Good Government Governance in The Internal Control System and Audit Opinion

Abstract

This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as a moderator variable. This study is a descriptive quantitative study that seeks to describe an application of an internal control system to BPK's audit opinion by applying the principles of good government governance as a moderating variable. Respondents in this study were OPD-OPDs in the Banten Province government, Pandeglang Regency Government, and Serang City Government. The data used in the analysis of this research is data that comes from a questionnaire which is then filled in by the respondent. SEM PLS is used as a tool to analyze the data in this study. The results of this study indicate that the implementation of a good internal control system can have a positive and significant impact on the audit opinion of BPK RI. The moderator variable in the application of the principles of good governance is also able to act as a moderating variable, namely being able to increase a positive and significant impact on the Audit Opinion Raihan BPK.

Assessing the efficacy of employee training and internal control system on financial management of small and medium scale enterprises in Nigeria

“…However extant pieces of literature have examined the effect of internal control systems on different indicators such as operational performance (Adegboyegun et al, 2020), audit fee (Ji et al, 2018;Bandiyono, 2021) capital project mismanagement (Babatunde and Dandago, 2014) risk management (Dubihlela and Nqala, 2017). Also, the study of Ndanyi (2021) argued that enhancing employee capacity through training and strict compliance to internal control systems will aid financial management.…”

“…, 2020), audit fee (Ji et al. , 2018; Bandiyono, 2021) capital project mismanagement (Babatunde and Dandago, 2014) risk management (Dubihlela and Nqala, 2017). Also, the study of Ndanyi (2021) argued that enhancing employee capacity through training and strict compliance to internal control systems will aid financial management.…”

Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack

“…The workload is the amount of work that a person must do. Bandiyono (2021) stated that the auditor's workload could be seen from the large number of clients/auditors that must be handled by an auditor or the auditor's limited time to carry out the audit process. The high workload can cause fatigue and appearance dysfunctional audit behavior to reduce the auditor's ability to find errors or report irregularities.…”

Control interno como herramienta para la eficiencia en la gestión financiera de supermercados de Azogues- Ecuador

“…Ambiente de control: en un proceso de control interno la máxima autoridad de la entidad debe garantizar el ambiente controlado que respalde el comportamiento propicio sobre la base de un código de conducta, el ambiente ético y el conocimiento de la normativa que rige las actividades a ser vigiladas (Rae et al, 2017). Un ambiente favorable para el control requiere, por lo tanto: la protección y expresa lealtad a los principios y valor éticos; deberes con la competencia; cultura de liderazgo y trabajo en equipo; desarrollo de una estructura de organización en concordancia con las necesidades institucionales y sus objetivos; designación coherente de autoridad y responsabilidad frente a las actividades; implementación de políticas que permitan potenciar las capacidades del talento humano; estricto apego a los lineamientos de control definidos por el Estado; y, el trabajo constante y asertivo (Bandiyono, 2021).…”

“…Información y comunicación: la eficacia de la gestión de una entidad se refleja en la medida en que sus directivos pueden identificar la información relevante, la registran, y luego la comparten dentro del tiempo apropiado y en las formas más estratégicas posibles; para ello, es fundamental usar diversas maneras y medios de comunicación; así como desarrollar y actualizar los sistemas y tecnologías de la información de manera continua con niveles óptimos de calidad (Bandiyono, 2021). Para este propósito, el uso de sistemas informáticos basados en el almacenamiento en la nube, proporcionan la infraestructura necesaria para el procesamiento y la seguridad con altos estándares que permiten enfrentar los desafíos de la computación (Leuprecht et al, 2016).…”