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

Sammanfattning – ”Betydelsen av internkontroll för effektiv styrning – ur revisorernas synpunkt”Datum: 28e maj 2015 Nivå: Magisteruppsats i företagsekonomi, 15 ECTS Institution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens Högskola Författare: Rasoul Adeli Axel Johansson23e augusti 1978 6e mars 1989 Titel: Betydelsen av internkontroll för effektiv styrning – ur revisorernas synpunkt Handledare: Stefan SchillerNyckelord: Internkontroll, effektivitet, styrning Frågeställning: Kan internkontroll bidra till att effektivisera styrningen av bolag enligt revisorerna, och i så fall hur? Syfte: Syftet med denna studie är att undersöka revisorernas syn på vikten av internkontroll. Syftet är även att undersöka om och hur internkontroll kan bidra till att effektivisera styrningen av bolag enligt revisorerna. Metod: Studien var av kvalitativ karaktär och baserades på sekundärkällor i form av litteratur och artiklar inom internkontroll, effektivitet och styrning. Primärkällor insamlades genom semistrukturerade intervjuer med utvalda respondenter. Resultatet analyserades med hjälp av tolkningsmetoden och COSO-modellen. Slutsats: Studien visade att internkontroll och effektiv styrning hänger ihop. Respondenterna ansåg att en lämplig nivå på internkontroll säkerställer resurser och bidrar till effektivitet. Det är viktigt att bolag har tydliga strategier, mål och ansvarsfördelning för att uppnå dessa. Riskbedömning bör ske på en lämplig nivå för att effektivisera verksamheten istället för att hämma den. Datoriseringen innebär ökade möjligheter och effektiviserar internkontroll, men kan samtidigt utgöra en risk. Uppföljning är viktigt och snabb uppföljning ger bolag mer tid att förebygga och åtgärda risker. / Abstract “The importance of internal control for effective governance - from the auditors’ point of view” Date: May 28th 2015 Level: Master thesis in business administration, 15 ECTSInstitution: Academy of the Economy, Society and Technology, EST, Mälardalen University Authors: Rasoul Adeli Axel JohanssonAugust 23rd 1978 March 6th 1989 Title: “The importance of internal control for effective governance - from the auditor's point of view” Tutor: Stefan Schiller Keywords: Internal control, Efficiency, Control, The COSO model Research questions: Can internal controls help to streamline the governance of companies according to the auditors, and if so, how? Purpose: The purpose of this study is to examine the Auditors views on the importance of internal control. The aim is also to examine whether and how internal controls can help to streamline the governance of the company according to the auditors. Method: The study was qualitative in nature and was based on secondary sources in the form of books and articles about internal control, efficiency and control. Primary sources was collected through semi-structured interviews with selected respondents. The results were analyzed using the method of interpretation and the COSO model. Conclusion: The study showed that the internal control and effective governance are linked. Respondents felt that an appropriate level of internal control ensures resources and contributes to efficiency. It is important that companies have clear strategies, goals and responsibilities for achieving these. Risk assessment should be done at an appropriate level to streamline operations instead of inhibiting it. Computerization means increased opportunities and streamlines internal control, but can also constitute a risk. Follow-up is important and rapid follow-up gives companies more time to prevent and address risks.

Stakeholder’s levels of trust and confidence in a company’s operational efficiency and leadership have been influenced negatively by some scandals in the last two decades. This creates a need for governance and transparency, through which corporate governance and social responsibility issues can get more attention from researchers, business and governmental and non-governmental bodies. Corporate governance and corporate social responsibility have also developed to a greater extent in the last decade because of financial crises, corporate scandals and globalization. More specifically, since the early 1990s, corporate governance has received the global attention and consideration in business organizations, financial institutions and governmental agencies required to potentially secure shareholder and stakeholder value. Furthermore, the need for corporate governance has become more important for operational efficiency as it could reduce information asymmetry and build investors’ and stakeholders’ confidence. The main aim of this thesis is to determine if corporate governance codes could be standardized based on a comparative study of two corporate governance codes in South Africa and Sweden and their application in the financial institutions of Nedbank and Nordea respectively. This thesis investigates how corporate governance influences business activities and reporting with an emphasis on assessing integrated reporting of social responsibility. This thesis also describes how Governance Metrics (GMI) attributes can measure the effective implementation of corporate governance codes that contribute to the achievement of sustainable business development and the maintenance of a secured relationship with shareholders and stakeholders. The findings of this thesis indicate that it is difficult to reach an agreement and we conclude that corporate governance should not be standardized because countries differ in their legal structure (laws and governing regulations), cultural and traditional background. Consequently, companies that operate within these countries are required to comply with the respective country’s laws, regulations and values; besides the corporate governance codes. As to stakeholder’s engagement, both Nedbank and Nordea have steady corporate values with clear focus on stakeholder value by providing the best services and social responsibility activities. The Nedbank and Nordea Board of Directors have shown greater accountability in the management of risk and their compliance with corporate governance codes regarding the Governance Metrics (GMI) attributes. To summarize, the managerial implication of the thesis is that companies within the same line of industry should see and use corporate governance code practices and reporting standards and adopt some of the codes, which can fit their own context.

