Internal controls are essential determinants of financial distress in any devolved government worldwide. The governments Kenya recorded a dwindle their own source return from 11.7 percent 2013/14 to 8.8 2016/17. This research sought establish the effect internal on performance by adopting correlational study. target population was 423 respondents 47 Kenya. Stratified random sampling used where ...

The advent of regulatory compliance requirements such as Sarbanes Oxley Act has forced enterprises to set up a process for managing an effective internal controls system. We propose the introduction of a semantic layer in which the process instances are interpreted according to the required compliance controls represented as rules. We analyze in this paper the requirements for the implementatio...

Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionnaire survey and from the field, this study measures IC implementation and applies data envelopment analysis to estimate operating efficiency of 99 universities in Taiwan. The results indic...