Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency

Rasmadi,; Maryadi,; Sjarlis, Sylvia

doi:10.55980/esber.v1i1.17

Cited by 1 publication

(1 citation statement)

References 16 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…At this point, international antecedents were presented; in Indonesia: Rasmadi et al (2021) revealed that the variables of fund disbursement, file structuring, and management support had a significant impact on preventing fraud in the West Sulawesi Regional Revenue and Financial Management Agency, both partially and simultaneously.…”

Section: Literature Reviewmentioning

confidence: 99%

Relationship Between Internal Control and Treasury Management in a Peruvian Municipality

Vasquez¹,

Cruz²,

Navarro³

et al. 2023

J. of Law and Sust. Develop.

View full text Add to dashboard Cite

Purpose: The objective was to determine the relationship between internal control and treasury management in a Peruvian municipality. Theoretical framework: The theory used allowed for an in-depth study of internal control and treasury management, demonstrating that compliance with supervision and control activities greatly reduces the risks of embezzlement in the public sector. Design/methodology/approach: A quantitative, applied, non-experimental, cross-sectional, descriptive and correlational methodology was used; the sample consisted of 75 workers of the municipality. Results: It became evident that when internal control is deficient, treasury management is deficient in 78.8%, as is the case with each of its dimensions. In addition, they obtained a p=0.000<0.05, allowing to accept the alternative, and also obtained a Spearman's Rho of 0.554. Research, practical and social implications: When operational guidelines are not followed in the treasury management phases, the process will be deficient, which will result in misapplication of public funds because there will not be sufficient economic funds to cover the municipality's needs. Therefore, it is important to follow the rules established in the entity. Originality / value: Concluding that internal control is related to treasury management in the municipality studied; this is due to the fact that, by complying with the appropriate rules and stipulated in the entity, that officials and authorities encourage ethical values throughout the institution and comply with the assigned functions, then the operational guidelines in treasury management will be complied with.

show abstract

Section: Literature Reviewmentioning

confidence: 99%