Internal Model Control
نویسندگان
چکیده
منابع مشابه
Providing a Model for Assessment Internal Control Quality Based on the Characteristics of the Entity, the Characteristics of Auditor and Their Expected Goals in the Firm's Listed in Teh-ran Stock Exchange
According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's liste...
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Conditions and challenges in the country's banking industry including the increasing intensity of competition in this industry and the quality of services have compounded the importance of assessing the current situation of the internal control systems and its role in increasing the quality of services. It should also be more vital to recognize the drawbacks in order to find new strategies to m...
متن کاملThe Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange
This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during the time period 2012-2015. Purposive sampling was the sampling method. Given the theoretical principles and the research literature, two hypotheses were proposed which were test...
متن کاملA Study of the Effectiveness of Ethics Codes Awareness upon Social Incompatibility: The Intermediary Role of Internal Control Locus (Case Study: Teachers in Yazd)
The present research aimed to study the effectiveness of ethics codes awareness upon social incompatibility considering the intermediary role of internal control locus. For this purpose, 271 teachers (196 women and 75 men) from high schools in Yazd in the school year of 2019-2020 were selected in a two-stage sampling process, the first of which involved stratified sampling, while clustering sam...
متن کاملStudy of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics
Internal controls play a vital role in prevention of fraud. Internal controls reduce the opportunities for committing fraud. According to information symmetry theory, internal control disclosure the solution is to examine the role of management accountability. To investigate the subject, based on the probit regression model the data related to the variables is analyzed the period from 2013 to ...
متن کاملRelationship between Personality Characteristics, Internal Locus of Control, Psychological Hardiness and Nurses’ Quality of Life
Background: Psychological characteristics affect the quality of life. This study aimed at determining the relationship between personal characteristics, internal locus of control , psychological hardiness and nurses’ quality of life. Methods: In this correlation study, 297 nurses were selected based on Curgesy and Morgan table via multistage cluster sampling among 1023 nurses of the pu...
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