Mayamin Adibah Muhd Masa Masdi, Siti Wardah Hadanan, Nur Syahmina Afiqah Zamain, Aziz Hanafi Awang Hasnan, Muhd Hazim Syakiran Julaihi, Bazilah Nuni Zahidah Sani, Ulaganathan Subramanian, Siti Eddyilahwati Suhaili, Abd Mutalib Kamaluddin
{"title":"Critical Analysis on the Necessity and Techniques Used in Internal Control in Accounting Operations","authors":"Mayamin Adibah Muhd Masa Masdi, Siti Wardah Hadanan, Nur Syahmina Afiqah Zamain, Aziz Hanafi Awang Hasnan, Muhd Hazim Syakiran Julaihi, Bazilah Nuni Zahidah Sani, Ulaganathan Subramanian, Siti Eddyilahwati Suhaili, Abd Mutalib Kamaluddin","doi":"10.1109/ICBIR54589.2022.9786431","DOIUrl":null,"url":null,"abstract":"The study’s main objectives are to evaluate the necessity of internal control processes and assess the tools and methods used in internal control processes. We used the practitioners polices, procedures, tools and techniques to have better internal control. The size of the business also plays a significant role in the effectiveness of internal control techniques. The cost should be less than the benefits (efficiency, effectiveness and customer satisfaction) for the organization. Before implementing any techniques, any organization needs to conduct a self-induced investigation, testing, and preliminary experiments.","PeriodicalId":216904,"journal":{"name":"2022 7th International Conference on Business and Industrial Research (ICBIR)","volume":"5082 5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"2022 7th International Conference on Business and Industrial Research (ICBIR)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ICBIR54589.2022.9786431","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The study’s main objectives are to evaluate the necessity of internal control processes and assess the tools and methods used in internal control processes. We used the practitioners polices, procedures, tools and techniques to have better internal control. The size of the business also plays a significant role in the effectiveness of internal control techniques. The cost should be less than the benefits (efficiency, effectiveness and customer satisfaction) for the organization. Before implementing any techniques, any organization needs to conduct a self-induced investigation, testing, and preliminary experiments.