Internal Client Research Articles

The Influence of Internal Control and Client Importance on Audit Quality with Time Budget Pressure as a Moderating Variable

This study aims to empirically examine the influence of internal control and client importance on audit quality, with time budget pressure as a moderating variable. The data used in this study was sourced from a questionnaire survey distributed to respondents in March via Google Forms. Respondents were selected using purposive sampling, with criteria including junior auditors, senior auditors, and Managing Partners (leaders) from audit firms (KAP) in Bogor, Jakarta, Bali, and East Java. The final sample used in this study was 50 observations. The results of this study show that client importance has a negative effect on audit quality. Internal control has a positive effect on audit quality. Time budget pressure moderates the relationship between client importance and audit quality in a positive direction. Time budget pressure moderates the relationship between internal control and audit quality in a negative direction. Time budget pressure itself has a positive effect on audit quality. Keywords: Internal Control, Client Importance, Kualitas Audit dan Time Budget Pressure

«Внутренний клиент» в работе центров «Мои документы»

The article presents a study devoted to identifying the degree of satisfaction of an internal client (employees of the My Documents offices in new regions). The degree of their satisfaction with their own professional activities, vision of professional prospects, interaction with managers and applicants of the MFC is analyzed. Based on the conducted survey and the analyzed results, a system of proposals has been formulated, the implementation of which, according to the authors, will increase the level of clientcentricity in working with an internal client, and therefore increase the effectiveness of interaction between MFC employees and citizens in need of state assistance.

КЛИЕНТООРИЕНТИРОВАННЫЙ ПОДХОД ДЛЯ ФИЗИЧЕСКИХ ЛИЦ ПРИ ПЕРЕМЕЩЕНИИ ТОВАРОВ ЧЕРЕЗ ТАМОЖЕННУЮ ГРАНИЦУ

The quality of the work of the customs authority is assessed by individuals moving goods across the customs border, based on: the conditions in which they expect the realization of their subjective rights and the duties assigned to them, interpersonal interaction with the official and the time they spend waiting for the service. In 2022, a declaration of Customer-centricity and 3 standards were developed: "The State for Citizens", "The State for Business", "For the Internal Client". The introduction of a client-centric approach in public administration in order to improve the quality of services requires the development of information systems, quality improvement in interpersonal interactions and the simplification of the interaction technology itself. In this article, we will analyze the development of a client-oriented approach in the interaction of customs authorities and individuals moving goods for personal use.

Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls.
 
 Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia

УПРАВЛЕНИЕ ПОТЕНЦИАЛОМ ПЕРСОНАЛА МЕДИЦИНСКОЙ ОРГАНИЗАЦИИ: МАРКЕТИНГОВЫЙ ПОДХОД

The relevance of managing the personnel potential and providing conditions for the continuous professional development of specialists is described in the proposed material. Competent use of employee potential and activation of unused knowledge and abilities has a positive impact on the personnel as a whole. The subject of the research is presented as managerial, socio-economic relations that arise in the process of developing and implementing a set of measures to manage the personnel potential in the management system of a medical organization. The goals outlined in the work require theoretical substantiation and development of recommendations for optimizing the mechanism for managing the personnel potential in medical organizations. The authors have developed a set of measures to manage the element of personnel potential (the experience of the personnel of a medical organization), which is based on the use of marketing tools, including building a profile of an internal client (employee of an organization), analyzing the employee’s life cycle, an internal marketing strategy connected with motivation, involvement and loyalty of the personnel. The proposed scope of application refers to the fact that the developed methodological recommendations and indicators can be used in all medical organizations to assess the system of personnel potential management. On the grounds of such an assessment, a conclusion can be made about the advisability of correcting certain career planning activities or about revising the entire system of personnel development managing. In conclusion, the authors evaluated the effectiveness of the recommended measures that will help manage human resources through the profiles, experience and involvement of employees, what would allow the heads of medical organizations to build an effective strategy for managing medical personnel, and as a result, improve the efficiency and work of organizations as a whole.

