The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Janvrin, Diane J.; Payne, Elizabeth A.; Byrnes, Paul; Schneider, Gary P.; Curtis, Mary B.

doi:10.2308/isys-50255

Cited by 52 publications

(32 citation statements)

References 56 publications

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“…They describe a set of research opportunities that would both see COBIT 5 as the unit of analysis and as an organizing resource. The research opportunities set out by De Haes et al 2013correlate with those outlined by Janvrin et al (2012) on the COSO internal control framework.…”

Section: Theme Issue: It Governance Risk and Valuementioning

confidence: 87%

Research on IT Governance, Risk, and Value: Challenges and Opportunities

Debreceny

2013

Journal of Information Systems

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Section: Theme Issue: It Governance Risk and Valuementioning

confidence: 87%

Research on IT Governance, Risk, and Value: Challenges and Opportunities

Debreceny

2013

Journal of Information Systems

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“…Sistem pengendalian internal berdasarkan Peraturan Pemerintah Nomor 60 Tahun 2008 adalah proses integral dalam kegiatan yang dilakukan secara terus-menerus oleh pemimpin dan seluruh pegawai untuk memberikan keyakinan yang memadai atas tercapainya tujuan organisasi. Tujuan sistem pengendalian internal menurut Committee Of Sponsoring Organizations (COSO) memungkinkan suatu organisasi untuk mengembangkan dan menjaga sistem pengendalian internal secara efektif dan efisien yang kemudian dapat memperbesar kemungkinan atas pen-capaian tujuan entitas (Janvrin et al, 2012). Oleh karena itu, pengendalian yang baik dapat menjamin operasional berjalan dengan baik dan memberikan kinerja yang optimal sesuai dengan tujuan entitas.…”

Section: Pendahuluanunclassified

Evaluasi Sistem Pengendalian Internal Atas Siklus Pengeluaran Kas Pada Badan Usaha Milik Daerah (Studi Pada PDAM Tirta Manakarra Kabupaten Mamuju)

Hayadin¹

2019

JEPA

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STIE Muhammadiyah MamujuABSTRAK PDAM Tirta Manakarra merupakan badan usaha milik daerah yang berlokasikan jalan Kurunggan Bassi Nomor 7 Kabupaten Mamuju, Sulawesi Barat. PDAM Tirta Manakarra berfokus pada bidang usaha yang menyediakan jasa layanan air minum dan air bersih kepada masyarakat umum. Penelitian ini, dilatar belakangi dengan hasil temuan audit di Tahun 2015 pada PDAM Tirta Manakarra tentang pengeluaran kas yang tidak sesuai peraturan. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal atas siklus pengeluaran kas berdasarkan lima komponen COSO, yakni: lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta monitoring. Penelitian ini dilakukan dengan cara membandingkan penerapan pengendalian internal atas siklus pengeluaran kas dengan pengendalian internal berdasarkan COSO, Penilaian pengendalian internal atas siklus pengeluaran kas PDAM Tirta Manakarra dibutuhkan data-data berupa: observasi, wawancara, dokumentasi, inspeksi dan konfirmasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal atas siklus pengeluaran kas pada lima komponen tidak efektif, sehingga perusahaan belum menunjang tujuan sistem pengendalian internal dalam aktivitas pengeluaran kas. Kata Kunci : Pengendalian Internal, Pengeluaran Kas, BUMD, COSOABSTRACT PDAM Tirta Manakarra is a regional owned enterprises that locations in Kurunggan Bassi street No. 7 Mamuju, West Celebes. PDAM Tirta Manakarra focuses on business sectors that provide drinking water and clean water to the general public. This study, against the background with the audit findings in 2015 at PDAM Tirta Manakarra of cash expenditures that do not fit the rules. This study aims to evaluate the system of internal control over cash expenditure cycle based on five components of COSO, namely: the control environment, risk assessment, control activities, information and communication, and monitoring. This research was conducted by comparing the application of internal control over cash expenditure cycle with internal controls based on COSO, assessment of internal control over cash disbursements cycle PDAM Tirta Manakarra required data in the form: observation, interviews, documentation, inspection and confir mation. These results indicate that the system of internal control over cash expenditure cycle on the five components are not effective, so companies do not support the internal control systems of interest in the activity of cash disbursements.

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“…Additionally, the framework was a theoretical basis for internal control that can be used by internal auditors to evaluate the organization's internal control system ( The initial framework was intended to assist organizations in managing and developing the systems of internal control by using the insights from academia and industry. This framework was adaptable to the changing world of industry (Janvrin et al, 2012). However, in 2013 the Committee of Sponsoring Organizations of the Treadway Commission revised the 1992 COSO Internal Control-Integrated Framework to include 17 principles.…”

Section: Internal Control-integrated Frameworkmentioning

confidence: 99%

Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States

Kasztelnik

Gaines

2019

FMIR

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This article is about exploring the relationship between internal human resources auditing and environmental control in the US public sector. The main purpose of this study was to examine the extent to which the determinants of internal audit staff have the potential to influence the predictive value of the public sector control environment. The tools of the work are presented by a quantitative correlation analysis to determine the interdependence of variables (aspects of recruitment, accountability) and resultant indicator (public sector environment). By systematizing literary sources and approaches to solving the problem, as well as using the COSO 2013 Internal Control Framework as a theoretical framework, the authors focus on the question of how much internal audit recruitment, and accountability experience can influence in the foreseeable future and each of the two major COSO components. The empirical analysis was presented in the research, which made it possible to substantiate the following conclusions: the results of two multiple linear regression models did not show statistically significant except for recruitment, nonparametric correlation of Kendall’s Tau-b correlation is allowed to identify significant interrelationships development. The findings of the study may be useful for implementing further transformational changes in the functioning of the global economy in the context of the growing role and importance of international audit and its positive impact on the public sector in the United States. Keywords: Internal Auditing, Personnel Factors, Control Environment, Management, Innovation.

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The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

Cited by 52 publications

References 56 publications

Research on IT Governance, Risk, and Value: Challenges and Opportunities

Research on IT Governance, Risk, and Value: Challenges and Opportunities

Evaluasi Sistem Pengendalian Internal Atas Siklus Pengeluaran Kas Pada Badan Usaha Milik Daerah (Studi Pada PDAM Tirta Manakarra Kabupaten Mamuju)

Correlational Study: Internal Auditing and Management Control Environment Innovation within Public Sector in the United States

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