The superfluous and systemic problem of fraud and corruption in South African universities has intentionally paralysed internal control measures that detect and combat corruption. This reality has been aggravated by the deployment of unskilled workers in strategic positions in universities, driving the corruption agenda and frustrating those…

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to teach internal control in an undergraduate accounting information systems course. The survey results show…

This case addresses the critical topic in education of developing students' skills and capabilities associated with enterprise-level business intelligence systems and associated internal control concerns. The experiences of using a business intelligence,task-based activity in an interdisciplinary curriculum model are presented and discussed.…

The aim of this study was to study the components of the internal control-based administrative system in secondary schools, and make a Confirmatory Factor Analysis (CFA) to confirm the goodness of fit of empirical data and component model that resulted from the CFA. The study consisted of three steps: 1) studying of principles, ideas, and theories…

Effective investment strategies help companies form dynamic core organizational capabilities allowing them to adapt and survive in today's rapidly changing knowledge-based economy. This dissertation investigates three valuation issues that challenge managers with respect to developing business-critical investment strategies that can have…

An effective internal-control system can help school business administrators meet the challenges of accounting for student activity funds. Such a system should include appropriate policies and procedures, identification of key control points, self-assessments, audit trails, and internal and external audits. (MLH)

Accounting controls are primarily concerned with methods and procedures that safeguard an entity's assets and ensure the reliability of its financial records. This article discusses internal control objectives as applied to educational institutions, outlines specific steps necessary to develop an effective internal control system, and mentions…

Because of the high incidence of special-collections thefts and embezzlements during the past decade, library management must reassess its "user friendly" philosophy for both library patrons and employees. An internal control system is described. Causes of theft, and policies and procedures for protecting the collection are discussed. (AEF)

Examining the academic locus of control, procrastination, and school satisfaction is crucial for understanding student well-being and educational outcomes. The purpose of this study was to explore the potential mediating role of academic procrastination in the association between academic locus of control and school satisfaction in a sample of…

Four components are necessary in a system of internal control--organization, systems of authorization and records, sound practices, and adequacy of personnel. (Author/IRT)

Discusses how to protect a child care organization from employee fraud. Differentiates employee and management fraud and examines reasons fraud is committed. Suggests procedures for protecting an organization from fraud, including establishing an effective internal control system, paying attention to unusual employee behavior, reviewing expense…

In this article, we analyse changes in the contemporary management of private Catholic schools under State contract in France since the 1980s. Writing from a "policy sociology" perspective, we use data from previous studies on policy and on public and private schools as well as from an ongoing research project comparing policies of…

Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

Lack of accountability and transparency in governance was among the challenges that influenced Jamaica's corruption rating of 3.3, resulting in an 87th ranking out of 183 countries in 2011. Although the monitoring of internal control business structures supported accountability, evidence of their presence was limited in government offices. The…

The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…