Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis is a popular tool which examines strengths and weaknesses (internal factors) of an organization or industry together with opportunities and threats (external factors) of the marketplace environment. SWOT analysis is the best method to provide the basic outline to take strategic decisions. In this study, we have integrated SWOT ana...

The current research draws on the agency theory, the IT governance literature, and the executive compensation literature to present a theory of the antecedents of IT control weaknesses as reported under Sections 404 of Sarbanes-Oxley Act. More specifically, this paper examines the association between two categories of governance mechanisms (IT governance mechanisms and IT executive incentive al...

Two separately developed views within the strategic management literature elucidate the source of a firm’s competitive advantage based on the internal attributes of the firm: the resource-based view (Wernerfelt, 1984) and the distinctive competence view (Selznick, 1957). As developed in the literature, however, both views neglect important dimensions which inhibit the achievement of competitive...

This study aims to analyze the internal control model of Modern Islamic Boarding School Datok Sulaiman (PMDS) Palopo and suitability applied COSO (Committee Sponsoring Organization Treadway Commission) concept which consists five components, namely: 1) Control Environment; 2) Risk Assessment; 3) Procedures; 4) Monitoring; 5) Information Communication. research uses qualitative with a case appro...

This reserach aims to analyze and provide recommendations for improving the effectiveness of internal control system in inventory management at PT TMT. TMT is a medium-sized manufacturing company specializing elevators escalators, where serves as main source revenue company. Having good crucial influence TMT's business operations mitigate existing risks. However, company, faces limitations reso...

The Sarbanes-Oxley legislation is a mandate that is bringing new attention to IT security as a critical part of the risk management framework for the dual purposes of certifying internal controls and attesting to the accuracy of information. Regulatory compliance, security audits and mandatory information disclosure about internal weaknesses can be very costly from a budget standpoint because i...

the purpose of this article was to plan development al strategies for sabzevar based on the sustainable development theory. the method of research has been descriptive and most of the data used in the study were secondary (documentations) which were then analyzed using delphi and swot models with a strategic approach. documentation and qualitative research methods such as deep interview and ind...

1. Report back to Council regarding causes for difficulties in implementing audit recommendations. 2. Investigate the possibility that budget-related cuts and freezes may have impacted oversight/support functions and internal controls Citywide to a degree of unacceptable risk. This risk would include loss of City assets due to fraud, reduced revenues due to weak controls over billing and collec...