We all know that the constitution is acted as a fundamental law for all the national people to follow. Moreover, the rights and obligations are also required by this critical foundation. In the same way, to enterprises, Internal Control plays a basic role of the future perspectives and strategic planning. We also find that even the most detail procedures should be designed based on the Internal Control. Therefore, a powerful Internal Control is considered a critical factor for a successful enterprise. Taking several examples regulated by the Ministry of Finance, we find out that government really emphasizes a lot on a corporate¡¦s Internal Control. However, the recent Procomp Informatics Ltd. and Infodisc Technology Corp. scandals, which brought great losses for both investors and creditors, thus have proven to be a failure for decades of promoting corporate¡¦s Internal Control. Obviously, the major failure cause comes from the corporate¡¦s Internal Control. In this study, we redesign the model of Internal Control according to the viewpoint of the ¡§architecture¡¨ in order to solve the serious situation nowadays. Furthermore, with the new viewpoint of the ¡§architecture¡¨ this study is able to reveal current shortcomings of an enterprise. After analyzing the whole situation, we present an ¡§architecture model¡¨ of Internal Control. By adopting this ¡§architecture model,¡¨ we can improve the process of traditional Internal Control and create a stable system helping future development of an enterprise. We hope that this study can open another aspect of thinking serving as a reference on designing and executing corporate Internal Control as well as enhancing corporate governance.

In recent years, upon the urgent request of increasing administrative efficiency by all circles, how to maximize the effect from the limitative resource shall be the goal that every unit of Armed Forces has to labour on. Internal control, internal review and internal auditing can be the unlackable roles In these process. Every unit can reach more outcomes in promoting effect and performing financial resource if use them perfectly. Loopholes that influence the order of financial affairs still occur from time to time. Researcher wants to probe into the roles of supervising in military organization. How can they establish a system which promote what is beneficial and abolish what is harmful to reach the goal of reorganization. This study probes into role performing of accountants by questionnaire method under internal control, internal review and internal auditing system, also referring to related documents as researching tools of this study. The object of the questionnaire will be members of Naval Command and it¡¦s subunits. The result of this study is as follows: 1.There are highly identifications but no differences by point of view from (non)accounts in institution, execution and outcome of internal control, internal review and internal auditing system. 2.In the internal control system, there are no remarkable differences in execution and outcome from gender, age, education, seniority, rank and position of accountants. There are differences in institution from positions of supervisor or non-supervisor. 3.In the internal review system, there are no remarkable differences in institution, execution and outcome from gender, age, education, seniority, rank and position of accountants, which leads a result that the accountants have a highly identification in the internal review roles. 4.In the internal audit system, there are differences in outcome from age and rank of accountants, as well in institution and execution from seniority. Suggestion on the follow-up researcher: 1.Review the limitation and deficient of this study. 2.State to relevant topics which this research institute derive, in order to offer to a follow-up researcher and consult.

The aim of this study is to develop and propose a strategic role enhancement for the Internal Auditing function for South African companies, by incorporating the Balanced Scorecard as a guide. The proposed strategy will be developed based on the methodology and the relevant elements and aspects for such a strategy derived from the latest literature on the subject. The concepts of Internal Auditing, strategy and Balanced Scorecard will be defined and discussed, by means of literature research. The intent of this paper is to consider the critical aspects regarding the utilisation of the Balanced Scorecard to enhance the strategic role of the Internal Auditor. / Mr. J. Bredenkamp

No abstract available. / Dissertation (MCom)--University of Pretoria, 2013. / gm2014 / Auditing / unrestricted

The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim of this research project was to investigate the importance of quality control within internal auditing functions as prescribed by the standards and guidelines of the internal auditing profession. It was also attempted to determine to what extent these standards and guidelines are applied within internal auditing functions in South Africa. The study concluded that quality control is not adequately applied within all internal auditing functions in South Africa. Compliance with the internal auditing standards (implemented on 1 January 2002) should contribute to improve the situation. The internal auditors’ professional body should motivate internal auditing functions to exercise quality control according to the internal auditing standards. This will uplift the image of the internal auditing profession and ensure the future existence of internal auditing functions. / Auditing / M.Comm.

Professor G. van Zyl

In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing. The research methods included questionnaire survey and literature review. Self-developed scale on ¡§The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing¡¨. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below: 1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference. 2. Accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference. The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical. Keywords: government bureau, accountants, internal control, internal review, internal auditing

The purpose of quality control within internal auditing functions is to ensure that internal auditing functions add value by providing a quality service. The aim of this research project was to investigate the importance of quality control within internal auditing functions as prescribed by the standards and guidelines of the internal auditing profession. It was also attempted to determine to what extent these standards and guidelines are applied within internal auditing functions in South Africa. The study concluded that quality control is not adequately applied within all internal auditing functions in South Africa. Compliance with the internal auditing standards (implemented on 1 January 2002) should contribute to improve the situation. The internal auditors’ professional body should motivate internal auditing functions to exercise quality control according to the internal auditing standards. This will uplift the image of the internal auditing profession and ensure the future existence of internal auditing functions. / Auditing / M.Comm.

