Effective Internal Control in Business Relocation Process: A Conceptual Model

Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory

Journal of Emerging Technologies in Accounting ◽

10.2308/jeta.2008.5.1.37 ◽

2008 ◽

Vol 5 (1) ◽

pp. 37-63 ◽

Cited By ~ 5

Author(s):

Carlos Santos ◽

Pedro Sousa ◽

Carla Ferreira ◽

José Tribolet

Keyword(s):

Control System ◽

Control Theory ◽

Conceptual Model ◽

Real Time ◽

Internal Control ◽

Time Analysis ◽

Modern Control Theory ◽

Real Time Analysis ◽

Internal Control System ◽

Modern Control

ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation. Bearing this in mind, a system which has been evaluated and validated will reassure the stakeholders that the organization is trustworthy. The process of evaluating and validating is one of auditing which, in order to be performed according to good practice, should be based on an internal control system. This work presents a conceptual model for continuous organizational auditing using real time analysis and modern control theory. The main scientific components of this work are as follows: the consistent and coherent design of an internal control system based on modern control theory; the formal verification of the rules that make up the internal control system's specific aims; a conceptual model able to support continuous organizational auditing using real time analysis.

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Unfolding the theoretical principles of the internal control of fixed assets

International Accounting ◽

10.24891/ia.24.9.1017 ◽

2021 ◽

Vol 22 (9) ◽

pp. 1017-1032

Author(s):

Guzaliya S. KLYCHOVA ◽

Alsu R. ZAKIROVA ◽

Kamil Z. MUKHAMEDZYANOV ◽

Amina S. KHUSAINOVA

Keyword(s):

Conceptual Model ◽

Internal Control ◽

Systems Approach ◽

Coherent System ◽

Governance System ◽

The Sustainable Development ◽

Fixed Assets ◽

Effective Performance ◽

Modern Business ◽

Business Requirements

Subject. Aspects concerning the internal control of fixed assets constitute a crucial element of the corporate governance system, since the information managers get from such checks helps them make timely and effective administrative decisions. Objectives. The study is intended to unfold theoretical principles of the internal control of fixed assets. As part of the study, we determine the goal, tasks, functions, agents and targets of the internal control of fixed assets, sorted out tools for documentary and physical control of fixed assets. The article presents our suggestions concerning the development of the methodological framework for the presentation of internal control results. Methods. We applied general methods of research, such as the systems approach, comparison, systematization, and data generalization. Results. We built a conceptual model for the internal control of transactions with fixed assets, which constitutes a logic and coherent system. It includes key elements of internal control, such as the goal, tasks, functions, targets, agents, tools, data sources, the regulatory framework, the collection of evidence, documenting of internal control results, and the preparation of recommendations for the more effective use of fixed assets. Conclusions and Relevance. The conceptual model for the internal control of fixed assets will ensure the sustainable development and effective performance of the company, reasonable use of its resources, the creation of the information supply system at all the management levels, which meets modern business requirements. The practical value of the study is that the proposed approaches can be used to create and improve the internal control system for the effective and ongoing performance of the company. The conceptual principles can be applied to articulate clauses, techniques and procedures of internal control.

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Moderating Effect of Internal Control System on the Relationship between Environmental Turbulence and Firm Performance in Jordanian listed Companies

Journal of Accounting and Finance in Emerging Economies ◽

10.26710/jafee.v3i1.157 ◽

2017 ◽

Vol 3 (1) ◽

pp. 21-32

Author(s):

Diala Jehad Ershaid ◽

Akilah Bt Abdullah ◽

Mudzamir Bin Mohamed

Keyword(s):

Control System ◽

Firm Performance ◽

Conceptual Model ◽

Internal Control ◽

Empirical Data ◽

Listed Companies ◽

Moderating Effect ◽

Environmental Turbulence ◽

Internal Control System ◽

The Relationship

Purpose: The purpose of this paper is to investigate the impact of environmental turbulence on firm performance of listed companies in Jordan. A conceptual model is proposed in this paper where firm performance is expected to be influenced by a two-dimensional environmental turbulence factor (technological turbulence and market turbulence) with a moderating factor of internal control system. Proposed Method: A questionnaire survey would be administered to 253 listed companies in Amman stock Exchange and analysis could be done with Partial Least Square (PLS) for testing the hypotheses of the study that firm performance is being influenced by environmental turbulence with a moderating effect of internal control system. Expected Results: It expected that when this proposed conceptual model is used with empirical data, the result of the research will provide a good understanding of the influence of the two environmental turbulence factors (technology and market) on firm performance of Jordanian listed companies. The result will also highlight the extent of the moderating effect of internal control system on the relationship between environmental turbulence and firm performance. Implication: Even though this research paper only presents a conceptual framework, but it proposes an aspect that needs to be tested with empirical data among Jordanian listed companies because of their significance in the business environment and the Jordan’s economy as a whole. The study is also of particular importance to the management of listed firms in knowing the moderating role of their internal control system on the relationship between the environmental turbulence and firm performance.

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Impact of the Locus of Causality and Internal Control on the Social Utility of Causal Explanations

Swiss Journal of Psychology ◽

10.1024/1421-0185/a000020 ◽

2010 ◽

Vol 69 (3) ◽

pp. 173-179 ◽

Cited By ~ 12

Author(s):

Samantha Perrin ◽

Benoît Testé

Keyword(s):

Internal Control ◽

Three Dimensions ◽

Social Utility ◽

External Control ◽

Job Interview ◽

Locus Of Causality ◽

Causal Explanations ◽

Professional Success ◽

The Social ◽

Different Types

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.

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