Internal Department Research Articles

Challenges and Barriers to Internationalization from the Perspective of Faculty Members and Staff of the International Department of Iran, Tehran and Shahid Beheshti Universities of Medical Sciences

Introduction: Since internationalization is one of the important priorities of medical universities, so this study was conducted to investigate the challenges of internationalization in medical universities in Tehran. Methods: This is qualitative research with a conventional content analysis approach. Seventeen faculty members, experts and managers of the international department of Iran, Tehran and Shahid Beheshti Universities of Medical Sciences in the second semester of the academic year of 2018-2019 were selected by purposive sampling method and interviewed semi-structured. Then, the collected data were analyzed based on five Graneheim steps and based on MAXQDA.2019 quality data analysis software. Result: The findings of the content analysis of the interviews showed that the five main components including structural-legal, political-security, educational-research, cultural-social and economic-infrastructure components along with 13 sub-components including policies Macro, Recruitment and Recruitment Process, Staff and Management, International Services, Status and Educational Services, Research Services, University Reputation, Society culture, University culture , Economic Development and Financial Services and Facilities, Infrastructure Development And universities, welfare services, and the development of information technology and virtual services are among the challenges and barriers to internationalization. Conclusion: According to the findings, in order to strengthen the internationalization process of higher education, legislative institutions should adopt laws and monitor their implementation, as well as sign memoranda of understanding with other countries. Universities should also pay attention to increasing information capability, improving English language skills and other specialized skills of staff, appropriate advertisements to attract foreign students, exchange students and professors, and strengthen the image of the university.

One College Program, Seventy Different Campuses: Dual Enrollment, Community Colleges, and the Unique Challenges Faced during the COVID-19 Pandemic

ABSTRACT This manuscript discusses those challenges unique to community college dual-enrollment programs during the COVID-19 pandemic by highlighting the experiences of the senior leadership team of the College Credit Plus (CCP) program at Sinclair Community College in Dayton, Ohio. With 69 different high schools offering Sinclair courses, the CCP office at Sinclair was required to balance the concerns of their internal staff and departments while simultaneously meeting their secondary partners’ needs. This practitioner-focused manuscript provides stories, insights, and reflections on how the CCP office responded to the COVID-19 pandemic, highlighting interventions that worked well and others that did not. By sharing and reflecting on these experiences, we add to the growing literature on COVID-19 responses to build a more equitable community college sector in the future.

Digital transformation in treasury, risk and finance: COVID-19 to accelerate establishment of smart analytical centres in these departments

Digital transformation has been a growing focus in the banking industry for several years, with the introduction of digital technologies of the Fourth Industrial Revolution. The recent COVID-19 outbreak had a significant impact on banking, one being that its aftershock might lead to an acceleration of digitalisation efforts in core bank management departments. The reason is that the COVID-19 pandemic is dangerously unique. It differs from the 2008 financial crisis in that it is an exogenous risk that is not the result of the unravelling of previous financial imbalances. It is truly an uncertain event, with a wide range of outcomes that depends on unpredictable noneconomic factors. Therefore, the challenges facing banks and the course of action required are divergent from the situation post-2008. The purpose of the paper is to identify a few of the effects COVID-19 had on banks, but particularly focus on its impact on the responsibilities of internal management departments such as treasury, risk and finance. The reason is that the crisis highlighted some of the pressure points that exist in traditional approaches and technology solutions. The paper postulates that the pandemic might be the catalyst that speeds up the pre-COVID trend of adopting digital technology in treasury, risk and finance and thereby drive establishment of smart analytical centres. The advantage of smart analytical centres is bank management departments that will be better prepared, not just to handle future crises through intelligent and rapid decisionmaking, but also better equipped to enhance day-to-day operations in business-as-usual times. An implication emphasised in this paper is that to establish smart analytical centres, it is vital to study the applicability and benefits of digital technologies, as well as recognise the importance of putting a well-defined digital transformation plan in place.