Considerando a importância da avaliação do sistema de Contas a Pagar, bem como os riscos envolvidos, e que as entidades privadas sem finalidade de lucros devem obedecer, primeiramente, os princípios fundamentais e as normas da Contabilidade, o que se constata na realidade é que essas entidades não vem dando a devida atenção a estes procedimentos. Por isso, este estudo tem por objetivo avaliar o Sistema de Contas a Pagar de uma dessas instituições, e apresentar sugestões para a segurança e o aperfeiçoamento do Sistema. A organização estudada é sem fins lucrativos e se dedica à capacitação de servidores municipais nas várias áreas de atuação municipal. Primeiramente, buscou-se, por meio de referências bibliográficas, estabelecer o conceito de auditoria, suas origens, evolução da mesma no Brasil e a sua divisão em Auditoria Independente e Auditoria Interna. Num segundo momento foi analisado o sistema contábil existente, com especial atenção ao módulo do Contas a Pagar. Essa análise demonstrou haver fragilidades no sistema de controle interno. Constatada essa situação, foi então desenvolvida toda uma série de instrumentos e de procedimentos para dotar a organização de um sistema de Contas a Pagar confiável, bem como adotar uma sistemática de controles por projetos. Uma vez adotados os sistemas propostos será possível à organização controlar, efetivamente, o seu Contas a Pagar e a ter, tempestivamente, uma visão dos riscos envolvidos. Além disso, a nova formatação do sistema por projetos permitirá operacionalizar as prestações de contas aos stakeholders envolvidos. / Considering the importance of evaluating a Payables system, as well as the risks involved, and that the non-profit private entities must obey, first of all, the Accounting fundamental principles and norms, what we find in the day to day reality is that such entities are not giving the appropriate attention to these procedures. Thus, this study aims at evaluating the Payables System of one of these institutions, and presenting suggestions to the safeguard and betterment of the System. The organization studied is a non-profit one and it is dedicated to capacitating county personnel in the various areas of the municipal activities. Firstly, by using the available bibliographic references, the concept of Auditing, its origins and its evolution in Brazil, and its ramification in Independent Audit and in Internal Audit. have been established Afterward, the existing accounting system has been analyzed with special emphasis on the Payables module. This analysis has shown that a whole serie o fragilities did exist in their internal control system. Based on these findings a whole lot of instruments and procedures have been developed so that the organization would have a trustworthy Payables system, as well as an indication to provide the organization with a systematic projects control system. Whenever the proposed systems are implemented it will be possible to the organization to effectively control its Payables and to have, forthrightly, a perception of the risks involved. Furthermore, the new projects system format will enable the organization to be more accountable to all its stakeholders.

Considerando a importância da avaliação do sistema de Contas a Pagar, bem como os riscos envolvidos, e que as entidades privadas sem finalidade de lucros devem obedecer, primeiramente, os princípios fundamentais e as normas da Contabilidade, o que se constata na realidade é que essas entidades não vem dando a devida atenção a estes procedimentos. Por isso, este estudo tem por objetivo avaliar o Sistema de Contas a Pagar de uma dessas instituições, e apresentar sugestões para a segurança e o aperfeiçoamento do Sistema. A organização estudada é sem fins lucrativos e se dedica à capacitação de servidores municipais nas várias áreas de atuação municipal. Primeiramente, buscou-se, por meio de referências bibliográficas, estabelecer o conceito de auditoria, suas origens, evolução da mesma no Brasil e a sua divisão em Auditoria Independente e Auditoria Interna. Num segundo momento foi analisado o sistema contábil existente, com especial atenção ao módulo do Contas a Pagar. Essa análise demonstrou haver fragilidades no sistema de controle interno. Constatada essa situação, foi então desenvolvida toda uma série de instrumentos e de procedimentos para dotar a organização de um sistema de Contas a Pagar confiável, bem como adotar uma sistemática de controles por projetos. Uma vez adotados os sistemas propostos será possível à organização controlar, efetivamente, o seu Contas a Pagar e a ter, tempestivamente, uma visão dos riscos envolvidos. Além disso, a nova formatação do sistema por projetos permitirá operacionalizar as prestações de contas aos stakeholders envolvidos. / Considering the importance of evaluating a Payables system, as well as the risks involved, and that the non-profit private entities must obey, first of all, the Accounting fundamental principles and norms, what we find in the day to day reality is that such entities are not giving the appropriate attention to these procedures. Thus, this study aims at evaluating the Payables System of one of these institutions, and presenting suggestions to the safeguard and betterment of the System. The organization studied is a non-profit one and it is dedicated to capacitating county personnel in the various areas of the municipal activities. Firstly, by using the available bibliographic references, the concept of Auditing, its origins and its evolution in Brazil, and its ramification in Independent Audit and in Internal Audit. have been established Afterward, the existing accounting system has been analyzed with special emphasis on the Payables module. This analysis has shown that a whole serie o fragilities did exist in their internal control system. Based on these findings a whole lot of instruments and procedures have been developed so that the organization would have a trustworthy Payables system, as well as an indication to provide the organization with a systematic projects control system. Whenever the proposed systems are implemented it will be possible to the organization to effectively control its Payables and to have, forthrightly, a perception of the risks involved. Furthermore, the new projects system format will enable the organization to be more accountable to all its stakeholders.