This paper examines the associations among COSO components and how they affect the
monitoring function of organisations. Five components of an effective internal control system …

Purpose–The purpose of this paper is to consider the potential utility for higher educational
institutions, and in particular libraries, of the balanced scorecard (BSC) performance …

Internal Audit uses a variety of content determinants and formal determinants to identify the
appropriate audit method to use for a specific engagement.• Content determinants include …

Environmental aspects have been recognized by today's organizations as the most
important components of value creation that would contribute to the achievement of the …

This study aimed to develop a model that can improve the internal audit performance in tax
administration. To achieve its objectives, the literature on internal audit performance models …

Recent corporate scandals have raised concerns about the quality and value of the audit
profession and have generated demands for improving auditors' evaluation of management …

Money launderers often target banking institutions to launder their money, attributable to the
wide array of financial services offered. Many banks have anti-money laundering control …

The purpose of this paper is to focus on one of the most important aspect of the internal
control in banking system–information and communication-trying to identify on which of the …

This study examines how managers balance economic incentives and inter‐divisional
equity considerations during transfer price negotiations. Our experiment shows that both …

Starting from the stipulations of the two well-known internal control system models–COSO
and CoCo-the purpose of this paper is to focus on the Romanian framework for credit …