El sistema de control interno en el cumplimiento de recomendaciones del informe de auditoría financiera en una entidad pública de Perú

This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection, and local tax receivable reporting. The Internal Control System’s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008.The implementation of tax receivable management’s internal control, overall is adequate enough, with an assessment results score of 60.53%. The assessment results on tax determination and tax receivables collection activities is still inadequate, where the score for both is 58.92%. On the activities of local tax receivable reporting , implementation of internal control is sufficient, with an assessment score of 63.76%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.

The problem raised in this research is how the procedure for bad debt and how the implementation of the internal control system is bad debt at PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. As for the purpose of this study analyze and determine the system of bad debt and the implementation of the internal control system for bad debt PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. The research method adopted in this study is descriptive which describes the internal control system of bad debt PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang. The benefits of this research are scientific benefits and practical benefits. Data collection methods used in this study were observation, and interviews. The results of the study state that the procedure for bad debt in the event that the stages of electricity billing were effective, which were carried out in stages and the implementation of the bad debt internal control system at PT. PLN (Persero) Unit Induk Wilayah Sulselrabar ULP Enrekang has been effective with elements of internal control specifically in the component of its control activities.

This research aims to determine the effect of implementing the Government's Internal Control System and Human Resource Competency on preventing cases of accounting fraud / fraud using the Fraud Hexagon Approach (Case Study of the North Sumatra Provincial Government). The research method used is a survey method by distributing questionnaires to respondents consisting of government employees involved in internal control processes and accounting activities. The questionnaire measures the level of implementation of the government's internal control system, human resource competency, and cases of accounting fraud that occur. The Fraud Hexagon approach is used to analyze factors that influence fraud prevention. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 50 respondents and used a total saturated sampling technique. This research uses SPSS statistical tools. Data were analyzed using multiple regression analysis method. The results of this research show that the implementation of the Internal Control System has a positive and significant effect on preventing accounting fraud cases. Human Resource Competency has a positive and significant effect on preventing accounting fraud cases. And the F test shows that the Implementation of the Internal Control System and Human Resource Competency has a simultaneous and significant positive effect on the Prevention of Accounting Fraud Cases.

This study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances.

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.

The implementation of the Government Internal Control System in terms of cash expenditure is important, because it aims to avoid all forms of fraud, abuse, embezzlement, and waste of state assets against cash, and to correct any errors and irregularities that occur, and can take corrective action if there are irregularities that indicate weaknesses in these internal controls. In addition to implementing the Government Internal Control System, an evaluation is also needed to assess whether the application is in accordance with applicable regulations, and whether it has been carried out optimally. This study aims to evaluate the implementation of the Internal Control System, especially the cash expenditure control activities carried out by the Regional Social Service of North Sulawesi Province. The analysis method used is descriptive qualitative. The results showed that cash expenditure control activities at the Regional Social Service of North Sulawesi Province were in accordance with the elements of control activities in PP No. 60 of 2008, but not maximised in the elements of restricting access to resources and recording them.

Law Number 30 Year 2014 about Government Administration, becomes legal basic in governance trough effort to improve good governance to prevent abusive practices of state civil employees. The Law related to Government Regulation of the Number 60 Year 2008 of Government Internal Control System which is base on the idea that the application of the government internal control system is attached throughout the activity, influenced by human resources, and sufficient confidence to support the effectiveness of the implementation of internal control system conducted by government internal control officers (APIP) to prevention of abuse of authority by civil state apparatus The purpose of this research to analyze and interpret the implementation of the APIP as a quality control and quality assurance in prevention of abuse of authority. This paper traces some problems about how the application of government internal control in the prevention of abuse of authority, how the authority and controlling of government internal control in the prevention of abuse of authority, and how the strategy of APIP in the prevention of abuse of authority.To answer this problem, researcher used the juridical normative research methods and methods of empirical juridical research. The result research show that implementation of government internal control system not to realize the increasing role of an effective the government internal control and follow on monitoring by APIP still do not get priority in handling. Therefore, still needed reforms of the legislation to prevention of abuse of authority by the civil state apparatus. The government internal control officers expected not only able to improve and creation of good and clean government to push for a more effective through of controlling processes in accordance with its authority in this legislation but also able to carry out a strategies in prevention of abuse of authority

Switzerland has introduced a new regulation that forces most SMEs to adopt an internal control system (ICS) by the end of 2008. The implementation of ICSs might not provide proper risk management approaches for the organisations. Indeed, logistical and psychological barriers might affect their proper deployments. Consequently, we have conducted two surveys: the first one addressed to the Geneva working population (417) and the second one to 225 Swiss (mostly) certified-accountants in charge of verifying the existence of ICSs.

Internal control systems play an important role in the management and performance of different organisations weather in the public or private sector. Internal control systems have become a topical issue in the recent years after witnessing big corporate organisations failing to perform and closing down due to ineffective internal control systems. This study investigated the Barriers affecting the effective implementation of internal control systems and performance of Lusaka City Council on service delivery. The main mandate of local authorities is the provision of services; however, this has not been the case, as they have been experiencing challenges in the provision of quality service delivery in their jurisdictions. The study employed a pragmatism research paradigm, concurrent triangulation research design and a mixed method research approach. Qualitative data was collected through interviews and data was analysed using thematic analysis whilst quantitative data was collected using questionnaires and data was analysed using descriptive and inferential statistics. The target population was Lusaka City Council employees comprising of the senior management, middle management and lower management. It was found that internal control systems had a significant relationship with service delivery performance. Based on the findings, it was concluded that internal control systems are present and available and are moderately effective at Lusaka City Council. Despite the internal controls systems being moderately effective there is still further improvement required to address factors hindering improved service delivery.

