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The Pervasive Nature of IT Controls : An Examination of Material Weaknesses in IT Controls and Audit Fees

Canada, Joseph - 2014

The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...

Persistent link: https://www.econbiz.de/10013071243

Effect of internal accounting control system on the value of cash holdings

Choi, Hyunjung - In: Applied economics letters 29 (2022) 6, pp. 484-488

Persistent link: https://www.econbiz.de/10012873331

Formation of Organizational Forms of Internal Control and Audit

Pailodze, Nino; Kutateladze, Rusudan; Dzagnidze, Tornike - 2021

Relevance of the topic is related to the fact that the creation and development of internal audit function are connected to the creation and development of joint-stock companies caused by post-soviet privatization of property in Georgia. The evolution of the Joint Stock Company facilitated the...

Persistent link: https://www.econbiz.de/10013233356

Approaches to the Detection of Internal Control and Audit

Kutateladze, Rusudan; Abralava, Anzor; Pailodze, Nino; … - 2021

controlling, which promotes cases of fraud and misuse of position among company employees when performing their duties. Owners and …

Persistent link: https://www.econbiz.de/10013233390

The strategic role of CIOs in IT controls : IT control weaknesses and CIO turnover

Li, Wanyun; Phang, Soon-Yeow; Choi, Ka Wai Stanley; Ho, … - In: Information & management : the internat. journal of … 58 (2021) 6, pp. 1-14

Persistent link: https://www.econbiz.de/10013259291

How IT controls improve the control environment

Rubino, Michele; Vitolla, Filippo; Garzoni, Antonello - In: Management research review 40 (2017) 2, pp. 218-234

Persistent link: https://www.econbiz.de/10011661755

The role of corporate culture and ethical environment in directing individuals' behavior

Abu Arrah, Tarek R. Y.; Çağlar, Dilber; Bayram, Pelin - In: Problems and perspectives in management : PPM ; … 16 (2018) 4, pp. 299-313

Persistent link: https://www.econbiz.de/10011998474

Development of internal control methodology by using statistical methods of variability assessment of material flow business processes

Chachonova, N. N.; Koltsova, T. A.; Shilova, L. F.; … - In: European research studies 21 (2018) 1, pp. 178-186

Persistent link: https://www.econbiz.de/10012238699

Risk management and internal control : a study of management accounting practice

Bento, Regina F.; Mertins, Lasse; White, Lourdes Ferreira - In: Advances in management accounting : a research annual 30 (2018), pp. 1-25

Persistent link: https://www.econbiz.de/10011952521

Determinants of human resource investment in internal controls

Choi, Jong-Hag; Lee, Joonil; Sonu, Catherine Heyjung - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 167-185

Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal control-related tasks (IC personnel) from 2005 to 2008. We find that...

Persistent link: https://www.econbiz.de/10011825862