Temat: internal control - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Monitorowanie systemu kontroli wewnętrznej organizacji na podstawie Modelu COSO III
Monitoring of the System of Internal Control in Organization Based on COSO III
Autorzy:: Skoczylas-Tworek, Agnieszka
Tematy:: Kontrola wewnętrzna
Monitoring
Organizacja
System kontroli wewnętrznej (SKW)
Zarządzanie
Internal control
Internal control system
Management
Organisation; Pokaż więcej
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Powiązania:: https://bibliotekanauki.pl/articles/585802.pdf Link otwiera się w nowym oknie
Opis:: Organizations to adapt to a constantly changing environment seeking to improve their business through various projects and changes in the organizational structure adopted. Established management policy unit, as well as the organization of an entity's internal control system. The board of institution is responsible for its functioning. This system includes the environment in which the company operates, goal setting and planning activities of the organization, risk management, control and monitoring. The latter part of the organization of an efficient management system is an important process of conditioning the continuity of the effective functioning of each institution.The purpose of this article is to present the monitoring as a management function, its role and responsibilities in the unit. The paper presents the elements that constitute an effective and efficient monitoring of the organization, responsible for monitoring and describes the process of monitoring. In the publication were used the guidelines of The Committe of Sponsoring Organizations of the Treadway Commission (COSO).
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Moderating effect of locus of control on the relationship between Schwartz’s security value and cynical hostility among university students
Autorzy:: Mąkinia, Aleksandra
Atroszko, Bartosz
Mokosińska, Monika
Bagińska, Paulina
Wydawca:: Młodzi Naukowcy
Cytata wydawnicza:: Moderating effect of locus of control on the relationship between Schwartz’s security value and cynical hostility among university students [w:] “Badania i Rozwój Młodych Naukowców w Polsce. Psychologia i socjologia”, red. nauk. Jacek Leśny, Jędrzej Nyćkowiak, Wydawca Młodzi Naukowcy, Poznań 2016, ISBN (wydanie online) 978-83-65362-72-8, s. 19-25.
Opis:: Bartosz Atroszko
The aim of this article is to summarize and supplement previous research that reveals more about the nature of cynical hostility and its possible predictors. Cynical hostility is a trait characterized mainly by negative attitude towards others and mistrust. Values in Schwartz’s theory are trans-situational, cognitive representations of goals and aspirations of a person. locus of control (LoC) represents expectation of individual about causality of events. Perceiving events as controllable and dependable on one’s actions is labeled as internal locus of control. It was hypothesized that the relationship between cynical hostility and security is positive among people lower on internal control, while there is no such relationship among people higher on internal control. The study was conducted among 244 students (151 women, 89 men, 4 people did not report gender), with mean age M = 21.33 (SD = 2.80). Cook-Medley Hostility Inventory – Brief, Short Schwartz’s Value Survey, and Levenson Locus of Control – Brief (LOC-Brief) scale were used. The results were partially consistent with the hypotheses. Locus of control moderated the relationship between cynical hostility and security – with positive relation for low internal control and negative relation for high internal control. It is congruent with previous findings concerning the relationship between cynicism, socioeconomic status and need for security (Mokosińska et al. 2016).
Dostawca treści:: Repozytorium Centrum Otwartej Nauki

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Skocz do pozycji: 3.

