Notes: ICS – internal control system; INNO – intensity of innovation; TL – transformational leadership; PERF – organizational performance; TL × ICS – interaction between TL and ICS; TL × INNO – interaction between TL and INNO; a, b, c – significance at the 10%, 5%, and 1% level...
Internal auditing practices and internal control system Faudziah Hanim Fadzil; Haron.Hasnah; Jantan.Muhamad.Internal auditing has undergone dramatic changes that have expanded its scope in a way that allows it to make greater contributions to the organization it serves. Internal auditing is also ...
TEACHING NOTES St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts.The article focuses on the use of role play by St. Patrick Co. to examine internal control and fraud detection concepts. Audit standards describe five components of internal control ...
Versions Notes Abstract This study investigates the influence of internal control systems (ICS) compliance on banks’ financial performance sustainability (FPS) in the Amman Stock Market. Using a questionnaire survey of sixteen listed banks, the extent of ICS compliance and its impact on various indic...
Versions Notes Abstract An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In detail, the partners...
The article reports on the launch of a report entitled "Internal Control-Integrated Framework," by Committee of Sponsoring Organizations of the Treadway Commission (COSO) in the U.S. It notes that the report deals with the impetus from the Sarbanes-Oxley Act in 2002, an authoritative document ...
Notes 1. https://www.coso.org. 2. https://www.coso.org/Pages/erm.aspx. 3. Executive summary—page 4: https://www.coso.org/Documents/990025P-Executive-Summary-final-may20.pdf. 4. Strategic Human Resource Management/Factsheets: CIPD www.cipd.co.uk. 5. SIGMA paper 59 June 2019 ‘Gu...
Financial Encyclopedia mem·o·ry (mĕm′ə-rē) n.pl.mem·o·ries 1.The mental faculty of retaining and recalling past experience. 2.The act or an instance of remembering; recollection:spent the afternoon lost in memory. 3.All that a person can remember:It hasn't happened in my memo...
internal control. GAPDH is expressed at high levels in rat and human muscle and heart (6) and has been used frequently as a control in experiments using cell lines (7, 8, 9). However, GAPDH levels vary with developm...
Versions Notes Abstract Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance ...