1. INTRODUCTION The preparation of financial statements of local governments in Indonesia, was first performed with his assigned Government Regulation no. 24 year 2005 about Government Accounting Standards, and Regulatory Affairs Ministe... M Nuryanto,NN Afiah 被引量: 0发表: 0年 The Effect of Hum...
(Gauthier & Association, 1996) ⇒Stephen J. Gauthier, andGovernment Finance Officers Association. (1996). “Evaluating Internal Controls: A Local Government Manager's Guide.” Government Finance Officers. ISBN:9780891252252 Subject Headings:Internal Financial Controls in Government,Public Sector Fraud. ...
Findings It is not appropriate to argue that all types of local government fraud can be deterred by a single internal control. The study suggests that COSO internal controls are not effective for dealing with corruption cases. However, the authors do find the efficacy of those controls are ...
Governments and local governments are also required to ensure that public services are delivered consistently and evenly to those members of society that they are expected to serve. Reliability and sustainability ought also to be characteristics in the management of the delivery of public services, and...
An internal controls assessment thoroughly measures the effectiveness of internal controls, detects areas for improvements, and streamlines opportunities.
in carrying out assigned responsibilities.” At the most basic level, internal controls can be identified as individual preventive, detective, corrective, or directive actions that keep operations functioning as intended. These basic controls are aggregated to create whole networks and systems of control...
","__typename":"PageDescriptor"},"__typename":"PageResource"},{"lastUpdatedTime":1737073508173,"localOverride":null,"page":{"id":"LoginPage","type":"USER","urlPath":"/signin","__typename":"PageDescriptor"},"__typename":"PageResource"},{"lastUpdatedTime":1737073508173,"localOverride":...
Public buildingand "public work" means a public building of, and a public work of, a governmental entity (the United States; the District of Columbia; commonwealths, territories, and minor outlying islands of the United States; State and local governments; and multi-State, regional, or interst...
leverage advantages of working in local language and consistent with local law/regulation Context: We rely on winning and retaining contracts in both existing and new markets with a variety of customers including major energy customers and customers owned, controlled, or funded by national governments...
3 For example, in the government sector, federal agencies must comply with the Federal Manager's Financial Integrity Act of 1982. In the not-for-profit sector, OMB Circular A-133, Audits of States, Local Governments, and Non Profit Organizations, applies to all nonfederal entities that expend...