activities.  The purpose of the study is to explain what success factors a financial business has in order to carry out internal controls based on COSO;s framework. How the management and employees in a financial business implement and communicate with regard to internal control with each other.  The study presented is a qualitative case study at Dalarnas Försäkringsbolag, which has not been on the financial inspection's sanctions list in the last five years. The interviews consist of four leaders and three employees at Dalarnas Försäkringsbolag to gain a deeper understanding of how they work with internal controls.  The results of the study show various factors that can contribute to Dalarnas Försäkringsbolag succeeding with effective internal control. We hope the study contributes to an increased understanding of how internal controls according to COSO's framework can be successfully implemented in financial activities.

Thesis submitted in fulfilment of the requirements for the degree Master of Technology: Internal Auditing in the Faculty of Business and Management Sciences at the Cape Peninsula University of Technology / South African Small, Medium and Micro Enterprises (SMMEs) play an important role in the stimulation of the national economy. However, according to previous research studies, these business entities have one of the worst sustainability rates in the world as approximately 80% of South African SMMEs tend to fail after being in operation for only three years. Taking the weak sustainability rate of these business entities into account, further studies suggest that South African SMMEs operate in a harsh economic environment, which, in turn, creates a breeding ground for risks to realise in, including that of occupational fraud risk. According to scholarly literature, the occurrence of occupational fraud risk is believed to stem from the utilisation of inadequate and/or ineffective internal control activities – South African SMMEs, in general, are believed to make use of inadequate and/or ineffective internal control activities. For this research study, focus was placed on investigating the effectiveness of internal control activities used within South African fast-moving consumer goods (FMCG) SMMEs to combat occupational fraud risk. This was achieved by conducting a literature review (see Chapter 2) to assist in the development of a survey to, in turn, conduct empirical research by collecting quantitative data from respondents (see Chapter 3). All relevant quantitative data gleaned were analysed using both descriptive statistics and inferential statistics (see Chapter 4). Based on the analysed data, it was found that although implemented internal control activities in sampled South African FMCG SMMEs were customised, a few internal control activities assisted in the combating of occupational fraud risk while the bulk of internal control activities did not assist in combating occupational fraud risk. Stemming from the study conducted, the inference was made that the occurrence (realisation) of occupational fraud risk may be exacerbated by the implemented internal control activities in South African FMCG SMMEs due to their ineffectiveness.

Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt sätt.   Syfte: Syftet med denna studie är att beskriva och förklara i vilken uträckning två företag på två olika börser i praktiken tillämpar en intern styrning och kontroll som står i överensstämmelse med COSO:s Internal Control - Integrated Frameworks fem komponenter samt studera hur det påverkar verksamhetsstyrningen.   Metod: En kvalitativ fallstudiestudie genomfördes på två bolag med i huvudsak hermeneutisk tolkningsansats och abduktivt tillvägagångssätt. Empiriinsamlingen skedde genom semi-strukturerade intervjuer och relevant material. Teorin underbyggdes av litteratur, artiklar och internetkällor.   Teori: I kapitlet ingår Svensk Kod för bolagsstyrning, Intern Styrning och Kontroll och slutligen det studien lägger vikt vid som är COSO:s ramverk.   Slutsats: Fallföretagen tillämpar en intern styrning och kontroll som i hög utsträckning stämmer överens med COSO Internal Control – Integrated Frameworks fem komponenter men med små skillnader. Trots att de är storleksmässigt olika och verkar i skilda branscher. / Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner.   Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management.   Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory.   Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on.   Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.

Graduation qualification work (master's thesis) is devoted to the study of the effectiveness of the control activities of tax authorities through the organization of cameral tax audits. The subject of the research is the economic relations arising in the process of evaluating the effectiveness of cameral tax audits on the example of the inter-district tax inspection of Russia No. 24 in the Sverdlovsk region. The purpose of the research is to study the theoretical positions and develop practical recommendations for improving the effectiveness of tax control. During the writing of the thesis: the basic concepts characterizing tax administration as part of the tax policy of the state are given, the mechanism for improving the control activities of tax authorities is reviewed, the problems of organizing control activities are identified, ways to solve them are proposed, and the economic efficiency of the measures proposed by the author is calculated. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию вопросов эффективности контрольной деятельности налоговых органов через организацию камеральных налоговых проверок. Предметом исследования выступают экономические отношения, возникающие в процессе оценки результативности камеральных налоговых проверок на примере межрайонной ИФНС России №24 по Свердловской области. Целью исследовательской работы является изучение теоретических положений и разработка практических рекомендаций по повышению результативности налогового контроля. В ходе написания диссертационной работы: даны основные понятия, характеризующие налоговое администрирование как часть налоговой политики государства, рассмотрен механизм совершенствования контрольной деятельности налоговых органов, выявлены проблемы организации контрольной деятельности, предложены пути их решения и рассчитана экономическая эффективность предложенных автором мероприятий.