A new approach in the assessment of the internal control systems applied in
نویسندگان
چکیده
In our article, we will describe the new approach that supports the assessment of the operation of the internal control system. The significance and timeliness of the topic are justified not only by the recommendations of the audit profession such as the COSO frameworks, or INTOSAI GOV 9100: Guidelines for Internal Control Standards for the Public Sector, or the international regulations of financial reporting such as SOX, EU directives, etc. but also, the ever more pronounced appearance of the executive assessment and accounting obligations, which are already widely applied in the private sector, in the organizations of the public sector as well.
منابع مشابه
A new virtual leader-following consensus protocol to internal and string stability analysis of longitudinal platoon of vehicles with generic network topology under communication and parasitic delays
In this paper, a new virtual leader following consensus protocol is introduced to perform the internal and string stability analysis of longitudinal platoon of vehicles under generic network topology. In all previous studies on multi-agent systems with generic network topology, the control parameters are strictly dependent on eigenvalues of network matrices (adjacency or Laplacian). Since some ...
متن کاملA new approach based on state conversion to stability analysis and control design of switched nonlinear cascade systems
In this paper, the problems of control and stabilization of switched nonlinear cascade systems is investigated. The so called simultaneous domination limitation (SDL) is introduced in previous works to assure the existence of a common quadratic Lyapunov function (CQLF) for switched nonlinear cascade systems. According to this idea, if all subsystems of a switched system satisfy the SDL, a CQLF ...
متن کاملAsthma Control Level Assessment by Moving from the Current Reactive Care Models into a Preventive Approach based on Fuzzy Clustering and Classification Algorithms
Background and Aim: Asthma is a common and chronic disease of respiratory tracts. The best way to treat Asthma is to control it. Experts of this field suggest the continues monitoring on Asthma symptoms and adjustment of self-care plan with offering the preventive treatment program to have desired control over Asthma. Presenting these plans by the physician is set based on the control level in ...
متن کاملOutput Consensus Control of Nonlinear Non-minimum Phase Multi-agent Systems Using Output Redefinition Method
This paper concerns the problem of output consensus in nonlinear non-minimum phase systems. The main contribution of the paper is to guarantee achieving consensus in the presence of unstable zero dynamics. To achieve this goal, an output redefinition method is proposed. The new outputs of agents are functions of original outputs and internal states and defined such that the dynamics of agents a...
متن کاملEfficiency evaluation of wheat farming: a network data envelopment analysis approach
Traditional data envelopment analysis (DEA) models deal with measurement of relative efficiency of decision making units (DMUs) in which multiple-inputs consumed to produce multiple-outputs. One of the drawbacks of these models is neglecting internal processes of each system, which may have intermediate products and/or independent inputs and/or outputs. In this paper some methods which are usab...
متن کاملThe Role of Internal Control System in Improving Service Quality of Privatized Governmental Banks through Exploratory Approach
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 کامل