Extract
[...] Oktavia, F., & Pamungkas, B. (2019, July). Internal Controls in the Sales Cycle to Minimize Risks (Case Study at PT XYZ). In Asia Pacific Business and Economics Conference (APBEC 2018) (pp. 78-86). Atlantis Press. Kasiva, M. V. (2012).The impact of risk based audit on financial performance in commercial banks in Kenya (Doctoral dissertation). [...]
[...] The issue at hand is: How does internal control contribute to the audit of the cash cycle within the framework of a risk-based approach? This issue allows for the analysis of how the effect of internal protections and measures complements this standard audit service and, in particular, the treasury function within the company. The underlying plot of this work is the need for the circulation of funds for the sustainability and profitability of the company considered. Cash flow errors threaten insolvency. [...]
[...] Internal control systems are a key factor in identifying, evaluating, and mitigating risks. As Rija and Rubino, R. (2018) assert, internal controls refer to a set of mechanisms established by the company to ensure its operational efficiency, compliance with laws, and accurate financial reporting. Given that it is a cycle composed of receivables, payments, and treasury functions, it should be subject to numerous verifications to ensure risk-free treasury operations. According to Sangho-Bolly (2023), internal audits use risk assessments to help organizations identify inefficiencies and errors in treasury management reports. [...]
[...] Bibliography Tania, S. (2022). Risk-based internal audit approach. Coetzee, G. P. P. (2010). A risk-based audit model for internal audit engagements. Halonen, P. (2014).Risk-based evaluation of internal controls in case company's sales process-case company X (Master's thesis). Levytska, S., Pershko, L., Akimova, L., Akimov, O., Havrilenko, K., & Kucherovskii, O. (2022). [...]
[...] The internal control systems integrated into the various profiles of governance, audit, risk and compliance.International Journal of Business and Management, 13(5), 21. KEDDAD, S. (2022).The contribution of internal audit in the evaluation of the Accounting and Financial Information System (Doctoral dissertation). DJEDOU, M. (2016). The contribution of internal audit to the improvement of the financial performance of the company (Doctoral dissertation). Bolly, M., & Sangho, A. (2023). INTERNAL CONTROL RISK ASSESSMENT: Case of CNEP Bank« Regional Directorate of TIZI OUZOU (Doctoral dissertation, Université Mouloud Mammeri). [...]