Made available in DSpace on 2016-12-12T20:32:01Z (GMT). No. of bitstreams: 1 trab02.pdf: 146205 bytes, checksum: 7d037a505731d13ee792dc2396d455c4 (MD5) Previous issue date: 2005-11-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work aims to bring out and underscore the attributions of the Internal Control System, as well as to reinforce the need for implementing a Unit of Internal Control System into the local City Hall. Therefore, three features are important to be considered: the first is the objectiveness, taking into account not only the theory but some practice; the second is the motivation for the process; and the third is the contribution for those who are willing to know about the process. It is important to highlight that the intention is not to approach the existent universe of technical hypothesis, but to adapt and develop a study over the needs of the city local peculiarities. Thus, this work will highlight the administrative structure of Florianópolis City Hall serving for further discussion and improvement of Internal Control and Audit Committee Control proposed as an efficiency survey system already recognized. Finally, it is brought to light that only by an efficient internal control system it will be possible to fully apply what is required by the Federal Constitution. That is, planning that reaches efficient and effective aims and directresses, because repeated and sparse issues will only be solved when mistakes and irregularities are identified on time, otherwise they will cause indemnification when damage has already been produced. / Este trabalho tem o propósito de visualizar e ressaltar as atribuições do Sistema de Controle Interno e reforçar a necessidade e a importância da implantação de uma Unidade de Sistema de Controle Interno. Além desses fatores, se consideram importantes, para o trabalho, três características: a primeira, ser objetivo, com alguma prática, e não apenas teórico; a segunda, que tenha por objeto algo que realmente motive o processo; e a terceira, que dê algum tipo de contribuição para aqueles que, por uma ou outra razão, irão conhecê-lo. Ressalta-se, portanto, que a intenção não é abranger o universo de hipóteses técnicas existentes, havendo a necessidade de adaptação e desenvolvimento, no município, das peculiaridades locais. Enfim, o presente trabalho destacará a estrutura administrativa da Prefeitura Municipal de Florianópolis e servirá para a continuidade das discussões e aprimoramentos que envolvem o Controle Interno e Controladoria Interna propostos como sistema de avaliação da eficiência já reconhecida. Por fim, é importante a enfatizar que somente através de um eficiente sistema de controle interno é que se dará a ampla aplicação do que se extrai da Constituição Federal, que exige planejamento, atingimento de diretrizes e metas, com eficiência e eficácia, pois do contrário, apenas se resolverão, quando identificadas, questões amiúde e de forma esparsa, produzindo somente o ressarcimento do dano, pelo fato de não ser possível detectar erros e irregularidades em tempo oportuno.

El presente trabajo de investigación se realiza con la finalidad de evaluar la incidencia del control interno en el proceso de las cuentas por pagar en un contexto de proteger el activo disponible de la empresa Herramientas y accesorios SAC.La propuesta de llevar a cabo un adecuado sistema de control interno en las operaciones de cuentas por pagar contribuye eficazmente en cada una de las operaciones del efectivo y su acertada toma de decisiones. The present research work is carried out with the purpose of evaluating the incidence of internal control in the process of accounts payable in a context of protecting the available assets of the company Tools and accessories SAC.The proposal to carry out an adequate internal control system in the accounts payable operations contributes effectively in each one of the operations of the cash and its successful decision making.

