Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations

Auditor ◽  
2015 ◽  
Vol 1 (4) ◽  
pp. 23-33
Author(s):  
Сунгатуллина ◽  
R. Sungatullina ◽  
Гоголева ◽  
O. Gogoleva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Life ◽  
Internal Control System ◽  
Control Procedures ◽  
Methodological Approaches ◽  
Agricultural Organizations ◽  
And Control ◽  
Accounting Procedure

The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were presented.

DEVELOPMENT OF INTERNAL CONTROL SYSTEM OF STATE SUBSIDIES FOR AGRICULTURE ORGANIZATIONS

2015 ◽  
Vol 10 (3) ◽  
pp. 18-24 ◽  
Author(s):  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Government Subsidies ◽  
Internal Control System ◽  
Control Procedures ◽  
The Subject ◽  
Agricultural Organizations ◽  
State Subsidies

The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.

scholarly journals EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Pancisto Patik ◽  
Jantje Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Organizational Goals ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Internal Control System ◽  
Control Procedures ◽  
The Government ◽  
And Control

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

Applying the process approach in setting up the system of internal control in economic entities

2021 ◽  
Vol 20 (12) ◽  
pp. 2313-2323
Author(s):  
Zhanna A. KEVORKOVA ◽  
Natal'ya G. SAPOZHNIKOVA
Keyword(s):  
Control System ◽  
Internal Control ◽  
Business Processes ◽  
Risk Identification ◽  
Process Approach ◽  
Control Practice ◽  
Economic Entity ◽  
Internal Control System ◽  
Theoretical Generalization ◽  
And Control

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG

2017 ◽  
Vol 11 (1) ◽  
pp. 63
Author(s):  
Andhika Ariadharma
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Rank Correlation ◽  
Research Literature ◽  
Business World ◽  
Major Activity ◽  
Internal Control System ◽  
And Control

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness

PROBLEMS OF INTERNAL CONTROL RELATED TO SMALL AND MEDIUM-SIZE BUSINESSES

2020 ◽  
pp. 104-112
Author(s):  
E.I. KOSTYUKOVA ◽  
◽  
A.V. FROLOV ◽  
ROMANENKO A.V. ROMANENKO A.V.
Keyword(s):  
Control System ◽  
Internal Control ◽  
Small Businesses ◽  
Economic Life ◽  
Medium Size ◽  
Management Decisions ◽  
Management Actions ◽  
Internal Control System ◽  
Crisis Conditions ◽  
Financial Losses

In the current conditions of uncertainty and financial instability against the background of the coronavirus pandemic, small and medium-sized businesses are the most vulnerable. Entrepreneurssuffer huge losses, and the viability of many small businesses tends to zero due to the lack of internal reserves and unaffordable financial losses. The issue of state support for small and medium-size businesses, preferential lending and a number of other government measures aimed at supporting entrepreneurs in all affected areas remains acute. At the same time, the development (revision, reevaluation,re-orientation) of the internal functioning of small and medium-sized businesses, the implementation of competent management decisions that can support the enterprise in crisis conditions,becomes important. The purpose of implementing internal control in small and medium-size businesses is to avoid abrupt, disjointed, contradictory management decisions. The task of internal control is to ensure the consistency and expediency of management actions. Thus, the issues of organizing internal control of various economic life aspects for small and medium-size businesses are becoming relevant. The paper explains the need to implement an internal control system in difficult economic conditions in order to stabilize the financial position of an enterprise. The authors have studied some factors that hamper the implementation of the internal control system in small and medium-size businesses.

FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS

2016 ◽  
Vol 11 (3) ◽  
pp. 92-99
Author(s):  
Клычова ◽  
Guzaliya Klychova ◽  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Capital Expenditure ◽  
Management Accounting ◽  
The State ◽  
Internal Control System ◽  
Internal Management ◽  
Agricultural Organizations ◽  
Management Reporting

In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.

scholarly journals Regulation of Safety and Quality of Osteopathic Healthcare

2016 ◽  
pp. 6-13
Author(s):  
G. . Yeremin ◽  
Е. . Тregubova ◽  
Е. . Mokhova
Keyword(s):  
Control System ◽  
Medical Care ◽  
Russian Federation ◽  
Internal Control ◽  
Quality And Safety ◽  
Expert Evaluation ◽  
Internal Control System ◽  
The Russian Federation ◽  
And Control

The article presents an analysis of the regulating system, an experience of the expert evaluation and control of the quality and safety of the medical care in the Russian Federation and in its constituent units. The paper considers aims, targets, ways and criteria of the expert evaluation and control of the quality and safety of the medical care with regard to the osteopathic medical care. Authors also give recommendations concerning the organization of the internal control system of safety and quality of the medical care provided by the osteopaths.

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