Employee Preparedness for Industry 4.0 in Logistic Sector: A Cross-National Study between Poland and Malaysia

Today we are witnessing a paradigm shift when it comes to the industry. There are chances that Industry 4.0 does not only involve major changes in production and business solutions, but also the ability of many enterprises (mainly production companies) to come closer to developed economies. This article highlights the aspect of creating new business models that integrate organizations around Industry 4.0 solutions and create new value for the client and internal client. The objective of this study was to demonstrate the relationship between the implementation of selected Industry 4.0 technologies as well as the knowledge and preparation of employees for changes caused by new solutions, e.g., in the area of the automation and robotization of industry or data and information management. The questionnaire research was conducted among 80 logistics companies in Poland and 80 in Malaysia. Based on the obtained data, a statistical analysis was conducted of the relationships between the above-mentioned variables. The analysis concerned: the employees’ knowledge of the Industry 4.0 paradigm, preparing employees for challenges and the implementation of Industry 4.0 technology. The correlation analysis showed the existence of a statistical relationship between the analysed variables. The analysis of quantitative data showed differences between Poland and Malaysia in terms of employee preparation, their knowledge of Industry 4.0 and activities related to the implementation of specific IR4.0 technologies. The presented analysis relates to one of the analysed areas, therefore it is a contribution to further considerations and comparisons.

Exploring purchasing managers’ influence tactics towards their internal clients: the case of non-production related items

ABSTRACT By focusing on the interface between purchasing managers and internal customers, this research aims at understanding what types of influence tactics purchasing managers use to gain internal client commitment. Using a multiple case study methodology and data from 14 companies, the results show how purchasing managers work within the constraints of their organisational settings, but still manage to make their own choices and create their own spaces in which to do their jobs. The authors identified a set of influence tactics for how to deal with complexity and found soft tactics moderate daily practices and interactions between purchasing managers and internal clients. As opposed to other works, the authors explicitly adopted the perspective of purchasing managers.

THE ROLE OF INTERNAL MARKETING IN ACHIEVING EMPLOYEE`S SATISFACTION - A FIELD STUDY ON A SAMPLE OF ALGERIA TELECOMMUNICATIONS COMMERCIAL AGENCY EMPLOYEES IN THE CITY OF (LAGHOUAT) ALGERIA-

It has become imperative for enterprises that are active in the face of intense competition, to provide all the appropriate conditions in which they keep their employees, as they are a major source of success and superiority, so they must achieve their satisfaction. The most important marketing mechanisms on which the enterprise depends in achieving excellence are: "Internal Marketing", a modern marketing concept that cares about employees and focuses on ensuring their satisfaction, where they feel that they are an effective partner that does not spare him and contributes to the growth of the enterprise and its superiority, because the employee is an internal client and his satisfaction will inevitably achieve the satisfaction of the external client. Therefore, this research aims to identify its theoretical concepts, and the extent to which it is applied in practice through a study: the role of internal marketing in achieving the satisfaction of Algeria telecommunications commercial agency employees in the city of (Laghouat) Algeria. The study found a statistically significant role for the internal marketing of Algeria telecommunications commercial agency in Laghouat city in achieving the satisfaction of employees at the 5% level of significance, and the factor that has the biggest role is "internal distribution

IMPLEMENTING LABORATORY QUALITY MANAGEMENT STANDARDS TO IMPROVE CLINICAL DIAGNOSTIC SERVICES IN PORTSAID GOVERNMENTAL HOSPITALS

LQMS helps laboratories to enhance internal laboratory processes, attain workers and client satisfaction. undefeated achieving of (LQMS) could be an obligatory demand to pass national and international accreditation. during this study, analysis of (QSI) in 2 major laboratories generally hospitals in Port-said governorate in Arabic Republic of Egypt, covering all system necessities were administrated. The study analysis was administrated by rating the degree of achievement of (QS’s) parts in several executive activities of laboratory system. knowledge was collected by checking the labs’ processes against the World Health Organization check list’s demand. This study, emphasize that safety coaching is a necessary component, and might function as a significant role in making sensibility and connotation to achieve (QS) in sanitary experimenting lab. Therefore, ought to be time coaching within portions of lab. activities specially safety. Project conclude that safety defects were the main challenge in sanitary experimenting labs interpret necessity for the concept of safety national and international customary necessities of (QS) achievement, maintaining for enhancing (Q) actions of labs and assess accreditation. Ignore the achievement of (QS) will give rise a drop in services and therefore accreditation opportunity.

Employer branding an exploration of the field of knowledge from bibliometric indicators

The relevance of employer branding guides its reason for being in the collaborators of the organizations, these being one of the main stakeholders to whom it must guide the nature of marketing, providing value proposals to this important internal client. The objective of this study is to show an overview of the development of research on the subject. Using the Scopus database, 430 records were analyzed. Through the exploration of different bibliometric indicators, the most productive authors and countries, the most cited publications, as well as cooperation between authors, analysis of the co-occurrence of citations and keywords are identified. Finally, it seeks the identification of current and future research areas of the employer branding.

