Research Papers On Internal Accounting Controls
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Internal Accounting Controls
A 4 page paper discussing the Accounts Payable process at Jamona.com for the purpose of assessing controls that exist and recommending others that the company could use to improve internal control. The process given for Jamona.com appears to create opportunity for an individual within Accounts Payable to be able to embezzle funds at will. It needs to "complicate" its process to the extent that it would be more difficult for a would-be thief to steal from the company through Accounts Payable. At minimum, it needs to be sending invoices or copies of invoices to the departments charged with the amounts billed on those invoices. Bibliography lists 3 sources.
5 pages in length. This exceptional research paper examines the nature and importance of a system of internal control within an organization. The detailed procedures adopted by an enterprise to control its operations are collectively termed its system of internal control. As a firm grows, management finds it necessary to delegate authority as well as to place more reliance on the accounting system in controlling operations. Activities such as motion and time study, quality control and statistical analysis are in a broad sense elements of internal control. The term internal check is used to refer to the portion of internal control related to the accounting system. Bibliography lists 4 sources.
A 4 page paper identifying internal control activities and discussing how the concepts of internal control affect the development GAAP accounting standards and how GAAP accounting standards affect the internal controls implemented. The paper begins with the COSO (Committee of Sponsoring Organizations of the Treadway Commission) definition of control activities. Bibliography lists 4 sources.
This 3 page paper looks at the main section of an annual account, outlining what each section contains. The paper goes on to look specifically at Cisco, identifying the main assets and looking at the management view of the internal controls. The bibliography lists 3 sources.
A 5 page overview of three areas of particular issue in Accounting: 1. Loosely defined and/or understood ethics and procedures, 2. a resulting increase in accounting fraud, and an overall 3. decreased sensitivity of the accounting profession to public concern. Discusses the importance of incorporating ethics and communications coursework in training programs and also discusses the importance of internal perusal of accounting procedures as a deterrent to fraud. Bibliography lists 4 sources.
This 3 page paper looks at an accounting case provided by the student answering questions concerning potential limits of internal controls, how controls may be implemented, symptoms of lax control and potential problems over a journal missing entry. The bibliography cites 3 sources.
This 10 page paper considers different influences which will impact on the effectiveness of an internal audit in the public sector; factors discussed include the general accounting system in the public sector, internal controls, relationship with external audit, relationship with management and management support, regulations and standards, the qualifications and expertise of auditors, the way audit recommendations are implemented and the audit committee. The bibliography cites 14 sources.
This 8 page paper is based on a case study provided by the student. Bright home builders is a Chinese construction company, they face a number of internal control issues; poor control over employees and poor accounting standards. The paper looks at three strategic alternatives for each issue which may be adopted to remedy the problems along with the advantages and disadvantages associated with their strategies. The bibliography cites 3 sources.
This 5-page paper discusses the Sarbanes-Oxley Act of 2002, its impact on information systems, accounting controls and internal controls, and its effectiveness. Bibliography lists 7 sources.
A 3 page paper discussing transfer pricing, segment margins and goal congruence in internal pricing. A common feature of decentralized organizations is the need to account for costs of internal segments doing business with each other or accounting for the portion of segment costs that can be considered to be organizational costs. All of these are common costs for the larger organization, costs that need to be accounted for so that their true and full effects are discernible. Bibliography lists 5 sources.