The Concept of Internal Control System: Theoretical Aspect

Lakis, Vaclovas; Giriūnas, Lukas

doi:10.15388/ekon.2012.0.890

Cited by 29 publications

(18 citation statements)

References 2 publications

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“…Berkaitan dengan konsep SPI, mengemukakan bahwa saat ini definisi SPI yang diterima secara luas antara lain berasal dari COSO, CobiT, INTOSAI, USA SEC. Keberagaman konsep dan definisi SPI karena dipengaruhi oleh pemahaman terhadap kondisi penerapan pengendalian dengan banyak aspek dan situasi yang tidak sama (Lakis dan Giriunas, 2012).…”

Section: Sistem Pengendalian Internalunclassified

Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

Yogasworo¹,

Suprayitno

2020

EQU

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Penyelanggaraan Sistem Informasi Keuangan Daerah (SIKD) dilaksanakan sebagai amanat otonomi daerah dan desentralisasai fiskal di Indonesia. Informasi Kueangan Daerah (IKD) sebagai salah satu output SIKD merupakan informasi strategis yang digunakan oleh pemerintah untuk mengambil keputusan terkait perumusan kebijakan fiskal dan pengendalian fiskal nasional. Sebagai sebuah sistem informasi yang mulai bertransformasi berbasis e-government, SIKD perlu didorong untuk menghasilkan informasi yang berkualitas. Penelitian ini berusaha menggali seberapa efektif penerapan pengendalian internal pada SIKD yang dikelola Pemerintah Pusat dan bagaimana kualitas informasi yang dihasilkan oleh SIKD. Peneliti menggunakan metode penelitian kualitatif dengan pendekatan penyajian data deskriptif. Berdasarkan hasil penelitian, peneliti menyimpulkan bahwa secara umum aspek pelaksanaan SPI pada penyelenggaraan SIKD sudah efektif, namun demikian masih terdapat beberapa kelemahan pada elemen kegiatan pengendalian khususnya pada pengendalian aplikasi. Adapun terkait dengan telaah kualitas informasi, berdasarkan data sampel penelitian, kualitas informasi SIKD belum memenuhi karakteristik kualitatif informasi secara keseluruhan.

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Section: Sistem Pengendalian Internalunclassified

Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

Yogasworo¹,

Suprayitno

2020

EQU

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“…Điểm khác nhau giữa nghiên cứu này và nghiên cứu trước là các nghiên cứu trước xem xét tác động của KSNB trong hoạt động của các ngân hàng thương mại. Các nghiên cứu này thường sử dụng dữ liệu sơ cấp (Lakis & Giriunas, 2012). Đối với nghiên cứu của Olatunji (2009), dữ liệu thu được cho nghiên cứu này được phân tích thông qua phương pháp thống kê mô tả và suy diễn.…”

Section: Cơ Sở Lý Thuyếtunclassified

Tác động của kiểm soát nội bộ đối với rủi ro tín dụng - Trường hợp tại ngân hàng thương mại cổ phần có vốn nhà nước ở Việt Nam

Trung¹

2020

HCMCOUJS

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Nghiên cứu này tìm kiếm tác động của kiểm soát nội bộ đối với rủi ro tín dụng tại các ngân hàng thương mại cổ phần có vốn nhà nước ở Việt Nam từ 2005-2016. Nghiên cứu sử dụng phương pháp định lượng ( hồi quy, gộp-hồi quy tuyến tính, mô hình tác động cố định và mô hình tác động ngẫu nhiên) và kết quả nghiên cứu cho thấy, yếu tố đánh giá rủi ro và hoạt động kiểm soát tác động ngược chiều với rủi ro tín dụng, trong khi yếu tố môi trường kiểm soát và thông tin và truyền thông tác động cùng chiều với rủi ro tín dụng.

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“…Various studies that have been done to inspect the association between internal controls and credit risk has been done mostly in developed economies. These include (Akwaa-Sekyi and Moreno, 2016;Caselli, Gatti and Querci, 2016;Mesnard, Margerit, Power and Magnus, 2016;Lakis and Giriunas, 2012;Bedard and Graham, 2011;Dedu and Chitan, 2013;Ji, Lu and Qu, 2015) among others. Regionally, Angella and Eno ( 2009) did a study on evaluation of internal control systems in Uganda which focused on assessing the approved measures of internal control by member countries of African Development Bank Group to enhance administration of Public sector project financing.…”

Section: Statement Of the Problemmentioning

confidence: 99%

Internal Controls and Credit Risk in Commercial Banks Listed at Nairobi Securities Exchange, Kenya

Mwichigi¹,

Atheru²

2019

IJFA

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Purpose: The general objective of this research was to examine the internal controls and credit risk in commercial banks listed in Nairobi Securities Exchange, Kenya. Methodology: The cross sectional descriptive research design was used since it helps in establishing the association between constructs at a given point in time. The study conducted a census of the 11 banks trading at the Kenya securities market since the target population was accessible and easily manageable. The target respondents were the risk managers, compliance and monitoring managers, internal auditors and credit managers of all these commercial banks, all located in Nairobi. Data was collected from primary sources; the data collection tool being a questionnaire which contained questions structured in a five-point Likert scale thus ensured that all the respondents got exactly the same questions. Descriptive and inferential statistics was applied for analysis of data using the SPSS software. The findings were demonstrated using graphs and tables. Results: All the dimensions of internal controls studied, that is, the risk assessment, control environment, control activities and information and commutation were found to have a significant influence on credit risk of the banks. Recommendations: There is need for the management, policy makers and all banking industry players of commercial banks to institute structures that promote devotion to integrity and ethical conducts, demonstrate authority and responsibility to enhance adequacy of banking activities. The banks’ board of directors and the administration team should implement oversight responsibilities, demonstrating commitment to competence and enforcing accountability. Further, adherence to the set policies should be followed in all the financial institutions to enhance realization of banks’ objectives. Further, the study recommends that every bank in Kenya should have proper quality control structures, effective audit programs and monitoring activities. Since the CBK regulates the commercial banks, it should ensure that every bank set correct internal checks guidelines and observes their sufficiency and usefulness. The study recommends that the credit policy and other guidelines be easily accessible to all lending officers; any updates or changes to the policy be communicated immediately so as to minimize credit risk exposed to the banks.

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The Concept of Internal Control System: Theoretical Aspect

Cited by 29 publications

References 2 publications

Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

Sistem Pengendalian Internal dan Kualitas Informasi pada Sistem Informasi Keuangan Daerah

Tác động của kiểm soát nội bộ đối với rủi ro tín dụng - Trường hợp tại ngân hàng thương mại cổ phần có vốn nhà nước ở Việt Nam

Internal Controls and Credit Risk in Commercial Banks Listed at Nairobi Securities Exchange, Kenya

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