ВИКОРИСТАННЯ ШТУЧНОГО ІНТЕЛЕКТУ У ТОРГІВЛІ

A number of organizations present in the market of goods and services that use artificial intelligence in the field of trade have been studied. The main areas of application of artificial intelligence in enterprises that operate on the basis of commerce are identified. The necessity of using differentiated elements of multifunctional computer systems in different areas of commerce is substantiated. It has been proven that the most effective and efficient in the field of trade are: chatbots, smart terminals (POS), internal client programs, compliance control and "smart" contracts.

The Validity of Information Security Risk Assessment Methods for Organizations

Based on statistical data, a contradiction is shown between an increase in financial investments in the information security (IS) of organizations and a steady increase in the number of IS incidents caused by internal users. A conclusion is made about the cognitive vulnerability and low degree of validity of modern IS risk assessment methods. Stereotypes have been identified, the result of which are cognitive errors in assessing IS risks: the priority of technical protection of information from external threats of IS over organizational and technical protection from internal threats; distrust of the internal client, perception of it exclusively as an object of tough managerial influence, ignoring its subjective role in IS management; restriction of work with personnel within the IS management system with one-time measures and static criteria for assessing human risks and inattention to systemic measures and dynamic, situational criteria. The necessity of updating standards for IS risk management, as well as the development of new methods and tools for assessing, IS risks based on rejecting outdated stereotypes, is substantiated.

Gestión por competencias: Herramienta clave para el rendimiento laboral del talento humano del sector hospitalario

La investigación tuvo por objetivo proponer un modelo de gestión por competencias con el propósito de tratar de solucionar el problema descrito, por cuanto este afecta el desempeño o bajo rendimiento de los funcionarios en el área administrativa por no estar alineado a su perfil. Metodológicamente fue de tipo descriptiva. La investigación sobre un modelo de gestión de competencias, fortalece a la coordinación de Contratación al momento de seleccionar el personal idóneo para un determinado puesto de trabajo, con este modelo se pretende el reclutamiento del cliente interno de acuerdo al nivel de instrucción y la experiencia que haya generado, además sirve de guía a la coordinación de capacitación y formación para un mejor desempeño al momento de organizar un plan de entrenamiento para el personal, que vaya orientado con el puesto que cada uno ejecuta.

Metallurgical Investigation of Cold-formed Fillet Pieces Made of Metastable Austenitic Stainless Steel, for the Turbine Exhaust Casing of a Heavy-Duty Gas Turbine Engine

Abstract With a novel class of heavy-duty gas turbine engines, turbine exhaust temperatures are expected to further increase. There are concerns that the propensity to cracking in service of the welded turbine exhaust casing (TEC) liners might also increase. Cold-formed “collars”, featuring large stress-reducing fillet radii, were designed to decrease thermal stresses in the welds, where the struts of the turbine bearing casing are aerodynamically clad by liner plates. Such collars were received from a supplier in the course of a product and process qualification (PPQ). The results of the metallurgical investigation ordered by an internal client are the subject of this contribution. It was found that deformation martensite was present in the subject cold-formed fillet pieces, despite a pre-heat of 150 °C and a post-fabrication 920 °C annealing process. However, the amount of deformation martensite found, at below 5 % volume fraction, was considered not to be detrimental for engine operation.

Formation of a healthy corporate culture in a medical organization

The health care system is a complex socio-economic mechanism, which is designed to ensure the implementation of the most important social principle - maintaining and improving the health of the population, providing highly qualified treatment and prevention care. Important to remember that healthcare organizations have two stakeholders: doctors and patients (internal and external client). Often, attention is paid only to patients, but it is worth starting with the formation of the commitment of health professionals to the work organization, to create a positive image. Unfortunately, the image of the organization is often formed spontaneously. The reason for this is not only the reluctance of managers to deal with this problem but also the lack of experience and knowledge in the field of image formation and corporate culture of the organization. Culture is elusive, but its impact is easily traced in the daily behavior of employees of any level. Defining goals, setting goals, developing patterns of behavior and attitudes at work and the actual activity within the organization are mediated by its ideology. Elements of culture are reflected in the official vision of the medical institution, and thus become accessible to the external environment - patients, partners, competitors and society as a whole. An established healthy corporate culture is an important management tool, creates strong competitive advantages, increases the social responsibility of medical organizations to society and patients, improves the quality of medical activities. The presence of corporate culture, values and behaviors allow improving the processes of strategic development, internal communication, unity and cohesion of the team, to reduce staff turnover in the organization. The system of continuing professional education of doctors and heads of health care institutions should provide for the implementation of educational programs in the field of formation and development of the corporate culture of medical organizations.

