Influence of internal controls to risk mitigation: A focus on compliance of accounting information

IF 0.1 Q4 BUSINESS, FINANCE
Maria Cecília Da Silva Brum, Pedro Solana-González, A. Vanti
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引用次数: 0

Abstract

This study analyses the influence of internal controls on risk reduction and compliance of accounting information. Qualitative research combined with a quantitative analysis of contents was used applied to a case study. Data were collected through interviews with managers and employees of a public transport institution. The relevance of the study lies in the need to mitigate risks that affect the compliance of accounting information within organizations, given the need for quick and secure information for decision making. The results show in a practical way the compliance of the information through internal controls established at the level of the operational processes of the organization, even if some controls are developed in an informal way. In addition, the results identify technology as the most relevant risk to the organization and legislation as one of the risks inherent to compliance. In addition, the need to integrate strategic and operational risk management to improve information compliance has been identified. The case studied can be transferred to other contexts where it can become a contributory reference for the improvement of internal controls and compliance of accounting information.
内部控制对降低风险的影响:关注会计信息的合规性
本文分析了内部控制对降低风险和会计信息合规性的影响。定性研究与内容定量分析相结合,应用于个案研究。数据是通过对公共交通机构的管理人员和员工的访谈收集的。该研究的相关性在于需要减轻影响组织内会计信息合规性的风险,因为需要快速和安全的决策信息。结果以一种实际的方式显示了通过在组织的操作过程层面建立的内部控制信息的遵从性,即使一些控制是以非正式的方式开发的。此外,结果将技术确定为组织最相关的风险,将立法确定为遵从性固有的风险之一。此外,还确定了整合战略和操作风险管理以改进信息遵从性的必要性。所研究的案例可以转移到其他环境中,它可以成为改进内部控制和会计信息合规性的有益参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Contabilidad y Negocios
Contabilidad y Negocios BUSINESS, FINANCE-
自引率
0.00%
发文量
11
审稿时长
8 weeks
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