When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. no outcome goal) and accountability (outcome accountability vs. judgment accountability) have on determining internal control effectiveness. I posit that AS No. 5 encourages auditors to have an outcome-motivated goal when conducting internal control audits, which encourages information seeking behaviors. These information seeking behaviors encourage the auditor to attend more to confirmatory information that supports their motivated goal more than information that conflicts with the motivated goal. I hypothesize that auditors who conduct integrated audits are more likely to rate internal control effectiveness higher compared to auditors conducting a non-integrated audit. I also hypothesize that having a judgment based accountability will help to mitigate the biased effects when auditors have outcome-motivated goals.

TÁVORA, Renato Vasconcelos. O papel do Conselho de Curadores como órgão de controle interno da Universidade Federal do Ceará na percepção da administração superior da instituição. 2012. 179f. (Dissertação) - Universidade Federal do Ceará, Pro-Reitoria de Pós-Graduação, Programa de Pós-Graducação em Políticas Públicas e Gestão da Educação Superior, 2012. / Submitted by Maria Josineide Góis (josineide@ufc.br) on 2012-07-23T13:01:48Z No. of bitstreams: 1 2012_Dis_RVTavora.pdf: 2242309 bytes, checksum: 2690e6b49be60293a97325a63a8542b5 (MD5) / Rejected by Maria Josineide Góis(josineide@ufc.br), reason: substituição do arquivo on 2012-07-27T13:02:27Z (GMT) / Submitted by Maria Josineide Góis (josineide@ufc.br) on 2012-07-27T13:04:29Z No. of bitstreams: 1 2012_Dis_RV Tavora.pdf: 2000910 bytes, checksum: 6211ee930a65c867a0b6eacd17b82863 (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2013-02-16T19:18:41Z (GMT) No. of bitstreams: 1 2012_Dis_RV Tavora.pdf: 2000910 bytes, checksum: 6211ee930a65c867a0b6eacd17b82863 (MD5) / Made available in DSpace on 2013-02-16T19:18:41Z (GMT). No. of bitstreams: 1 2012_Dis_RV Tavora.pdf: 2000910 bytes, checksum: 6211ee930a65c867a0b6eacd17b82863 (MD5) Previous issue date: 2012 / The development of technologies in their various fields is founded in scientific research. It is what fosters the great innovations that reflect the improvement of people's lives. In Brazil, research is mainly carried out by universities with funding from the Federal Union and agreements with private organizations. However, these require large investments and must be monitored by internal and external control mechanisms. In the Federal Universities, the Court of Audit and the Audit Committee General's Office conduct the external control, subsidized by the internal control system of each institution. The Board of Trustees of the UFC - CONCUR is an advisory body of collective deliberation, a member of Senior Management of the Federal University of Ceará, which aims to perform the duties of monitoring economic and financial institution, following all its budget execution. Although it has been established for this function, the senior management of the UFC is currently in study to extend the work of the CONCUR to reach other sectors considered important. Thus, this paper aims to investigate the perception that the Senior Management of the UFC has about the new role of the Board of Trustees as an organ of internal control, after the establishment of Internal Audit, checking for overlap of work or conflicts of jurisdiction and to investigate changes are being planned for the CONCUR and how they are implemented in practice, focusing on integrated view of the acts of audit. The method research approach was exploratory and descriptive techniques of archival research and literature, direct observation and interviews. The population studied was limited to members of Senior Management directly or indirectly linked to the issue of internal control of the UFC. Changes in the action of the Board of Trustees, in fact, are being studied, including backed by substantial changes in the actual Rules of the Curator. However, proposing significant changes to the work of an organ as the Curator is no simple task. Thus, we see that there is still no definitive conclusions by the Senior Management on the new profile and new form of action of this important deliberative body higher. / RESUMO O desenvolvimento das tecnologias, nos seus mais variados campos, é alicerçado pela pesquisa científica. É ela que fomenta as grandes inovações que refletem na melhoria de vida das pessoas. No Brasil, a pesquisa é realizada, principalmente, pelas Universidades Federais, com recursos da União e convênios com organizações privadas. Entretanto, esses grandes investimentos precisam e devem ser monitorados por mecanismos de controle interno e externo. Nas Universidades Federais, o Tribunal de Contas da União e a Controladoria Geral da União realizam o controle externo, subsidiado pelo sistema de controle interno de cada Instituição. O Conselho de Curadores (CONCUR) da Universidade Federal do Ceará (UFC) é um órgão consultivo de deliberação coletiva, integrante da Administração Superior da UFC, que tem como finalidade exercer as atribuições de fiscalização econômico-financeira da Instituição, acompanhando toda a sua execução orçamentária. Embora tenha sido instituído para tal função, a Administração Superior da UFC estuda ampliar os trabalhos do CONCUR para alcançar outros setores considerados importantes. Desta forma, esta dissertação objetiva discutir a percepção que a Administração Superior da UFC tem acerca do novo papel do Conselho de Curadores como órgão de controle interno, após a criação da Auditoria Interna, verificando se há sobreposição de trabalhos ou conflitos de competência e investigar que alterações são planejadas para o CONCUR e como serão implementadas, na prática, com foco na visão integrada dos atos de auditoria. O método de abordagem da pesquisa foi exploratório e descritivo, com técnicas de pesquisa documental e bibliográfica, observação direta e entrevistas. A população pesquisada se limitou a integrantes da Administração Superior ligados direta ou indiretamente ao controle interno da UFC. Mudanças na atuação do Conselho de Curadores, de fato, estão sendo estudadas, inclusive respaldadas por modificações substanciais no próprio Regimento da Curadoria. Entretanto, propor alterações significativas para os trabalhos de um órgão como a Curadoria não é tarefa simples. Há toda uma estrutura material e humana que deve acompanhar tais mudanças. Desta forma, percebemos que ainda não há conclusões definitivas por parte da Administração Superior, sobre o novo perfil e a nova forma de atuação deste importante órgão deliberativo superior.

La presente Tesis tiene la finalidad de comprobar la “INCIDENCIAS DEL CONTROL INTERNO EN EL ÁREA DE COMPRAS Y LA OPTIMIZACIÓN DE LA GESTIÓN DE UNA ENTIDAD BANCARIA EN EL DISTRITO DE SAN ISIDRO DE LIMA METROPOLITANA AÑO 2016-2017”. El tema elegido fue motivo de investigación debido a que, en el distrito de San Isidro existen entidades bancarias, las cuales podrían alcanzar un mejor desarrollo en sus procesos Internos, la cuantificación del Riesgo Operacional y la dirección de personas si supieran utilizar las herramientas necesarias para optimizar su gestión. La investigación se planteó como objetivo general analizar, si las incidencias del control interno en el área de compras influye en la Optimización de su Gestión de una entidad; el mismo que en su estructura abarcó desde el Planteamiento del Problema, Marco Teórico, Metodología, Resultados, Conclusiones y Recomendaciones, terminando con las Fuentes de información y Anexos correspondientes, dándole de esta forma integridad al trabajo realizado. Con el trabajo de campo, realizado durante el año 2017, se determinó que la aplicación de la metodología de la investigación científica, fue aplicada desde el planteamiento, el manejo de la información para el desarrollo de la parte teórico conceptual; así como también los objetivos, hipótesis y todos los otros aspectos vinculados al estudio; para finalmente, llevar a cabo la contrastación de las hipótesis para llegar a las Conclusiones, Recomendaciones y otros aportes de la Tesis. Como resultado de esta Tesis debemos concluir que nuestro aporte servirá como base y consulta para el apoyo a las áreas de compras de las entidades Bancarias, ya que estamos conscientes de que en su gestión confrontan innumerables limitaciones y dificultades. This thesis aims to verify the "INCIDENTS OF INTERNAL CONTROL IN THE AREA OF PURCHASES AND THE OPT.IMIZATION OF THE MANAGEMENT OF A BANK ENTITY IN THE DISTRICT OF SAN ISIDRO DE LIMA METROPOLITANA". The chosen topic was a reason for investigation, because in the San Isidro district there are banking entities, which could achieve a better development in their internal processes, a better implementation of the Operational Risk Management Framework and the management of people if they knew how to use the necessary tools to optimize their management. The general objective of the investigation was to analyze whether the effects of internal control in the purchasing area influence the Optimization of its Management of an entity; The same that in its structure covered from the Problem Approach, Theoretical Framework, Methodology, Results, Conclusions and Recommendations, ending with the Sources of information and corresponding Annexes, thus giving integrity to the work done. With fieldwork, carried out during 2017, it was determined that the application of scientific research methodology was applied from the approach, information management for the development of the theoretical conceptual part; As well as the objectives, hypotheses and all other aspects related to the study; To finally carry out the testing of the hypotheses to arrive at the Conclusions, Recommendations and other contributions of the Thesis. As a result of this thesis we must conclude that our contribution will serve as a basis and consultation for the support to the areas of purchases of the banking entities, since we are aware that in their management they confront innumerable limitations and difficulties.