Effect of Marketing Diversification Strategy on Supply Chain Performance of Delmonte Kenya

The study intended to establish the influence of marketing diversification strategy on supply chain performance, a case of Delmonte Kenya limited. The research design employed in this study was descriptive research design. The target population for this study was 44 management employees of Delmonte. These comprised of top managers, line managers and supervisors who are directly involved in the supply chain process. The study adopted census approach since the population of the study was small. The results revealed that marketing diversification and supply chain performance were positively and significantly related. The study also concluded that the company carries out extensive market diversification and also values partnerships and joint ventures which enhances the competitiveness of the firm. This has been done on regular basis considering extensive marketing research that gives the internal operational departments the necessary knowledge/information on the products needed in the right segments of the market. The study recommends that the management should also consider training and induction of the present and newly recruited staff in order to ensure high quality operations in the company. This will be a big boost to the performance of the company and ensure to maintain and increase the customer base for future of the business.

Scientific consulting enables compatibility between AI & human potential:How a Bank fights ML & CFT

Money laundering (ML) has been affecting the global economy for many years and treating its security. ML encompasses illegal activities that are used to make illegally acquired funds appear legitimate. Banks are in the front line of the fight against ML and Counter Finance Terrorism (CFT). They should acquire monitoring software, manage controls and experts practices. This paper aims to share the mechanism put in place to ensure the implementation of a monitoring system that incorporate Artificial Intelligence (AI) to detect suspicious transactions. The choice for the case study is a Private Bank in the Middle East. The intervention research project comprises of valuing the impact of implementing a socio-economic management consultancy method to synchronize the internal control departments human potential to sustain FATF recommendations for monitoring software (FATF, 2012). This anticipated improvement in performance would increase the AI solution return on investment thus ensuring compliance and sustainability of the Bank.

Outpatient Practice Reactivation in an Integrated Community Practice During the COVID-19 Pandemic.

Introduction: The coronavirus disease 2019 (COVID-19) pandemic has impacted health care organizations throughout the world. The Southwest Minnesota Region of Mayo Clinic Health System, a community-based health care system, was not immune, and in March 2020, our outpatient services were deferred and decreased by 90%. Method: This article is a review of the approach we used to safely reactivate outpatient care, the tools that we developed, and the outcomes of these reactivation efforts. A novel Outpatient Practice Reactivation Framework was established and used that included Outpatient Clinic Appointment Dashboard, Decision Matrix, Access Management, Virtual Care, and Patient Safety. This framework was guided by patient demand for care and by safety principles, as recommended by state and federal agencies and our internal infectious disease department guidelines. Results and Conclusions: Over the course of 9 weeks, ambulatory visit volumes and clinic utilization rates returned to pre-COVID levels (Pre-COVID fill rate range: 87% to 94%, post-COVID fill rate range: 86% to 89%) exceeding target fill rate of 80%, as a result of establishing the initiative as a shared priority, committing to a robust schedule and decisive actions, creating and maintaining a well-defined structure, taking an inclusive approach, overcommunicating and providing sufficient data for transparency, developing guiding principles, and training and educating staff.

Transformation of retail risk in the post-epidemic period

Subject. The article discusses the transformation of retail risks in the post-epidemic period. The pandemic altered the consumer behavior, thus inducing new risks. E-commerce risks are on agenda. However, some other risks were overlooked, though they relate to changes in consumer preferences, strict hygienic requirements, etc Objectives. We look for new retail risks, which emerge as a result of changes in the consumer behavior during the pandemic. We suggest how retail companies should mitigate the risks. Methods. Retail risks were identified through the content analysis of available sources and evaluate their content. Results. We found new retail risks arising from changes in the consumer behavior of people, including cyberattack risks at retail enterprises, sale of counterfeit or low-quality products, theft, etc. Conclusions and Relevance. To mitigate retail risks in the post-epidemic period, companies need to perform some actions. They should establish the internal cybersecurity department, order independent audit, use the AI technology, etc. The above activities will require significant financial resources and professional talent. Therefore, most of the activities are affordable only for large retail chains.

Institutional Capacity for Science Diplomacy in Central America.

Science, technology, and innovation (STI) is increasingly gaining in importance on the foreign policy agenda of governments worldwide. However, the implementation of science diplomacy strategies requires STI institutional capacity and strong interfaces with policy and diplomacy. This research first maps the STI public institutions of the six member countries of the Central American Integration System (Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica and Panama) and then draws their capacity to connect internationally in order to highlight their potential for science diplomacy. Variables such as the year of creation and mandates of scientific councils, secretariats, national academies, international cooperation departments and ministries are analyzed. The study reveals several public management challenges stemming from the institutional disparity and complexity of the region, already marked by significant asymmetries of human development between the various countries. Highlighting and understanding such challenges may be helpful for countries in the region in developing meaningful strategies around science diplomacy.

INTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA

The broad objective of the study is to empirically examine the impact of internal audit quality on public sector management in Nigeria. Specifically, the study examined the relationship that existed between some variables of internal audit such as financial controls, management controls, public sector efficiency and public sector management. In the study, primary data was utilized through the administration of 150 copies of questionnaire to respondents in internal audit, ministries, departments, agencies, parastatals and commission in Ondo state, but 144 copies were received. Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings of the study revealed that; internal audit quality such as internal audit competence (COMP), internal objectivity (OBJEC), internal audit challenges (CHAL), and internal audit performance (PERF) had a positive and statistically significant relationship with financial controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges (CHAL), internal audit performance (PERF) had a positive and a statistically significantly relationship with the effective management controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges, internal audit performance (PERF) had a positive and statistically significant relationship with public sector service delivery in the selected public sector entities in Nigeria. The study recommends that both the internal auditors and the public sector management team should participate actively in the management of public sector entities thus lead to enhance managerial performance.
 
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The Association between Health and Culture: The Perspective of Older Adult Hospital In-Patients in Israel.

People from different cultures are often hospitalized while the staff treating them do not have sufficient knowledge about the attitudes and feelings of the patients regarding culture and health. To fill this gap, the aim of this study was to examine the perspective of Israeli older adult hospital in-patients regarding the association between health and culture and to understand the meaning of the participants’ experiences with regards to the medical staff’s attitude towards them. This study was carried out using qualitative methodology that followed the interpretive interactionism approach. The research participants were 493 (mean age 70.81, S.D.: 15.88) in-patients at internal care departments at a hospital in Israel who answered an open-ended question included in the questionnaire as part of a wide study held during 2017 to 2018. Two main themes were found: (1) a humane attitude of respect and the right to privacy and (2) beliefs, values, and traditional medicine that are passed down through generations. The findings highlighted the issue of the patients’ cultural heritage and ageist attitudes they ascribed to the professional staff. This study provided recommendations for training the in-patient hospital workforce on the topic of cultural competence, beginning from the stage of diagnosis through treatment and to discharge from the hospital, in order to improve the service.

Self-Assessment of Medical Interns on Their Ability to Management of Inpatients in the Internal Department at Shahid Sadoughi University of Medical Sciences

Introduction: Knowledge of medical students is usually assessed by exams, but it is not related to their sense of readiness. Self-assessment is one of the methods for measuring medical professional readiness that has been less considered in medical education. This study aimed to determine the degree of acquisition of professional skills of medical interns in the management of inpatients through self-assessment in the internal ward. Methods: In this cross-sectional descriptive study, 115 selected medical interns of Shahid Sadoughi Medical School in Yazd participated by census in 2017. Ability to manage internal diseases was assessed by self-reported. The internist experts confirmed questionnaire validity and reliability (Cronbach's alpha: 0.76-0.93). Data were analyzed using descriptive statistics and chi-square test by SPSS. Result: The highest expressed ability by interns was for management of gastrointestinal (63.9%), respiratory (62.3%), and cardiovascular disease (56.1%). They had the lowest ability for endocrine diseases (49.8%). The highest ability to manage gastrointestinal bleeding (65.8%), chest pain (64.3%), abdominal pain and reflux (62.5%), nausea/vomiting (61.6%), and diabetes (61.4%) was stated. 94.7% have sufficient skills to take a history and 85.6% follow medical ethics. The least expressed ability was in drug prescribing and patient decision-making. Conclusion: In 23% of common diseases, 50% of interns can manage disorders independently, which indicates that interns do not consider themselves capable of managing them. The professors must consider Self-assessment and evaluation in prioritizing internship training topics, especially clinical skills.

Sustainability of Ophthalmology Practice and Training During and Post the Pandemic of Coronavirus (COVID-19): A Review.

