Internal controls are essential determinants of financial distress in any devolved government worldwide. The governments Kenya recorded a dwindle their own source return from 11.7 percent 2013/14 to 8.8 2016/17. This research sought establish the effect internal on performance by adopting correlational study. target population was 423 respondents 47 Kenya. Stratified random sampling used where ...

The advent of regulatory compliance requirements such as Sarbanes Oxley Act has forced enterprises to set up a process for managing an effective internal controls system. We propose the introduction of a semantic layer in which the process instances are interpreted according to the required compliance controls represented as rules. We analyze in this paper the requirements for the implementatio...

Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionnaire survey and from the field, this study measures IC implementation and applies data envelopment analysis to estimate operating efficiency of 99 universities in Taiwan. The results indic...

I was interested to read Rodríguez et al. (2012) on PCR to detect verrucosin producing fungi in food and cultures. However, their interpretation regarding mutated strains and internal amplification controls (IAC) appears to be incorrect, although they referred to our papers on the issue. It is worth restating to the wider scientific community that fungi may be mutated by self produced mutagens ...

Since the introduction of the Sarbanes-Oxley (SOX) Act in 2002, companies have begun to place more emphasis on information technology (IT) internal controls. IT internal controls are policies that provide assurance that technical systems operate as intended, provide reliable data, and comply with regulations. Research suggests that firms with strong internal controls perform better than those w...