Tytuł:: Wizyta Prezesa NIK w NOK Litwy – posiedzenie Podkomisji ds. Standardów Kontroli Wewnętrznej w Wilnie
Visit of NIK President to the SAI of Lithuania – Meeting of the Subcommittee on Internal Control Standards
Autorzy:: Żyndul, Kamila
Tematy:: guideline on reporting on internal control
guideline on risk management in the public sector
Subcommittee on Internal Control Standards; Pokaż więcej
Wydawca:: Najwyższa Izba Kontroli
Powiązania:: https://bibliotekanauki.pl/articles/416615.pdf Link otwiera się w nowym oknie
Opis:: The meeting, held on 27-28 May 2014, gathered representatives of twelve SAIs – members of the Subcommittee on Internal Control Standards and representatives of external partners that cooperate with the Subcommittee – the International Federation of Accountants (IFAC) and the Organisation for Economic Cooperation and Development (OECD), as well as of the ministries of finance of Lithuania and Poland – to represent the main addresses of the documents that the Subcommittee develops. The participants of the meeting discussed the Subcommittee’s work plan for the years 2014-2016 that comprises, among others, a revision of the guideline on reporting on internal control and the guideline on risk management in the public sector. At the bilateral meeting, President of NIK Krzysztof Kwiatkowski and Auditor General of Lithuania Giedrė Švedienė discussed, among others, ideas for further cooperation of the SAIs of the Baltic and Eastern European regions, the initiative of the SAI of Lithuania to conduct a parallel audit of municipalities, and the organisation of the European Court of Auditors’ visits to the EU Member States.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: ROLA SYSTEMU KONTROLI WEWNĘTRZNEJ W ZARZĄDZANIU FIRMĄ
THE ROLE OF THE INTERNAL CONTROL SYSTEM IN MANAGEMENT OF THE COMPANY
Autorzy:: Mormul, Katarzyna
Opis:: Praca obejmuje analizę funkcjonowania systemu kontroli wewnętrznej w sektorze prywatnym, w celu określenia jego roli w zarządzaniu firmą. Omówiono teoretyczne aspekty kontroli wewnętrznej, z uwzględnieniem jej istoty i funkcji. W części empirycznej zapoznano się z organizacją systemu kontroli wewnętrznej w jednej ze spółek. Zbadano również opinie pracowników dotyczące omawianej problematyki. Z przeprowadzonych badań wynika, że system kontroli wewnętrznej jest niezbędny do prawidłowego funkcjonowania firmy. Ukierunkowany jest na osiąganie zamierzonych celów i korygowanie ewentualnych nieprawidłowości.
The thesis includes analysis of the internal control system functioning in the private sector in order to determine its role in management of the company. Theoretical aspects of internal control were discussed with regard to its nature and function. The empirical part investigated the organization internal control system in one of the companies. It also contains examination of employees opinions on the discussed issue. The study shows that the system of internal control is essential for the proper functioning of the company. It aims at achieving the desired objectives and correcting any irregularities.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

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Skocz do pozycji: 5.

Tytuł:: Readiness of low complexity ERP for continuous auditing in SMEs: The Brazilian case study
Autorzy:: Goncalves, Rosana Carmen M. Grillo
Imoniana, Joshua Onome
Tematy:: internal audit
continuous auditing
internal control
low complexity ERP
SME; Pokaż więcej
Wydawca:: Polska Akademia Nauk. Instytut Badań Systemowych PAN
Powiązania:: https://bibliotekanauki.pl/articles/2183483.pdf Link otwiera się w nowym oknie
Opis:: The continuous auditing technology assures integrity of accounting systems and consequently improves the decision-making process of the small and medium-sized enterprises (SMEs) that implement it. Considering that SMEs located in developing countries function within a more risk prone environment and do not have resources to implement all layers of customized corporate functions in information systems, one argues for their reliance on the features of low complexity of enterprise resource planning (ERP) software to benefit from continuous auditing (CA). The purpose of this study is to relate the understanding of the CA demands and low complexity ERP systems’ technical functionalities in SMEs. Thus, to fulfill this objective, a conceptual model has been drawn to integrate the key concepts related to CA. Four pillars are the core of this model, namely: segregation of duties (SoD) with role-based access control centered on process-based approach (PBA); internal checkpoints; audit trails; and the level of integration of the continuous auditing software. This model was validated through the benchmarking of the implementation of the pillars in three cases of low complexity ERP systems adopted by SMEs in a developing country. The benchmarking/results of the study show significant differences between operational mechanisms of the three ERP software. Namely, the role-based access control exists in the two of the ERP LC but not in the Brazilian one. Also, there is no check-point in the Brazilian ERP LC and it does not integrate with continuous audit features. This study distinguishes between the low complexity ERP’s functionalities and the features of a more complex environment, thus bringing an important contribution to the study of low complexity ERP’s readiness for continuous monitoring in SME’s internal auditing processes.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 6.

