In this thesis, I examine how auditors construct their mental representations and test their hypotheses about the strength of a client’s control environment. With regard to the former, I hypothesize that management’s frame of the control system and auditor’s retrieval of control environment information from memory may influence the auditor’s control environment mental representation and impact subsequent audit judgments. Consistent with my theoretical predictions, I find that retrieval of control environment information from memory biases an auditor’s mental representation, and that this biased mental representation impacts subsequent fraud assessment. In addition, there is limited evidence to support the conjecture that auditors may be susceptible to management’s framing of the internal control system resulting in relatively positive control environment evaluations which was found to transfer to some subsequent audit judgments. With regard to the latter, prior audit literature has examined how auditors evaluate person specific characteristics, such as competence, of other auditors, however there has been no research that has examined how auditors test such characteristics of client management. I disentangle whether auditors utilize a diagnostic and/or a conservative hypothesis testing strategy when testing client management’s ethicality and competence as these are fundamental components of the client’s control environment. A diagnostic testing strategy is evidenced by the auditor searching for the most informative information, whereas a conservative testing strategy is evidenced by the auditor searching for risks. I examine how a checklist decision aid contained in the current institutional context may inhibit auditors’ utilization of a diagnostic testing strategy, and examine how a schematic decision aid is able to enhance diagnostic testing. The results indicate that auditors utilize both diagnostic and conservative testing strategies when testing client management ethicality; however, the auditor’s testing strategy is only diagnostic when testing client management competence. In regard to decision aids, I found that when testing client management ethicality and competence, a schematic decision aid was able to increase the auditor’s extent of diagnostic testing. The checklist decision aid decreased the auditor’s extent of diagnostic testing only when testing client management ethicality, and was not different from unaided judgments when testing client management competence. / Thesis (Ph.D, Management) -- Queen's University, 2011-02-22 13:43:07.232

<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 internal auditing profession has undergone considerable changes during the past few years. A new definition has been formulated in 1999 for the profession and the Professional Practices Framework, including the Standards, has had to be adapted to incorporate this new definition. An internal auditor, in addition to being a control specialist, must now also assist management in a consulting capacity with risk management and corporate governance. According to the new Standards, an internal auditor should assist his or her organisation in maintaining effective controls by evaluating its effectiveness and efficiency and by continuously promoting improvement. The basis for the control system is a control environment that provides an atmosphere in which people conduct their activities and this has a direct influence on the way activities are structured, objectives are established and risk is addressed. HIV/AIDS is a disease that threatens the world as a whole, global economies, individual countries, governments and also the business world, especially individual organisations. It is therefore vital that the consequences of this potential risk on an organisation are studied. Various studies done on this subject have indicated that managements are aware of the possible risk of HIV/AIDS to their organisations, but no study has at yet investigated the role that internal auditors can play or the effect of HIV/AIDS on the control environment. This study firstly investigated whether HIV/AIDS has an effect on the control environment of an organisation. Secondly, the knowledge of internal auditors regarding the potential risk of HIV/AIDS to the organisation and the role they should play in assisting management with this risk, including its effect on the control environment, was investigated. The research findings showed that HIV/AIDS does have an effect on certain elements of the control environment, namely the competence of the workforce, organisational structure and the human resources policies and practices. The study also concluded that internal auditing should treat the risk of HIV/AIDS like all other risks threatening the organisation. Thus they should assist management in managing the risk and giving assurance to all stakeholders that the risk is being adequately managed. It was also concluded that although internal auditors are aware of the risk of HIV/AIDS to their organisations, especially the control environment, only a few internal auditing departments were performing their responsibilities in full. The level of commitment to managing this risk varied from total ignorance of HIV/AIDS in a business environment, to internal auditors performing audits on certain aspects in the management of this risk. HIV/AIDS is not a normal business risk. Factors such as additional legislation, the disease being non-notifiable, the stigma associated with the illness, the fact that no cure is available, and many more make this a difficult risk to understand and to manage, thus complicating the responsibilities of internal auditors. Professional guidance is needed for the internal auditor on how to handle this risk. / Dissertation (MCom(Internal auditing))--University of Pretoria, 2005. / Auditing / unrestricted

