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Economics: the strategy and practice

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Нелинейная система внутреннего контроля в бизнесе

https://doi.org/10.51176/1997-9967-2024-1-104-115

Об авторах

М. А. Жолаева
ЕНУ им Л.Н.Гумилева
Казахстан

PhD, и.о.доцент

Астана



К. Ж. Садуакасова
ЕНУ им Л.Н.Гумилева
Казахстан

к.э.н., и.о.доцент

Астана



З. О. Уразбаева
ЕНУ им Л.Н.Гумилева
Казахстан

к.э.н., и.о.доцент

Астана



М. А. Серикова
ЕНУ им Л.Н.Гумилева
Казахстан

PhD, и.о.доцент

Астана



Список литературы

1. Abenova, M. H. (2017). Internal Audit As An Independent Function Of Company Management. Economic And Management Issues, 1(8), 7-9. (In Russ).

2. Abernethy, M. A., Li, W., Zhang, Y., & Shi, H. (2022). Firm Culture And Internal Control System. Accounting & Finance, 63(3) 1–29. https://doi.org/10.1111/acfi.13020

3. Ashbaugh-Skaife, H., Collins, D. W., & Kinney, W. R. (2006). The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits. Journal of Accounting & Economics, 44(1/2), 166-192. http://dx.doi.org/10.2139/ssrn.694681

4. Ayem, S., & Kusumasari, K. F. (2020). The effect of government Internal Control System (SPIP) on Fraud prevention in Village Fund Management with accountability as a mediation variable. Scientific Journal Of Accounting And Humanika, 10(2), 160. https://doi.org/10.23887/jiah.v10i2.25827

5. Baimuratov, U. (2005). Money and finance: a non-linear system. Almaty, Kazakhstan: Ekonomika.

6. Caglio, A., Dossi, A., & Van der Stede, W. A. (2018). CFO Role and CFO Compensation: An Empirical Analysis of Their Implications. Journal of Accounting and Public Policy, 37(4), 265-281. http://dx.doi.org/10.1016/j.jaccpubpol.2018.07.002

7. Chen, R. (2019). Internal control audit fee and internal control auditquality — Evidence from integrated audits. Open Journal of Business and Management, 7(1), 292-311. https://doi.org/10.4236/OJBM.2019.71020

8. Chen, Y., Knechel, W. R., Marisetty, V. B., Truong, C. & Veeraraghavan, M. (2017). Board Independence And Internal Control Weakness: Evidence From SOX 404 Disclosures. Auditing: A Journal of Practice & Theory, 36(2), 45–62. http://dx.doi.org/10.2308/ajpt51577

9. COSO news release (2013). COSO Issues Updated ‘Internal Control – Integrated Framework’ and Related Illustrative Documents. Available at: coso.org/ Documents/COSO-Framework-Release05142013.pdf

10. Graham, J. R., Grennan, J., Harvey, C. R., & Rajgopal, S. (2022). Corporate culture: Evidence from the field. Journal of Financial Economics, 146(2), 552-593. https://doi.org/10.1016/j.jfineco.2022.07.008

11. Kazakhstan Stock Exchange (KASE) (2023). Companies registered in Kazakhstan. Available at: https://kase.kz/kz/issuers

12. Odek, R., & Okoth, E. (2019). Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya. Research Journal of Finance and Accounting, IV(12), 762–780. https://doi.org/10.7176/rjfa/10-20-02

13. Choi, J. H., Choi, S., Hogan, C. E., & Lee, J. (2013). The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory, 32(4), 169-199. https://doi.org/10.2308/ajpt-50514

14. Li, X., Zheng, C., Liu, G., & Sial, M. S. (2018). The effectiveness of internal control and corporate social responsibility: Evidence from Chinese capital market. Sustainability, 10(11). https://doi.org/10.3390/su10114006

15. Lu, Y. & Cao, Y. (2018). The Individual Characteristics of Board Members and Internal Control Weakness: Evidence from China. Pacific-Basin Finance Journal, 51(11), 75-94. http://dx.doi.org/10.1016/j.pacfin.2018.05.013

16. Nurkasheva, N. S. (2017). Controlling And Internal Audit As Concepts Of System Management Of Organisations. Contemporary Problems Of Socio-Humanitarian Sciences, 1(9), 166-169. (In Russ)

17. Oradi, J., Asiaei, K. & Rezaee, Z. (2020). CEO Finaicial Background and Internal Control Weaknesses. Corporate Governance, 29(2), 119-140. https://doi.org/10.1111/corg.12305

18. Price water house Coopers (2004). Sarbanes-Oxley Act: Section 404 practical guidance for management. Available at: https://docplayer.net/20266836-Sarbanes-oxley-act-section-404-practical-guidance-for-management.html

19. Sarbanes Oxley (2023). Management Assessment of Internal Controls. Available at: https://www.sarbanes-oxley-101.com/SOX-404.htm

20. SOX Section 302 (2023). Corporate Responsibility for Financial Reports. Available at: https://www.sarbanes-oxley-101.com/SOX-302.htm

21. Suh, Y. S., Han, J., Shin, B., & An, J. I. (2018). The effect of human resource investment in internal control on rank-specific audit hours and audit quality. Korean Accounting Review, 43(1), 81-117.

22. Tasybay, B., Tazhikenova, S. K., Alina, G. B., Zhussupova, A. K., & Katarzyna, E. C. (2022). Analysis of strategic problems in PPP in 2016-2021 in Kazakhstan: Materials and methods, Research results, Discussion. Vestnik NAN RK, 1(395), 75–82. https://doi.org/10.32014/2022.2518-1467.241

23. Taufik, T. (2019). The effect of internal control system implementation in realizing good governance and its impact on fraud prevention. International Journal of Scientific and Technology Research, 8(9), 2159– 2165.

24. Zholayeva, M. A. (2016). Internal Control in the Insurance System. Research Journal of Pharmaceutical, Biological and chemical Sciences, 7(4), 14611466.

25. Zholayeva, M. A. (2019). Internal control: non-linear view. Central Asian Economic Review, 1(124), 26-33.


Рецензия

Для цитирования:


Жолаева М.А., Садуакасова К.Ж., Уразбаева З.О., Серикова М.А. Нелинейная система внутреннего контроля в бизнесе. Economics: the strategy and practice. 2024;19(1):104-115. https://doi.org/10.51176/1997-9967-2024-1-104-115

For citation:


Zholayeva M.A., Saduakasov K.Z., Urazbayeva Z.U., Serikova M.A. Nonlinear Internal Control System in Business. Economics: the strategy and practice. 2024;19(1):104-115. (In Kazakh) https://doi.org/10.51176/1997-9967-2024-1-104-115

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ISSN 1997-9967 (Print)
ISSN 2663-550X (Online)