Tytuł:: Kontrola wewnętrzna w administracji publicznej jako instrument sprawnego zarządzania
Autorzy:: Hrynicki, Wojciech M.
Tematy:: kontrola
kontrola wewnętrzna
administracja publiczna
kontrola wewnętrzna w administracji publicznej
control
internal control
public administration
internal control in public administration; Pokaż więcej
Wydawca:: Uczelnia Łazarskiego. Oficyna Wydawnicza
Powiązania:: https://bibliotekanauki.pl/articles/2083119.pdf Link otwiera się w nowym oknie
Opis:: Kontrola wewnętrzna w administracji publicznej jest z jednej strony rodzajem wielu kontroli występujących w sferze publicznej, ale z drugiej – instrumentem sprawnego zarządzania w tej sferze. Autor przedstawia specyfikę kontroli wewnętrznej w administracji publicznej, korzysta-jąc zarówno z teorii kontroli, jak i porównań do kontroli wewnętrznej w sektorze prywatnym, i w tym celu wykorzystuje w szczególności metodę krytycznej analizy źródeł. Stawiając za cel udowodnienie niemożności bezrefleksyjnego stosowania przepisów ustawy z dnia 15 lipca 2011 r. o kontroli w administracji rządowej do klasycznej kontroli wewnętrznej, będącej swego rodzaju samokontrolą organu administracyjnego, porównuje w różnych płaszczyznach działanie orga-nów administracyjnych, będących z jednej strony kontrolującym, a z drugiej kontrolowanym do charakterystyki kontroli wewnętrznej, w której kontrolującym i kontrolowanym jest ten sam organ (jednostka). W tym celu posiłkuje się przede wszystkim metodą dogmatyczno-prawną, charakterystyczną dla egzegezy zawiłości działania administracji rządowej.
Internal control in public administration represents, on the one hand, numerous controls in the public sphere, and, at the same time, it constitutes an instrument for effective management in this sphere. The author presents the specificity of internal control in public administration, availing himself both of the theory of control and comparisons with internal control in the private sector and, for this purpose, he applies, in particular, the method of critical analysis of sources. In order to prove the impossibility of thoughtless application of provisions of the Act of 15 July 2011 on control in government administration to classical internal control, which is a specific style of self-control of an administrative body, the author compares, in different planes the activity of administrative bodies which act, on the one hand, as a controller, and, on the other hand, as the controlled, with the profile of internal control in which the controller and the controlled is the same body (unit). In this respect, the author uses, primarily, the dogmatic and legal method, characteristic of the exegesis of the complexity of the operation of government administration.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 7.

Tytuł:: The role of a company’s internal control system in fraud prevention
Autorzy:: Dimitrijevic, Dragomir
Milovanovic, Vesna
Stancic, Vladimir
Tematy:: internal control
fraud prevention
financial statements
management; Pokaż więcej
Wydawca:: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Powiązania:: https://bibliotekanauki.pl/articles/599648.pdf Link otwiera się w nowym oknie
Opis:: The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and company performance is improved through implementation of preventive methods by internal controls, and to indicate that a developed system of internal control represents a protective barrier against various kinds of data manipulation and fraud inside the companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to instability of the economic-financial environment.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 8.