PurposeTo review and analyse the globally established ophthalmic practice protocols during the coronavirus disease (COVID-19).MethodsA literature review using search strategy was conducted to identify appropriate publications relevant to COVID-19 and ophthalmology practice and training. The safety and feasibility of the protocols were illustrated and discussed.ResultsChallenges in different eye care settings at various international ophthalmology departments have identified and analysed to introduce solutions. Several clinical protocols were established and concerned for screening procedures, waiting area, clinical flow (ie, patients’ registration, personal (patients and healthcare workers) protection), and equipment safety in the clinics and operation rooms.DiscussionIn the review of this protocol, the strategic and operational missions of the Academic Medical Centers (AMCs) are demonstrated and discussed. This is in addition to the sustainability of the established protocols for cataract surgeries and glaucoma clinics and training during and after COVID-19.ConclusionAll the protocols have established for temporary circumstances, such as postponing elective appointments and surgeries as well as applying the technology for regular follow-ups (transmission of image, video, and face-to-face interactions via widely available applications). Only, one protocol was stronger for the sustainability. Accordingly, recommendations are suggested for clinical sustainability during and after COVID-19.

Study to Determine the Incidence of High HbA1c in Patients with Ischemic Stroke at Bilawal Medical College, Kotri, Sindh, Pakistan

Aim: To study the incidence of HbA1c elevation in patients with ischemic stroke whose blood glucose levels were normal within the last six months.
 Study Design: A cross-sectional study.
 Place and Duration: This cross-sectional study of the 96 patients with cerebral ischemic disease selected from the internal medicine department of Bilawal medical college Hospital Kotri, Sindh, Pakistan for one-year duration from August 2019 to August 2020.
 Methods: Crossectional study was conducted in the internal medicinal department of Bilawal Medical college Hospital, Kotri Sindh, Pakistan for the period of one year from August 2019 to August 2020. Total 96 study subjects were selected with cerebral ischemic disease, 62 were males and 34 were females. Many factors such as age more than 20 years, ischemic stroke and RBG (Random Blood Glucose) were also evaluated from each participant. SPSS 23.00 version was used for statistical analysis of research data.
 Results: 57.01 ± 13.4 years was the mean age of the patients. 62 (64.6%) patients were male and 34 (35.4%) were female. The male to female ratio was 2:1. HbA1c was elevated in 35 (36.5%) of 96 patients, while 61 (63.5%) had normal HbA1c. The distribution of HbA1c elevation by gender showed that 20 (57.1%) patients with elevated HbA1c were men and 15 (42.9%) were women. Forty-three (70.5%) of 61 patients with normal HbA1c were male and 18 (29.5%) were female.
 Conclusion: it was concluded that glycated haemoglobin plays an important role for reducing the macro complication of Diabetes and the major macro complication observed was cerebral ischemic stroke among the people with elevated HbA1c.

Malnutrition Prevalence Measurement and Nutritional Interventions in Internal Medical Departments of Turkish Hospitals: Results of the LPZ Study

Objective: The Landelijke Prevalentiemeting Zorgkwaliteit (LPZ), or National Care Indicators Prevalence, study is an annual international multicenter cross-sectional prevalence measurement of care problems on the institution, department, and patient level across Europe. The aim of this study was to measure the prevalence of malnutrition (MN) and examine nutritional interventions in internal medical departments of Turkish hospitals. Methods: A multicenter, cross-sectional study was performed using a standardized and tested questionnaire. Data were collected from adult patients (18 years and over) who were hospitalized in internal medical departments of the hospitals. The cross-sectional study was done in 12 different centers from six big cities in the country in every November of three consecutive years (2017–2019). Results: A total of 1,764 patients (60.9% men, 39.1% women; mean age, 62.6±0.4 years; range, 18–99 years) from 12 centers were enrolled in the study. The main diagnoses were cardiovascular disease (35.8%), diabetes (29.3%), cancer (20.2%), respiratory diseases (20.0%), infectious diseases (18.7%), gastrointestinal diseases (18.5%), endocrine diseases (17.3%), neurological diseases (15%; dementia, 6%), and hematological diseases (9.3%). Mean weight and body mass index of the patients were 71.9±16.5 kg (range, 30–153 kg) and 27.0±5.1 kg/m2 (range, 10.6–51.3 kg/m2). MN risk prevalence was 44.2%, according to the malnutrition universal screening test (MUST), and 46.5% in elderly patients. Of the patients, 43.4% indicated unintentional weight loss in the last 6 months. Nutritional interventions to treat MN were referral to a dietitian (57.2%), oral nutrition supplements (40.7%), energy/protein–enriched diet (38%), energy/protein–enriched snacks (18.1%), parenteral nutrition (16.7%), support at mealtimes (15.8%), and tube enteral feeding (10.4%). No interventions were given to 5.4% of patients. Regular audits were made to ensure compliance with the protocol/guidelines in 88.5% of patients, and 68.5% of patients were discussed with multidisciplinary teams at the hospitals. Conclusion: MN is highly prevalent the in internal medical departments of our hospitals. Although MN awareness is increasing, different interventions are in use according to national and international protocols/guidelines, and the number of active multidisciplinary teams is increasing. MN is still a big problem that needs further national plans.