The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality

SUMMARYThis paper examines the antecedents of nonfinancial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of 1,248 publicly available SA statements issued by a panel of G500 firms in the period 2005–2013. Our findings indicate that a higher emphasis on stakeholder engagement and executive compensation schemes linked to sustainability targets are significant internal client incentives for enhanced levels of SA quality. Our study also confirms the importance of supply-side factors, such as auditor competence and auditor specialization, in explaining the heterogeneity of (nonfinancial) audit quality. SA quality appears to be further strengthened if a country's institutional environment privileges the enforcement of a legal infrastructure aimed at the protection of social and environmental dimensions of corporate practices. Our results suggest the complement view of governance mechanisms proposed by Doidge, Karolyi, and Stulz (2007) applies in this emergent nonfinancial auditing market.

Improving Adherence to the HIV Testing Algorithm With Resident Physician Intervention

Abstract Introduction The CDC recommends the following algorithm for HIV testing: (1) a screening HIV-1/HIV-2 Ag/Ab immunoassay, (2) HIV-1/HIV-2 antibody differentiation immunoassay, and, if these results are discordant, (3) HIV-1 nucleic acid test (NAT). Final interpretation of this algorithm depends on its completion. To assess the adherence of this algorithm, a retrospective chart review was performed to reveal that 31% of discordant results were not followed up by NAT. A prospective interventional study was devised to improve adherence to the algorithm. Methods A retrospective chart review was performed on all HIV testing performed from January 2017 to June 2018. The patients with discordant results without NAT were identified. These results then prompted a prospective interventional study. Starting in November 2018, a daily automated report was created to identify patients with discordant results and no NAT ordered after 48 hours. This report prompted the client services department to either call the provider if they were an outside client and tell them to contact the pathology resident, or call the resident directly if the provider was an internal client. The resident then provided guidance to order NAT. The total number of patients with discordant results with the intervention was monitored for adherence to the algorithm indicated by clinicians ordering the NAT. Preliminary data from November 2018 to March 2019 were analyzed and compared to the original data. Results The retrospective data revealed a total of 71 patients with discordant results and 22 (31%) did not have NAT testing. The preliminary prospective data revealed a total of 27 patients with discordant results and 3 (11%) did not have NAT testing. These data were found to be statistically significant with P = .04 with a chi-square test. Conclusion Resident physician intervention has significantly improved the adherence to the HIV testing algorithm based on preliminary data.

How to achieve cost savings and strategic performance in purchasing simultaneously: A knowledge-based view

The competitive advantage purchasing provides has been debated for decades. For a novel perspective we derive a theoretical framework grounded in the knowledge-based view in order to examine how purchasing knowledge and purchasing integration impact cost and strategic performance. The derived hypotheses are tested based on extensive secondary data from a large European multinational utility company. The 179 studied ‘purchasing-internal client relationships’ contain real contracted savings data and internal client ratings of purchasing knowledge, purchasing integration and strategic purchasing performance. We show that purchasing knowledge is a major antecedent for both savings and strategic purchasing performance. This effect is further amplified by purchasing integration. With this study, we extend the understanding of the purchasing knowledge–performance link. We conclude that purchasing knowledge becomes particularly valuable when combined with other functions' processes through purchasing integration. This causal chain is also supported through general knowledge-based view theory. Moreover, we provide numerical evidence of the value of knowledge creation and integration processes to purchasing professionals in our managerial implications based on results obtained from actual purchasing savings data.

HUMAN FACTOR AND ITS EFFICIENCY EVALUATION IN REVENUE CENTERS

Human factor is one of more important resources of the organization, reflecting status quo of its intangible assets. Skilful managing these components increases entity’s potential in the long run. So-called key performance factors (KPIs) can be regarded as a starting point for its measurement. Reviewing “work factor” in an enterprise helps “capturing” areas of low productivity, improving tasks implementation, appropriate employees motivating, making efforts for continuous development. KPIs are grouped within the framework of four perspectives referring: internal processes, client, learning and owner. This study sets out to assess achievements of individual divisions of a service company in each of these areas, by using properly designed indicators. The main thesis of the publication maintains that the statistic range based on arithmetic means of branch performance ratios allows to determine the size of the competence gap of a given revenue center.

Applying a delta opportunity index to paid media budget planning

This paper addresses the problem of paid media budgeting and forecasting using a data-driven approach. As there is no specific analytic framework to estimate advertising investment, such calculations tend to be ad hoc in nature. This paper presents the delta opportunity index as a potential approach to paid media budgeting. The technique combines internal client analytics data as a proxy for the offer variable and external data such as search engine query volumes as a proxy for the demand variable. From there, the combined data sources are standardised as ratios to enable the calculation of the delta opportunity index. The final output provides a media budget distribution estimate to be used by media planners and marketers.