Enfoques contemporáneos en el Control Interno Empresarial

El propósito de este trabajo es presentar el papel del control interna en la vida contemporánea de una empresa. La ocupación del control interno desempeña un papel importante en la empresa, llevando el control en el campo financiero y todos los demás establecidos por la administración, salvaguardando los activos corporativos y garantizando la seguridad de registros precisos. Entre el control interno y la prosperidad de una empresa, existe un fuerte ví­nculo que conduce a incrementar el valor de la empresa y alcanzar sus objetivos. La pertinencia de los informes de control interno se da también adaptando su función a las expectativas cambiantes y su alineación con las polí­ticas de prevención del fraude, además de evaluar el riesgo y mejorar las estrategias de gestión

A case for curriculum renewal: Deficiencies in the training of prospective auditors in a technology era

 The information revolution, where the evolution of technology has a pervasive impact on all aspects of life and business, is upon us. The private sector has embraced new technologies, presenting opportunities while also giving rise to new risks. Although slow to start, organisations (or audit clients – auditees) have started implementing specialist information technology (IT) governance frameworks to mitigate the risks attributable to IT. Just as organisations have changed, it is expected that external auditors (auditors), and their education and training, would also have adapted their audit approaches to account for the impact of evolving IT on auditees. This has not necessarily been the case. The standards do not provide the necessary detail guidance on IT required by auditors. The university curriculum as well as supplementary text have neither kept up to date with the rapid changes in technology or the changes in governance frameworks. The objective of this research was to perform a curriculum audit of the sufficiency of the auditing text (i.e. International Standards on Auditing (ISAs) and supporting guidances and textbooks as required by the competency framework) used in the audit specialisation of training prospective CAs (i.e. the curriculum relating to IT as part of the audit process) in ensuring graduates (i.e. future auditors) are relevant in an ever-evolving IT-driven environment The study found that although several areas of the audit curriculum are appropriate, there is in fact a gap within the current curriculum relating to IT internal controls and risks that exist at a technology level. The study calls for curriculum renewal within the audit specialisation, giving specific consideration to technology or operational-level controls within the framework of general and application IT internal controls taught.

Yet Another ‘List’ Of Critical Success ‘Factors’ For Enterprise Systems: Review Of Empirical Evidence And Suggested Research Directions (2)

Critical Success Factors (CSF) remain the most-researched areas within the Enterprise Systems (ES) domain over the years and has resulted in a long ‘list’ of such factors. Consequently, many ‘factors’ are not more than ‘variables’ belonging to the same management area. Therefore, this paper argues for going back to the original definition of CSFs as few key areas and reviews empirical evidence in each CSF area. Thereafter, the paper notes other limitations of the CSF literature and suggests research directions to provide a deeper explanation of the ES phenomena. These include tracing CSFs across time, taking a change-centric view of the ES lifecycle, unpacking interrelationship among CSFs, paying attention to the implementation context, and moving from a list of CSFs to the identification of their underlying mechanisms. We hope that our suggestions will provide a roadmap to ES researchers on conducting focussed research on CSFs

Internkontroll som virkemiddel for å hindre underslag og svindel på innkjøpsområdet

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Pathology of Strategic Human Resource Management System Based on Digital Transformation Governance

Purpose:The main purpose of this research was the pathology of strategic human resource management system based on digital transformation governance. The analysis has been done in Gachsaran Oil and Gas Exploitation Company with the grounded theory approach. Method: This research is a heuristic combination of consecutive type and model tooling, model design and compilation based on the criteria designed by the model. Library method and documentary studies were used to collect theoretical foundations. In the qualitative section, using the research method of case study and semi-structured interviews with experts and professors, the criteria of the research model were developed. In order to select a suitable sample from the community of experts and university professors, non-random sampling method, selective purposeful sampling method (snowball) and theoretical saturation criterion were used and from the sample technique of key individuals (experts) 15 people were selected. Findings: Findings show that in the digital transformation path, factors such as employment system balance, equitable distribution of responsibilities, career path management, functional stability, manpower capability, fitness and work environment, individual creativity, political and legal factors, cultural conflict, environmental developments, specific individual and organizational components, and financing influence the strategic human resource management system. Conclusion: In the path of digital transformation in the organization, in order to eradicate organizational harms and improve the productivity of the organization and the workforce, the factors found in this research should be considered and examined so that the organization can progress

A Critical Examination of Internal Control Systems in the Public Sector , A Tool for Alleviating Financial Irregularities: Evidence from Ghana

This paper examined the existence of internal control systems in four (4) government departments located in the central business district of Accra, Ghana. The internal control elements examined included Control environment, Communication and information, Risk Assessment, Monitoring, Control Activities and the functions of the Internal Audit unit, as an agent of good governance, accountability and commitment to ensuring reliable financial reporting.  Structured questionnaires were administered to a non-probability sample of 100 respondents from the Administrative department, Finance, Internal Audit, Human resources and other departments. Internal control system was measured using the six elements of the COSO internal control framework developed in 2002. Secondary data was captured from the Auditor General’s report on public accounts and analysed using the Statistical Package for Social Scientist (SPSS) and STATA to establish the relationship between the dependent and independent variables based on the research hypothesis. The statistical techniques deployed were regression and correlation. The study concluded that indeed there are significant relationships between internal control systems and effective public sector financial management. The study recommended an independent private audit of all public accounts to supplement the effort of government appointed Auditor General in order to guarantee assurance and transparency. Departments and ministries must practice inter-departmental monitoring to ensure due diligence and reward for outstanding performance. Keywords: Transparency, COSO Internal Control framework, Compliance, Financial irregularities, Public Sector Efficiency

Methodological proposal in order to increase the organizational learning based on experts’ knowledge and information systems in the field of asset management and maintenance

This paper deals with the formalization of knowledge of an organization, the structuring of a suitable logic sequence and the processing to achieve the applicability of this knowledge in the practical field for the organization. All this is done through a methodological proposal that allows increasing the organizational knowledge, which is based on the information found in the organization’s computer systems as well as on the knowledge and experience of experts, generating significant synergies. The motivation to develop this paper comes from the need to align organizational goals with the knowledge of the people and data in information systems related to the field of asset management and maintenance. This methodological proposal uses a recursive process of knowledge generation, where the iteration of processes and the permanent consultation regarding compliance with the objectives, generate a cyclic process whose results are materialized in a conceptual model that contains qualitative and quantitative information, in order to increase the understanding of the system

Internal control through the lens of institutional work: a systematic literature review

Despite the growing interest in research on the topic of internal control, there is confusion about the concept in both theory and practice. This study addresses this lack of clarity by systematically structuring the literature that uses the concept by investigating what we know from previous studies about the practice of internal control and how it is institutionalized. To examine the existing literature in this field, the paper utilizes the theoretical lens of ‘institutional work’. The review finds that the understanding of internal control is currently divided: one part of the literature understands the concept as internal control over financial reporting, while the other part has a more global and strategic understanding of the term. Internal control is institutionalized by different organizational actors at the micro level in an attempt to implement internal control systems that are not a simple act of compliance but present an added value for the organization. At the same time, it is noteworthy that not all categories of institutional work could be identified in the internal control literature, indicating that the actors are largely limited by their institutional embeddedness. The paper also presents an aggregated understanding of the term internal control, which can therefore significantly supplement the efforts of practitioners and regulators to implement internal control procedures that add value for the corporate governance of organizations.publishedVersionUnit Licence Agreemen