Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

Sorted by: relevance · author · university · dateNew search

You searched for subject:(Segregation of Duties). Showing records 1 – 2 of 2 total matches.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters


Liberty University

1. Fish, Gabrielle Pauline. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.

Degree: 2020, Liberty University

Fraud is a growing problem in the not-for-profit (NFP) sector; this problem increases because of the lack of fraud-prevention preparation had by NFP financial professionals. Furthermore, asset misappropriation is the most commonly perpetrated occupational fraud in NFPs. Although approximately 90% of all reported frauds are asset misappropriation, a gap in existing research results in limited data regarding asset misappropriation in NFPs. This study contains an extensive examination of peer-reviewed research regarding fraud topics, with an emphasis on asset misappropriation. The conceptual framework incorporated the Fraud Management Lifecycle Theory, the Fraud Triangle Theory, the Theory of White-Collar Crime, and the Routine Activity Theory. The project followed a qualitative exploratory case study design, interviewing fifteen participants to achieve data saturation. Recruitment included purposive sampling and snowball sampling. After interviews, data was analyzed using open coding, axial coding, and cross-case examination. The data revealed nine major themes, four that answered the main research questions and five that identified discoveries beyond the scope of the study. Each theme proved the need for additional research regarding fraud in the NFP sector, and demonstrating the need for this study.

Subjects/Keywords: Not-for-profit; Asset Misappropriation; Fraud; Segregation of Duties; Fraud-prevention Training; Prevention; Accounting; Business

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Fish, G. P. (2020). Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. (Doctoral Dissertation). Liberty University. Retrieved from https://digitalcommons.liberty.edu/doctoral/2321

Chicago Manual of Style (16th Edition):

Fish, Gabrielle Pauline. “Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.” 2020. Doctoral Dissertation, Liberty University. Accessed November 26, 2020. https://digitalcommons.liberty.edu/doctoral/2321.

MLA Handbook (7th Edition):

Fish, Gabrielle Pauline. “Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations.” 2020. Web. 26 Nov 2020.

Vancouver:

Fish GP. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. [Internet] [Doctoral dissertation]. Liberty University; 2020. [cited 2020 Nov 26]. Available from: https://digitalcommons.liberty.edu/doctoral/2321.

Council of Science Editors:

Fish GP. Improving Accountants' Ability to Identify, Manage, and Prevent Fraud in Not-for-Profit Organizations. [Doctoral Dissertation]. Liberty University; 2020. Available from: https://digitalcommons.liberty.edu/doctoral/2321

2. Godec, Patrik. Organizacija notranjih kontrol v informacijskem sistemu korporacije.

Degree: 2015, Univerza v Mariboru

V magistrski nalogi je predstavljen proces notranjega nadzora v informacijskem sistemu korporacije. Opisan je okvir notranjega nadzora, projekt implementacije sistema notranjega nadzora in njegove komponente. Predstavljene so najpomembnejše smernice, okviri in standardi na področju notranjega nadzora, med drugim okvirja COSO in COBIT ter zakon Sarbanes-Oxley. Ker so napotki razmeroma splošni, smo se pri vseh osredotočili na dele, ki se nanašajo na notranji nadzor v informacijski dejavnosti. Prikazana je implementacija sistema notranjega nadzora na področju uporabniških pravic v informacijskem sistemu konkretnega podjetja, ki deluje v jugo-vzhodni evropski regiji. Vpeljana je korporacijska politika in procedure na področju dodajanja, odvzemanja in spreminjanja uporabniških dostopov v sistemu ERP Microsoft Navision Dynamics. Še posebej smo preverili ločitev dolžnosti in prekomerne dostopne pravice v vseh procesih, ki pomembno vplivajo na finančna poročila in bilanco podjetja. Izvedli smo notranjo revizijo uporabniških dostopov in preverili delovanje notranjega nadzora, učinkovitost sistema notranjega nadzora in sodelovanje med oddelki pri zagotavljanju notranjega nadzora v informacijskemu sistemu podjetja. Rezultati pregleda so omogočili oceno trenutnega stanja in izdelavo na dejstvih temelječih predlogov ter usmeritev za izboljšanje procesov notranjega nadzora. Implementirali smo proces rednih notranjih revizij, ki omogočajo pregled stanja in izvedbo preventivnega načrta pred prihodom korporativnih ali zunanjih revizorjev. Predlagali smo implementacijo podpornega informacijskega sistema, ki bi podpiral delovni in dokumentni tok v procesu, uvedbo digitalnega podpisa in avtomatizacijo sistemskih poročil za pregled uporabniških pravic. Dokumentni sistem, ki omogoča digitalno podpisovanje, bi povečal učinkovitost notranjega nadzora in olajšal upravljanje z nadzorno dokumentacijo. Avtomatizirana sistemska poročila pa bi zmanjšala število človeških napak pri izvedbi revizije in omogočala pogostejše preglede in revizije brez dodatnih obremenitev zaposlenih v informatiki.

The process of internal controls in the corporate information system is presented in the master’s thesis. The purpose of internal controls and the project of implementation of internal control system and its components are presented. The most important guidelines, frameworks and standards in the area of internal controls are summarised as well as frameworks of COSO, COBIT and Sarbanes-Oxley law. All the frameworks provide the rather general guidelines so we focused on the sections that are related to the internal controls in information technology. The implementation of internal control system in the process of user accesses in the information system in the corporate company present in South-East European region was realised. The corporate politics and procedures for granting, removing and changing the user accesses in ERP system Microsoft Navision Dynamics are deployed. The controlling segregation of duties and excessive accesses in all the processes…

Advisors/Committee Members: Leskovar, Robert.

Subjects/Keywords: notranji nadzor; informacijski sistem; revizija informacijskih sistemov; uporabniški dostop; ločitev dolžnosti; internal control; information system; revision of information systems; user access; segregation of duties

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Godec, P. (2015). Organizacija notranjih kontrol v informacijskem sistemu korporacije. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=46909 ; https://dk.um.si/Dokument.php?id=69160&dn= ; https://plus.si.cobiss.net/opac7/bib/7402259?lang=sl

Chicago Manual of Style (16th Edition):

Godec, Patrik. “Organizacija notranjih kontrol v informacijskem sistemu korporacije.” 2015. Masters Thesis, Univerza v Mariboru. Accessed November 26, 2020. https://dk.um.si/IzpisGradiva.php?id=46909 ; https://dk.um.si/Dokument.php?id=69160&dn= ; https://plus.si.cobiss.net/opac7/bib/7402259?lang=sl.

MLA Handbook (7th Edition):

Godec, Patrik. “Organizacija notranjih kontrol v informacijskem sistemu korporacije.” 2015. Web. 26 Nov 2020.

Vancouver:

Godec P. Organizacija notranjih kontrol v informacijskem sistemu korporacije. [Internet] [Masters thesis]. Univerza v Mariboru; 2015. [cited 2020 Nov 26]. Available from: https://dk.um.si/IzpisGradiva.php?id=46909 ; https://dk.um.si/Dokument.php?id=69160&dn= ; https://plus.si.cobiss.net/opac7/bib/7402259?lang=sl.

Council of Science Editors:

Godec P. Organizacija notranjih kontrol v informacijskem sistemu korporacije. [Masters Thesis]. Univerza v Mariboru; 2015. Available from: https://dk.um.si/IzpisGradiva.php?id=46909 ; https://dk.um.si/Dokument.php?id=69160&dn= ; https://plus.si.cobiss.net/opac7/bib/7402259?lang=sl

.