Apresentar a percepção dos servidores públicos lotados na Auditoria Geral (ADG) da Controladoria Geral do Município do Rio de Janeiro (CGMRJ), sobre a eficiência do uso de Ferramentas de Controle Interno pelos gestores da coisa pública, pertencentes aos órgãos que compõem o Poder Executivo Municipal (PEM), no desempenho de suas funções. Os modelos atuais de gestão pública estão evoluindo a cada dia e precisam de informações que permitam a implementação de medidas corretivas, assim que a pesquisa se justifica, pois procura mostrar aos cidadãos o resultado da percepção desses servidores, que atuam na proteção do patrimônio público, em relação a quem está sujeito a sua ação, ao prestar contas, quanto: à eficiência e efetividade operacional; confiabilidade dos registros contábeis e financeiros; bem como a conformidade com leis e normas. A metodologia empregada envolve um estudo de caso, associado à pesquisa bibliográfica, exploratória, descritiva, pois além de ser um processo investigativo, utiliza diversos materiais escritos, bem como descreve um fenômeno. Enfim, a coleta de dados foi realizada através de um questionário onde foi combinado respostas de múltipla escolha e respostas abertas. O resultado desse estudo revela que à eficiência do Controle Interno está baixa nessas entidades. Os conceitos encontrados resultantes da percepção do grupo: Componentes do Controle Interno e reforçados, pela reduzida aplicabilidade das Ferramentas Gerenciais, mostra que esses elementos componentes das Ferramentas de Controle Interno precisam ser compromisso, na consciência desses gestores. / Present the perceptions of civil servants crowded the Auditor-General (ADG) of the Comptroller General of the Rio de Janeiro (CGMRJ) on the efficiency of the use of tools of Internal Control by the managers of public affairs, belonging to the agencies that make up the Executive Municipal (PEM), the performance of their duties. Current models of governance are evolving every day and need information to enable the implementation of corrective measures, so research is justified, as it seeks to show the public the result of the perception of these servers, which function is to protect public property, for those subject to its action, the account in respect of: efficiency and operational effectiveness, reliability of accounting records and financial and compliance with laws and regulations. The methodology involves a case study, together with the literature, exploratory, descriptive, as well as being an investigative process, using various written materials, and describes a phenomenon. Finally, the data collection was conducted through a questionnaire which was combined multiplechoice and open answers. The result of this study shows that the efficiency of internal control is low in these entities. The concepts found resulting from the perception of the group: Components of Internal Control and reinforced by the limited applicability of the Management Tools, shows that these component elements of internal control tools need to be committed in the consciousness of managers.

Title: Internal control in unlisted medium-sized manufacturing companies, A qualitative interview study on how medium-sized unlisted manufacturing companies work with internal control.                         Authors: Marc Neemeh Attaalla, Sajjad Ameen and Mojeb Abdul Majed Supervisor/ Tutor: Pia Nylinder, Martin HolgerssonDate: May 2021 Background and Problem discussion: Interna control in companies have become more relevant than ever in the recent decade. In US and Sweden, it is statutory to have an effective internal control in listed companies. The COSO- framework and an effective internal control is also well known among large companies. This created a curiosity to study how the internal control works in medium- sized companies that are not listed.    Purpose:The purpose of the study is to create a deeper understanding of how the unlisted medium-sized manufacturing companies work with internal control. Method:A qualitative interview study is the method that is used to fulfil the purpose of the research. The interviews were held with individuals in leading positions in seven different medium sized companies that were unlisted in the stock market. The interviews were conducted in themes based on COSO-frameworks five components.  Conclusion:All unlisted medium sized companies are working with the internal control. Companies are in large parts using COSO- frameworks five components unknowingly. We have also been able to identify similarities in difficulties regarding the interna control in the medium sized companies that have been studied.