This study aims to assess the operational and administrative challenges faced by Cebu Provincial Hospitals, specifically focusing on the hospitals in Bogo City, Carcar City, Danao City, and Balamban. The research examines key challenges and constraints related to implementation of Internal Control System under the Control Environment Component; implementation of Internal Control System under the Risk Assessment Component, implementation of Internal Control System under the Control Activity Component; implementation of Internal Control System under the Information and Communication Component; and implementation of Internal Control System under the Monitoring Component. Furthermore, excerpts from the interviews were quoted to further support the identified problems and constraints. A mixed-methods approach was used, combining surveys, interviews, and document analysis to gather data from hospital administrators, medical staff, and patients. The findings revealed several critical key challenges such as slow processing of payments, insufficient drugs and medical supplies, and a lack of automated information systems. Additionally, the absence of an Internal Audit Unit contributed to a weak monitoring framework, increasing the risk of fraud. The lack of proper information systems and bureaucratic delays further compounded these issues, hindering the hospitals' ability to provide timely and quality healthcare. Additionally, inadequate infrastructure and limited financial resources were identified as major constraints in improving service delivery. The study concludes that addressing these operational and administrative challenges is essential for enhancing the efficiency of Cebu Provincial Hospitals. Recommendations include strengthening internal processes, improving resource allocation, and implementing technology-driven solutions to optimize hospital management and healthcare outcomes.

PurposeThis paper aims to contribute to literature on managing Islamic micro financing by formulating and evaluating the implementation of internal control system for Islamic micro financing. It also aims to investigate the implementation of an internal control system for financing activities practiced by Baitul Maal wat Tamwil (BMT), a special micro finance organization, in Indonesia.Design/methodology/approachFirst, the paper introduces the concept of internal control system. Second, an internal control system for Islamic financing is formulated. Primary data that relate to the implementation of an internal control system for financing activities are obtained through a direct survey using questionnaires. The data are then analyzed using descriptive statistic and qualitative analysis to find the implementations of the internal control system.FindingsBMTs in Indonesia have implemented an internal control system for their financing activities. The rank of the implementation is: information and communication; monitoring; control environment; risk assessment; and control activities. This study also indicates that the implementation of authorization and consultation to the Shariah Supervisory Board was low.Research limitations/implicationsThe respondents of this study are small in number. However, the findings are valid and reliable.Originality/valueTo the author's knowledge, there is a lack of scholars' attention on the implementation of internal control especially for Islamic micro financing. Therefore, this study will provide insight to the literature on how to manage Islamic micro financing efficiently and effectively.

Effective internal controls are important in ensuring that organizational performance is achieved. Local municipalities play a key role in the provision of different services to the citizens. This study explored employee perspectives on the effectiveness of the Internal Control Systems on the performance of Lusaka City Council on service delivery. The study used a qualitative research methodology to collect data through interviews and employed reflexive thematic analysis for interpretation. A sample of 5 participants, participated in the study. The findings of the study revealed that the internal controls present at the local authority are not very effective due to unnecessary bureaucracy, inefficient systems lacking effective monitoring by management and political interference in the enforcement and implementation of internal control systems at the local authority. Furthermore, this paper highlights inadequate policies and procedures in the internal control systems, indicating the need for an effective and efficient internal control systems to be integrated in the current systems in place. Based on these findings, the study recommends that the local authority enhances its internal control systems by ensuring that they have a strong internal control environment where internal control activities in form of policies and procedures are adequate.

The relevance of internal control systems in organizations have been duly recognized as a process for assuring the achievement of set objectives in operational efficiency, reliable financial reporting and compliance with regulatory and international standards. For Technical Universities (formerly, the Polytechnics), as public institutions with the attendant problem of limited resources, it is imperative to implement effective internal controls for the judicious utilization, monitoring and management of business processes towards success and sustainability. The study, sets out to assess internal control systems at Accra Technical University, investigating the existence and implementation effectiveness and related challenges of such internal controls. The specific objectives were to find out the internal control systems at Accra Technical University, the extent of employee awareness of the control systems, consistency of the control systems with national and international standards, and the effective implementation of the control systems. The study used both primary and secondary data sources. The primary data was collected with a questionnaire from respondents comprising mainly staff from the Finance, Audit, Administration and Academic departments while secondary data was gathered from review of documentation at the Finance Office. The study reveals that Accra Technical University has instituted policies and procedures to enhance the implementation of internal controls, however, there is low staff awareness regarding such policies and violation penalties. This, it is noted, stems from Management’s inability to communicate information regarding internal control policies to staff promptly and effectively. Further, Accra Technical University exhibits high conformity to international standards and the present national regulatory regime in the preparation of its financial reports and fiscal management. Overall, the implementation of internal control systems at Accra Technical University is rated as “quite effective” and directed mainly towards conducting business in an efficient manner and ensuring financial information are accurate and complete. It is recommended, therefore, that Management improves staff awareness of policies regarding internal controls, and undertake continuous monitoring, identification and assessment of the internal control systems established and implemented to ensure they are functioning properly and meeting expectation.

This reaseach aims to determine the implementation of internal control system in supporting the effectiveness of the credit granting system at KSP Kopdit Hiro Helingmain branch.Data collection used in this research used interview and observation methods.This type of research used qualitative descriptive analysis techniques by comparing the internal control system thas been implemented at KSP Kopdit Hiro Heling with the internal control system according to COSO Framework (2011).The results of this research indicate that the implementation of an internal control system to support the effectiveness of kredit granting procedures at KSP Kopdit Hiro Heling main branch and according to the COSO Framework (2011) has beeb implemented but there is still an internal control component,namely the control environment in inadequate because the organizational structure does not yet special staff at SPI (internal supervisory unit) Keywords : Credit Granting Procedure, Intenal control system.