Standardization of fertility preservation discussion amongst pediatric oncology and bone marrow transplant patients.

10051 Background: As treatment for pediatric malignancies improves long term survival, physicians are shifting focus to late effects of therapy such as infertility. Currently, options for fertility preservation include cryopreservation of mature oocytes, sperm, and gonadal tissue, although barriers remain present. Within our division, we lacked a standard approach to discussing fertility preservation options. Methods: Records from 474 pediatric patients with new oncologic diagnoses at CMH from 2014-2020 were retrospectively reviewed. We evaluated the frequency that reproductive health discussions were documented in pubertal males and females requiring chemotherapy or radiation treatment. We implemented a standard fertility preservation note and patient handouts, then surveyed our department to identify diagnoses that place patients at risk for infertility and barriers to formalized fertility consultations. We then provided educational sessions to address these barriers with pre- and post-evaluation to measure efficacy. Our longitudinal assessment, encompassing multiple points of intervention, was compared to results from previous chart review (2010-2013). Results: Of 474 patients diagnosed between 2014-2020, 175 (90 females, 85 males) warranted a fertility discussion per inclusion criteria. 61 (67.8%) females received a fertility discussion and of those 8 (8.9%) completed oocyte or gonadal tissue preservation, all between 2017-2020. 52 (61.2%) males received a fertility discussion and 20 (23.5%) completed sperm cryopreservation, with even distribution pattern between 2014-2020. Following implementation of an electronic fertility consult process and standardized fertility preservation documentation, there was an increase in documented fertility discussions from 30% in 2014 to 63.6% in 2020. Internal department survey responses identified a lack of comfort with knowing fertility preservation options available and diagnoses that should prompt this conversation. Education sessions with pre- and post-provider assessment demonstrated more comfort discussing fertility preservation (average score increase from 3.44 to 4.33) and knowledge regarding diagnoses at higher risk of infertility (average score increase from 3.67 to 4.33). Conclusions: Integration of a standardized fertility preservation process and addressing barriers identified within our division have led to a 33.6% increase in fertility discussions over the last 6 years. While the data shows a promising increase in oocyte and ovarian tissue preservation, sperm banking completion rates remained unchanged. Further steps include incorporation of an automated fertility consultation order into electronic chemotherapy orders, hospital-wide identification of other high-risk patient populations, and continued education of patient, families, and the health care team.

The Differential Effect of Transformational Leadership and Job Satisfaction on Various Performance Measures in a Polish Consulting Company

The aim of the paper is to provide an answer to the question of how transformational leadership and employee satisfaction affect various performance measures, where employee satisfaction is considered a significant moderator of the relationships between transformational leadership and organizational performance. The data was collected from 164 employees working on 32 teams in international recruitment and selection agency departments located in Poland. What was identified was that transformational leadership and employee satisfaction affect organizational performance differently. In particular, transformational leadership allows the achieving of long–term organizational goals, such as office performance, which includes yearly and three–year office KPIs. The effect of employee satisfaction on organizational performance was strongly seen in the short–term perspective—in the quarterly KPIs. The full moderating role of employee satisfaction was only observed between transformational leadership and quarterly KPIs. The study concludes with theoretical and practical implications and future research directions.

Nurses as 'second victims' to their patients' suicidal attempts: A mixed-method study.