Lettuce is a highly nutritional crop that is sensitive to multiple stresses, including salt stress. The decreasing availability of salt-free water is posing a major challenge to growing nutritious lettuce in hydroponic systems. Despite evidence that salt stress affects yield and nutrition, its impacts on economically important growth stages are overlooked. This study addressed the knowledge gaps regarding the salt stress impact on romaine lettuce. Four independent experiments were conducted in controlled environment conditions using 2-38 lettuce genotypes, to assess the effects of salt stress at rosette or head formation. An increase in sodium chloride (NaCl) levels (0 to 150 mM) linearly decreased lettuce biomass. A positive association was observed between NaCl and sodium to potassium ion ratio. Lettuce was found to be sensitive to salt above 40 mM NaCl. The phenotyping of 38 lettuce genotypes revealed significant variability in salt stress tolerance. Genotype, Green forest exhibited a higher decline in fresh and dry biomass compared to Burgundy delight, indicating its higher sensitivity to salt stress. Sodium accumulation was significantly higher in both genotypes under salt stress, while potassium decreased in Green forest but remained relatively stable in Burgundy Delight. Hydro-primed lettuce had higher photosynthetic efficiency and oxidative stress tolerance than the control. Hydro-priming seed treatment could be used as a cost-effective priming technique to boost economic efficiency under stress. In addition, the low sodium: potassium ratio and high biomass can be used as indicators for selecting salt-tolerant genotypes.

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.

A paralisia cerebral (PC) é uma desordem permanente do movimento, tônus muscular ou postura causada por dano ao cérebro imaturo ou em desenvolvimento. A pesquisa demonstrou que a tecnologia Realidade Virtual (RV) pode ser usada em reabilitação para apoiar a aquisição de habilidades motoras e a realização de tarefas funcionais. O objetivo deste estudo foi explorar melhorias no desempenho de indivíduos com PC com prática no uso de um jogo virtual em um telefone celular e comparar seu desempenho com o grupo controle. Materiais e Métodos: Vinte e cinco indivíduos com PC foram pareados por idade e sexo com vinte e cinco indivíduos com desenvolvimento tipico. Os participantes foram convidados a executar uma tarefa de labirinto virtual, o mais rápido possível, em um telefone celular. Todos os participantes realizaram 20 repetições na fase de aquisição com a mão dominante, após a fase de aquisição; houve 5 minutos de descanso, em que o indivíduo não teve contato com a tarefa. Então, os participantes foram convidados a realizar 5 repetições na fase de retenção de curto prazo, usando o mesmo labirinto de aquisição. Para a fase de transferência, houve 5 repetições, porém com um caminho do labirinto oposto à aquisição.Como resultado, o grupo PC melhorou seu desempenho na fase de aquisição, manteve o desempenho, que foi comprovadona fase de retenção; além disso, foram capazes de transferir o desempenho adquirido em um caminho de labirinto oposto. O grupo PC levou mais tempo para executar a tarefa de labirinto, comparado ao grupo controle em todas as fases do estudo. Conclusão: Indivíduos com Paralisia Cerebral realizaram um jogo de realidade virtual (tarefa de labirinto) utilizando um telefone celular e, apesar das diferenças do grupo de controle, esse tipo de dispositivo oferece novas possibilidades de uso em programas de reabilitação / Cerebral palsy (CP) is a permanent disorder of movement, muscle tone or posture that is caused by damage to the immature and developing brain. Research has shown that Virtual Reality (VR) technology can be used in rehabilitation to support the acquisition of motor skills and the achievement of functional tasks. The aim of this study was to explore for improvements in the performance of individuals with CP with practice in the use of a virtual game on a mobile phone and to compare their performance with that of the control group. Materials and Methods: Twenty-five individuals with CP were matched for age and sex with twenty-five, typically developing individuals. Participants were asked to complete a VR maze task as fast as possible on a mobile phone. All participants performed 20 repetitions in the acquisition phase with the dominant hand, after the acquisition phase; there was 5 minutes rest, in which the individual had no contact with the task. Then, participants were asked to complete 5 trials in the short-term retention phase using the same maze of acquisition. For the transfer phase, there were 5 trials with a path of the labyrinth opposed to the acquisition. As a result the CP group improved their performance in the acquisition phase and maintained the performance, which was shown by the retention test; in addition, they were able to transfer the performance acquired in an opposite maze path. The CP group had longer task-execution compared to the control group for all phases of the study. Conclusion: Individuals with cerebral palsy were able to learn a virtual reality game (maze task) using a mobile phone, and despite their differences from the control group, this kind of device offers new possibilities for use in rehabilitation programs

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.

