scholarly journals Protecting the organization against risk and the role of financial audit on the example of the internal audit

2016 ◽  
Vol 7 (3) ◽  
pp. 485 ◽  
Author(s):  
Sylwia Bożek ◽  
Izabela Emerling
Keyword(s):  
Risk Factors ◽  
Research Methods ◽  
Conceptual Analysis ◽  
Applied Research ◽  
Internal Audit ◽  
Financial Audit ◽  
Economic Reality ◽  
Effectiveness And Efficiency

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals Internal Audit Role in Digital Zakat Finance: Case Study at a Zakat Institution in Indonesia

2019 ◽  
Author(s):  
Mulyaning Wulan ◽  
Hera Khairunnisa ◽  
Efri Syamsul Bahri
Keyword(s):  
Information Technology ◽  
Significant Risk ◽  
Internal Audit ◽  
Collection System ◽  
Literature Study ◽  
Digital Platforms ◽  
Bank Transfer ◽  
Study Techniques

This study aims to get information about: 1) How is the implementation of digital zakat finance in Indonesia?; 2) Why do zakat institutions need the Internal Audit role in the implementation of digital finance zakat?. This study is motivated by the development of zakat collection systems such as digital zakat finance system that uses a digital platform. Along with the development of technology, the role of internal audit is also expected to be expanded to the aspect of information technology audit. Internal audit division faces several challenges regarding digital zakat finance. Internal audit division has to ensure the zakat institution already mitigate the significant risk related to digital zakat finance. This study is limited to the audit aspect related to zakat collection system in BAZNAS that used digital platforms such as bank transfer collection system and collection system that collaborated with e-commerce. To achieve the study’s aims, this study uses qualitative methods with literature study techniques that are reinforced by interviews.

scholarly journals Teaching Tamazight in Mostaganem: Challenges and Perspectives

2019 ◽  
Author(s):  
Yasmina Sakina BELKHIR ◽  
Bakhta ABDELHAY
Keyword(s):  
Research Methods ◽  
Primary Schools ◽  
State Of The Art ◽  
Language Education ◽  
Education Planning

Teachers are crucial agents of any language education planning as they can make it succeed or fail. In this article, we intend to provide state of the art, concerning teaching Tamazight in Algeria through a case study. We conducted research in Mostaganem city where Tamazight is introduced in 9 primary schools. This investigation aims to study the role of Tamazight teachers’ entry- profiles and the challenges they are facing. We collect data by employing questionnaires and interviews. These research methods help to give insightful information about the reality, needs, and challenges of Tamazight’s instructors. The findings reveal that educators need training, and involvement of specialists to arrange the contexts where Tamazight is being introduced (attitudes). So, more efforts should be spent to improve the situation for achieving the objectives behind the formulation of the Tamazight policy.

scholarly journals TRANSFORMASI RUANG AKIBAT KONFLIK

2019 ◽  
Vol 10 (1) ◽  
pp. 18-26
Author(s):  
Agung Wahyudi ◽  
Imam Buchori ◽  
Joesron Alie Sjahbana
Keyword(s):  
Research Methods ◽  
Spatial Planning ◽  
Conflicts Of Interest ◽  
Reconstruction Method ◽  
Tourist Destination ◽  
Alternative Concept ◽  
The People

The transformation of space in architecture due to conflicts of interest, has not been studied much, so that architecture is used as a benchmark for understanding quality, marking the ownership or power of a group towards space. With a case study of conflicts of interest in the Kuta Bali tourist area, and by applying the land reconstruction method, it was found a process of changing space and its impact on the people of Kuta in particular and for Bali tourism in general, because Kuta is a major tourist destination. In this study will refine the theory of the description of architectural processes of space change due to conflicts of interest. Findings about inter-disciplinary research methods, bridging architectural science with its supporting sciences (sociology, psychology, anthropology). The role of architecture will support an alternative concept in the process of changing space due to conflicts of interest, as well as spatial planning that experiences dynamic and multi-dimensionalchanges.

scholarly journals Analysis of the 5S method in production enterprise - case study

2018 ◽  
Vol 183 ◽  
pp. 01016 ◽  
Author(s):  
Katarzyna Łyp-Wrońska ◽  
Bartłomiej Tyczyński
Keyword(s):  
Research Methods ◽  
Internal Audit ◽  
The State ◽  
Lean Management ◽  
Opinion Survey ◽  
External Audit ◽  
Subsequent Research ◽  
Survey Participation ◽  
Employee Opinion Survey

One of the most popular system in production enterprise is Lean Management. 5S is a method which introduces workflows allowing to increase the efficiency. The aim of the research is to analyze the use of the 5S method on the example of a selected company. The scope of work covered the years 2013-2017. Research methods are: analysis of enterprise data, employee opinion survey, participation in audits. One of the ways to maintain a proper level of order and cleanliness according to the 5S method in the factory is to confirm compliance by conducting an audit. Inspections are carried out on two levels. One of them is an internal audit, which is carried out by a foreman who works at a given hall. The second level is an external audit, which is carried out by employees of other halls. Teams with the best results are rewarded with incentive bonuses. The first audit in 2013 at the enterprise showed that the state of order is unsatisfactory. Therefore, corrective actions have been developed and implemented. Analyzing the data in subsequent research periods - up to 2017, it can be stated that due to the introduced changes, the results of all audits, increased.

scholarly journals The Necessity and Importance of Leisure, Analysis of Factors That Affect Recreating Time, Case Study - Isfahan

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Amir Hamzeh Shahbazi ◽  
Asghar Zarabi ◽  
Masood Taghvaei ◽  
Zeinab Sargazi ◽  
Ashkan Shahbazi
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Leisure Time ◽  
Applied Research ◽  
Public Spaces ◽  
Modern Life ◽  
Relevant Variables ◽  
Statistic Model

This paper aims to study general kinds of leisure time and to analyze their relation with some relevant variables (Demographic, social & neighborhood Situation). The Necessity of this study is in relation with the role of leisure time on mental and psychic restoring in our todays life. Especially need for intervention and planning on private, Semipublic and public spaces. The goal of the study is to assess and understand the ways that people spent their free time, in their modern life (or nontraditional). The Research method is survey. Data is gathered,by random sampling trough questionnaire that was closed end and was designed and evaluated by the author. Data analysis is based on nonparametric statistic model. The study is an applied research and limited to Isfahan city and Study is conducted based on the hypothesis of the study which is: the ways that people spend their leisure time is regarding their personal, social and neighborhood physical characteristics.

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