This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to operational risk. In addition, the Sarbanes-0xley Act contains a number of provisions that require tighter control over the archiving of spreadsheets. To mitiga...

Abstract This paper examines the effect of internal control (IC) quality, measured by IC weakness disclosures, on quality financial statements’ information, real and accrual-based earnings management. The sample consists 686 firm-year observations French non-financial companies listed in SBF 120 index during period between 2012 2018. Using ordinary least squares (OLS) generalized method moments...

BACKGROUND The patients' role in assessing health care quality is increasingly recognized. Measuring patients' specific experiences and needs generates concrete information for care improvement, whereas satisfaction surveys only give an overoptimistic, undifferentiating picture. Therefore, this study aimed to investigate possible weaknesses, strengths and needs in fertility care by measuring pa...

The purpose of this study is to assess the mechanical and microscopic properties concrete containing different dosages polyolefin fibers slag through tests compressive strength, resistivity, water absorption, mercury intrusion porosimetry scanning electron microscopy. Test results indicate that specimens have higher lower resistivity denser porestructures than control specimen made with fibers....

purpose: this paper has two main goals: first, to evaluate the position of geological survey of iran library through the assessment of internal (strengths and weaknesses) and external (opportunities and threats) environment; and then, provide solutions and strategies to help library managers and administrators to achieve their goals, missions and visions. methodology: among the existing models,...

The healthcare industry is under pressure to improve patient safety, operate more efficiently, reduce medical errors, and provide secure access to timely information while controlling costs, protecting patient privacy, and complying with legal guidelines. Analysts, practitioners, patients and others have concerns for the industry. Using the popular strategic analysis tool of strengths, weakness...