A paralisia cerebral (PC) é uma desordem permanente do movimento, tônus muscular ou postura causada por dano ao cérebro imaturo ou em desenvolvimento. A pesquisa demonstrou que a tecnologia Realidade Virtual (RV) pode ser usada em reabilitação para apoiar a aquisição de habilidades motoras e a realização de tarefas funcionais. O objetivo deste estudo foi explorar melhorias no desempenho de indivíduos com PC com prática no uso de um jogo virtual em um telefone celular e comparar seu desempenho com o grupo controle. Materiais e Métodos: Vinte e cinco indivíduos com PC foram pareados por idade e sexo com vinte e cinco indivíduos com desenvolvimento tipico. Os participantes foram convidados a executar uma tarefa de labirinto virtual, o mais rápido possível, em um telefone celular. Todos os participantes realizaram 20 repetições na fase de aquisição com a mão dominante, após a fase de aquisição; houve 5 minutos de descanso, em que o indivíduo não teve contato com a tarefa. Então, os participantes foram convidados a realizar 5 repetições na fase de retenção de curto prazo, usando o mesmo labirinto de aquisição. Para a fase de transferência, houve 5 repetições, porém com um caminho do labirinto oposto à aquisição.Como resultado, o grupo PC melhorou seu desempenho na fase de aquisição, manteve o desempenho, que foi comprovadona fase de retenção; além disso, foram capazes de transferir o desempenho adquirido em um caminho de labirinto oposto. O grupo PC levou mais tempo para executar a tarefa de labirinto, comparado ao grupo controle em todas as fases do estudo. Conclusão: Indivíduos com Paralisia Cerebral realizaram um jogo de realidade virtual (tarefa de labirinto) utilizando um telefone celular e, apesar das diferenças do grupo de controle, esse tipo de dispositivo oferece novas possibilidades de uso em programas de reabilitação / Cerebral palsy (CP) is a permanent disorder of movement, muscle tone or posture that is caused by damage to the immature and developing brain. Research has shown that Virtual Reality (VR) technology can be used in rehabilitation to support the acquisition of motor skills and the achievement of functional tasks. The aim of this study was to explore for improvements in the performance of individuals with CP with practice in the use of a virtual game on a mobile phone and to compare their performance with that of the control group. Materials and Methods: Twenty-five individuals with CP were matched for age and sex with twenty-five, typically developing individuals. Participants were asked to complete a VR maze task as fast as possible on a mobile phone. All participants performed 20 repetitions in the acquisition phase with the dominant hand, after the acquisition phase; there was 5 minutes rest, in which the individual had no contact with the task. Then, participants were asked to complete 5 trials in the short-term retention phase using the same maze of acquisition. For the transfer phase, there were 5 trials with a path of the labyrinth opposed to the acquisition. As a result the CP group improved their performance in the acquisition phase and maintained the performance, which was shown by the retention test; in addition, they were able to transfer the performance acquired in an opposite maze path. The CP group had longer task-execution compared to the control group for all phases of the study. Conclusion: Individuals with cerebral palsy were able to learn a virtual reality game (maze task) using a mobile phone, and despite their differences from the control group, this kind of device offers new possibilities for use in rehabilitation programs

Syfte     Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework.  Metod    En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse.  Teori    Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri.  Empiri    Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument.   Diskussion   Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier. / Purpose    The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework.     Methodology    A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment.  Theoretical Perspectives    The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry.  Empirical Foundation    The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents.  Discussion  The discussion section is characterized by the autors’ thoughts on  internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.