The impact of internal control system in public sector research proposal
Category : Free Sample Research Proposal
The impact of internal control system in public sector
1. To recognize internal control system in the public sector and how it impacts mostly in banking industries
2. To present preliminary literature complete with primary and secondary research tools and approach
3. To know how internal control system works along with IT usage and execution
4. Presenting case study research and narrative inquiry stature of such impacts of the system
Research study builds upon the work of researchers who have examined the effects of decline on an organization's exchange partners. Its purpose is to examine the relationship between auditors' perceptions of oganizational decline and audit firms internal systems and such control (1983). To recognize what factors should be taken into consideration when evaluating public sector information system?, starting with factors to consider in the design of agency information systems and then focusing on specific indicators of success, technical operations, system support, services, personnel, access, and accountability thus, posing of certain issues that evaluators must address when approaching the challenge of assessing public sector information systems.
This paper builds upon the work of researchers who have examined the effects of decline on an organization's exchange partners. Its purpose is to examine the relationship between auditors' perceptions of organizational decline and audit firms',to present model in which firm's owner, an auditor and outside investors strategically interact. The owner's investment in the quality of the firm's internal control system and the auditor's effort jointly affect the informativeness of the auditor's report on the firm's financial statements (2001). If the auditor's legal liability to investors is large, then an efficiency loss arises because the owner underinvests in the internal control system and the auditor overinvests effort. On the other hand, if the liability is small, then an efficiency loss arises from the owner's overinvestment and the auditor's underinvestment. Regulators can improve allocative efficiency by changing the auditor's legal liability (2001). However, it is impossible to completely eliminate the efficiency loss by changing the auditor's liability alone, because no damage award can induce both the owner and auditor to make socially optimal investments in the internal control system and audit effort, to interpret recent changes in the regulatory environment in the context of such model. The important joint development with audit explosion is the rise of internal control systems. Auditing has shifted from auditing outcomes to auditing systems, and internal controls have become the subject of public policy debates on the regulation of corporate governance and the regulation of auditing. Power states that there is much confusion in practice about what (effective) internal controls actually are. This research make argument with respect to internal control research. Internal controls are studied in various areas of accounting research, covering very different concepts, and studying controls at different organizational levels. As a result, the cross-fertilization between the various types of internal control research is limited. Also, most internal control research in accounting is not conducted within the context of wider corporate governance issues. Hence, many claims about the value of internal control systems for corporate governance still need to be studied.
Search Our Library. Search by Keyword, Author or Title