To understand the effects of patients' suicidal attempts and events on nurses' second victim symptoms and to explore the association between these experiences and nurse absenteeism and turnover. The term 'second victim' is when a healthcare professional expresses psychological symptom following adverse patient event. This has been previously shown to be associated with absenteeism and higher staff turnover. A mixed-methods study with a sequential exploratory approach. A qualitative approach was used for nurses to relate their experiences of their patients' suicidal attempts. A cross-sectional quantitative study was conducted in 150 nurses who worked in internal departments. The Second Victim Experience and Support Tool was used to substantiate and measure second victim related distress of nurses who treated suicidal patients. The qualitative data were analysed by a constant comparative analysis method. The analytic analysis of the quantitative study included Pearson's correlations and hierarchical linear regression model to assess the explanatory variables to absenteeism and staff turnover. The study adhered to the STROBE checklist for cross-sectional studies and the COREQ guidelines for qualitative studies. The qualitative part identified three themes and nine sub-themes, including the new variable 'sense of being alone'. The quantitative part of the study found that nurses expressed a medium level of second victim related distress. After controlling for demographic variables, second victim distress and the sense of being alone following patients' suicidal events may explain nurse absenteeism and turnover. Nurses who experience suicidal attempts of their patients react as second victims. These symptoms lead to nurse absenteeism and turnover. Nurses who experience suicidal attempts of their patients need treatment and support as second victims, the same as in any other medical adverse event. The nursing leadership should emotionally support these nurses and prevent consequential staff organisational problems.

Analysis of end-of-life treatment and physician perceptions at a university hospital in Germany

PurposeProviding state-of-the-art palliative care is crucial in all areas of in- and outpatient settings. Studies on the implementation of palliative care standards for dying patients are rare.MethodsN = 141 physicians from all internal departments were polled anonymously about the treatment of dying patients using a self-designed questionnaire. Furthermore, we evaluated the terminal care of n = 278 patients who died in internal medicine departments at University Hospital Mannheim between January and June, 2019 based on clinical data of the last 48 h of life. We defined mandatory criteria for good palliative practice both regarding treatment according to patients' records and answers in physicians' survey.ResultsFifty-six physicians (40%) reported uncertainties in the treatment of dying patients (p < 0.05). Physicians caring for dying patients regularly stated to use sedatives more frequently and to administer less infusions (p < 0.05, respectively). In multivariate analysis, medical specialization was identified as an independent factor for good palliative practice (p < 0.05). Physicians working with cancer patients regularly were seven times more likely to use good palliative practice (p < 0.05) than physicians who did not. Cancer patients received good palliative practice more often than patients dying from non-malignant diseases (p < 0.05).ConclusionGuideline-based palliative care for dying patients was found to be implemented more likely and consistent within the oncology department. These results point to a potential lack of training of fellows in non-oncological departments in terms of good end-of-life care.

ORGANIZATIONAL APPROACHES TO OPERATIONAL CONTROL AT INDUSTRIAL ENTERPRISES

Abstract. Modern operating conditions of the vast majority of industrial enterprises require an operational control system. This will not only make it possible to timely respond to the negative impacts of the external and internal environment, but will also provide opportunity to make informed management decisions, providing competitive advantages. A well-functioning operational control system will not only identify defects in a timely manner, but also promptly eliminate them and prevent their future manifestations. The approaches of scientists to various aspects of the organization of internal, in particular, operational control at enterprises are considered. Particular attention is paid to the analysis of the operational control organization. It is proved that the organizational structure of an industrial enterprise should have an internal control department, which is directly subordinate to the head of the enterprise and is interconnected with all its structural divisions. The composition of the internal control department is presented, which includes the head of the department and internal controllers (an internal controller and an operational controller). Their functional responsibilities are determined. It is noted that the operational controller should carry out operational control of possible deviations, taking into account their further influence on the results of activities, analyze control results, provide the head with information on the identified shortcomings in the work of structural units, as well as proposals for their elimination. A sequence of actions for the control process is proposed to be carried out using the following main stages: preparatory, verification, comparative, diagnostic, informational, managerial and final. Each of them is performed by a certain group of subjects of operational control, which take various control measures. The implementation of operational control at industrial enterprises in accordance with the proposed stages will contribute to the division of duties between employees directly involved in control, the prompt transfer of information to the appropriate decision-making centers and the rational organization of operational control at industrial enterprises. Keywords: internal control, operational control, industrial enterprise, control organization, internal control department, operational controller, stages of operational control. JEL Classification M40, М42 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 20.

Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud

This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).