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Full-Text Articles in Business
Examining The Availability Of The Required Controlling Procedures That Obstruct The Logical And Physical Access To Ais: The Case Of The Listed Companies In The Pex, Zahran Daraghma
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This paper comes to examine the availability of the required controlling procedures that obstruct the logical and physical access threats that face the accounting information system (AIS) of the listed corporations in the Palestine Exchange; PEX: (industrial, service, banking and insurance sectors). Indeed, this study goes together with a specially designed questionnaire, used to answer the study questions. 280 questionnaires were distributed to the respondents (financial managers, accountants, internal auditors, computer employees and external auditors). 211 questionnaires, which statistically constitute (75.4%) of the study sample, were taken back. To achieve the previous objectives, a number of statistical methods have been …
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Internal Business Control Systems In Small Puerto Rican Retail Businesses, Belma A. Borras
Walden Dissertations and Doctoral Studies
Small businesses' vulnerability to financial losses brought about by employee theft is higher than for larger organizations. Small business owners are concerned about occupational fraud, as the annual average loss from fraud for small business owners in the United States was $150,000 per incident. Grounded in the fraud triangle theory and COSO Internal Control Integrated Framework, the purpose of this quantitative correlational study was to examine the relationship between the degree of segregation of duties, attitude toward internal controls, and the internal control system in small gas and convenience stores in Puerto Rico. Data were collected from 129 small business …