Tytuł:: INSTRUMENTS AND EFFICIENCY FACTORS CONTROL IN PUBLIC SECTOR ORGANIZATIONS
INSTRUMENTY I CZYNNIKI EFEKTYWNOŚCI NADZORU W ORGANIZACJACH SEKTORA PUBLICZNEGO
Autorzy:: Gliwa, Magdalena
Opis:: Gliwa, Magdalena (2018). Instrumenty i czynniki efektywności nadzoru w organizacjach sektora publicznego. Praca licencjacka pod kierunkiem dr Natalii Dudzińskiej – Korczak, Kraków: Instytut Ekonomii, Finansów i Zarządzania UJ,s. 108, 79 pozycji bibliograficznych, 5 tabel, 12 rysunków.
Gliwa, Magdalena (2018). Instruments and efficiency factors control in public sector organizations. Bachelor’s thesis under direction of dr Natalia Dudzińska – Korczak, Krakow: Institiute of Economics, Finanse and Menegement UJ, 108 pages, 79 positions bibliographic, 5 tables, 12 figures.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

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Skocz do pozycji: 9.

Tytuł:: Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
Autorzy:: Skuza, Sebastian
Lizak, Robert
Tematy:: Audit
compliance
corporate governance
internal control
capital group; Pokaż więcej
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Powiązania:: https://bibliotekanauki.pl/articles/643418.pdf Link otwiera się w nowym oknie
Opis:: The introduction of the so-called holding law into domestic law has been discussed in Poland for some time now. The need to adopt a holding law seems to be unquestionable, however no amendments in this scope have been introduced hitherto. The aim of this article was to discuss mechanisms of corporate governance compliant with Polish law, allowing for improvements in proficiency and effectiveness of audit, internal control and compliance win a capital group. In the Authors' opinion, these issues not only play key role in common achieving of economic aims by capital group mentioned previously, but they are also a part of supranational need of increasing transparency and security of market economy. Also, it seems unquestionable that a de lege ferenda postulate should be submitted concerning introduction of solutions in the scope of the so-called holding law in the law - Code of commercial companies.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 10.

Tytuł:: Health locus of control among patients operated on for colorectal cancer
Autorzy:: Darnikowska, Justyna
Jędrzejczak, Bartłomiej
Dziki, Adam
Mik, Michał
Tematy:: colorectal cancer
health locus of control
external and internal control; Pokaż więcej
Wydawca:: Index Copernicus International
Powiązania:: https://bibliotekanauki.pl/articles/58439913.pdf Link otwiera się w nowym oknie
Opis:: Introduction: An important factor determining health-oriented behavior is the health locus of control (HLC). Patients with cancer differ in health practices and perception of the disease. Aim: Assessment of the influence of demographic factors and somatic symptoms of the disease on HLC in patients treated for colorectal cancer. Materials and methods: The study included 160 people divided into patients with colorectal cancer (CRC) and healthy people. The Multidimensional Health Locus of Control Scale was used in the adaptation of Z. Juczyński. The scale includes three dimensions of health perception, which depends on internal control, impact of others and random. Results: The study group consisted of 80 patients with CRC (51.2% women), and the control group 80 healthy people (57.7% women). In our analysis, we found that people with CRC were significantly more dependent on their own health control on the influence of external factors, such as doctors and nurses, than healthy people (27.11±5.43 vs. 19.64±7.77; p=<0.001). Similarly, patients with CRC significantly more than healthy people considered random as a dimension responsible for HLC (23.05±5.95 vs 20.36±7.45; p=0.012). Men with CRC more than women conditioned HLC on random influence (24.21±5.94 vs. 21.95±5.91; p=0.044). People with secondary and higher education made the HLC more dependent on internal control (26.98±5.98 vs. 23.14±5.74; p=0.041). Conclusions: Patients with CRC made their sense of health control dependent on external dimensions: influence of others and random. Men with CRC were more likely to condition their health control on random events than women. Secondary and higher education guaranteed greater autonomy in undertaking health behaviors.
Dostawca treści:: Biblioteka Nauki

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