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Internal Control Essays (Examples)

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Internal Fraud Detection Fraud Can Be Detected
Words: 561 Length: 2 Pages Document Type: Case Study Paper #: 67159585
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Internal Fraud Detection

Fraud can be detected by deliberate effort through internal control efforts or by coincidence or chance. When companies do not practice strong internal control, it leaves the door open for employees to misappropriate assets without being detected, except by chance. y the time fraud is detected by chance, it could have cost a company millions of dollars in misappropriated assets.

The first coincidence discovered by the magazine company was in the process of a new auditor in an effort to get to know his new company and their accounting codes taking invoices to a vice president responsible for approving payment on them. The very top invoice was a forged signature, and upon evaluation, more invoices were discovered to have contained forged signatures, which is what set up the investigation. According to (Global Economic Crime Survey), 13% of internal fraud is detected by accident, 27% reported fraud in…


Global Economic Crime Survey. Nov 2009. . 18 Mar 2013.

Internal Controls and Fraud Proofing. 2013. article from . 18 Mar 2013.

Control Mechanisms
Words: 3190 Length: 11 Pages Document Type: Research Paper Paper #: 70762988
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Control Mechanism: Advance Financial Management

Real corporate governance and financial control comprise of the utilization of monitoring and inducement mechanisms to bring into line different interests that are between managers and shareholders and urge the creation of shareholder value. Monitoring is not just a simple mistake, nor a conventional control, but founded on the control monitor. The United States, orld, Com Enron, Lam Tin, China's Guangxia, came from magnificence into ashes, weak in-house financial control is one vital reason. ' Theoretically, China's accounting auditing and profession it seems that there is management and disrepairs the worth controlled by, or would like to state control of mistake to evade such a propensity of thinking' (CAI Chun 2001). It is this propensity exists, that makes surveillance and controls the activities that are within the company fundamentally stop at the levels of supervision, fail to have control of the height.

Company's in-house financial…

Works Cited

Anon., 2004. Chinese commentator calls for mechanism to prevent, control AIDS.. BBC Monitoring Asia Pacific, 32(4), pp. 1-1.

Anon., 2004. internal control mechanism and in-house management were both improved. Almanac of Chinas Finance and Banking, 7(9), p. 24.

Anon., 2011. FM for strict budget control mechanism.. Kashmir Times, 7(6), p. 34.

Campbell, K. & . M.-v. A., 2008. Gender diversity in the boardroom and firm financial performance.. Journal of Business Ethics, 83(2), pp. 435-451.

Control Self-Assessment
Words: 1123 Length: 3 Pages Document Type: Term Paper Paper #: 82521311
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Order ID: Control Self-Assessment

Control Self-Assessment (CSA), also known as internal audit risk assessment is one of the management tools used to facilitate workers to be more effective in realizing their goals and managing associated risks which occurs, as a result. In risk management, organizations can "systematically identify potential exposures, take corrective actions early, and learn from those actions to achieve objectives" (David, 2004, p.6).

CSA in a company takes place to control and maybe to develop more controls if required within the company or a department. Within an organizational department, the employees are to determine the hindrances to be overcome or the strength to be leveraged and they are to agree on the most appropriate action to do to improve on the situation. One of the strengths of this management tool is that, it brings employees together, so that they can be able to identify and focus…


Hightower, R. (2008). Internal Controls Policies and Procedures: John Wiley & Sons.

Pickett, K.H.S. (2005). The essential handbook of internal auditing: Wiley

El-Dine, D.S. (2005). Control self-assessment: concepts and applications: manual for practitioners and exam preparation guide for the Certification in control self-assessment exam: Thomson/South-Western.

Auditors, I. o. I., & Center, I. o I.A.C.S.A. (1997). Control Self-Assessment Workshop Facilitator's Guide: Institute of Internal Auditors..

Internal Cash Control Question A
Words: 902 Length: 3 Pages Document Type: Essay Paper #: 73382910
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The fifth principle of cash disbursement is that of independent internal verification. This occurs at Guard Dog because the reconciliation is conducted by the assistant chief accountant, not the treasury. There are other controls as well that are consistent with the principles of internal control of cash. The invoices are stamped "PAID" when the check has been issued, for example. Also, in each key department there are two individuals, which allows each individual to take vacations. The checks are compared to the invoices before they are issued. By doing all of these things, Guard Dog is following the principles of internal control of cash disbursements well.

4-2A. a) There are several weaknesses in the internal control. The head usher counts the money unsupervised; financial management and audit is conducted by the same group; regular audits are not conducted; only one employee keeps records; the financial secretary conducts reconciliation and audits;…

Control and the Accounting Information System
Words: 625 Length: 2 Pages Document Type: Research Paper Paper #: 60807665
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Control and the AIS

Control and the Accounting Information System

This paper discusses the process of integrating controls into the accounting information system (AIS) using enterprise risk management (EM) components. EM is defined as "a process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives." (Committee of Sponsoring Organizations of the Treadway Commission, COSO, 2004, p.2).

According to COSO, EM encompasses:

Aligning risk appetite and strategy

Enhancing risk response decisions

educing operational surprises and losses

Identifying and managing multiple and cross-enterprise risks

Seizing opportunities

Improving deployment of capital (COSO, 2004, p. 7).

EM integrates concepts of internal control and the Sarbanes-Oxley Act. Internal controls of accounting systems are intended to protect…

Reference List

Enterprise Risk Management Framework. (2010). Retrieved on April 6, 2011 from 

Committee of Sponsoring Organizations of the Treadway Commission. (2010). Enterprise Risk Management -- Integrated Framework Executive Summary . Retrieved on April 6, 2011 from 

Karimi, Sabah. (2011). About Internal Controls of Accounting.

Sarbanes-Oxley Essential Information. (2006). SOX-Online.

Internal Revenue Service Is a
Words: 1247 Length: 5 Pages Document Type: Research Proposal Paper #: 80189288
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A major objective of the custodial Financial reporting system is to be continuously and accurately responsive to regular and ad hoc requests for custodial financial reports" (Website of the Internal evenue Service, 2008).

The new information system has not been entirely implemented in the meaning that it still in the stages of control and testing. Once its implementation has been completed, the FMIS is expected to perform the following tasks:

Support the financial audit conducted by the General Accountability Office

Prepare the financial statements of the Internal evenue Service

Prepare reports for trending on operational impact

Feed the BPMS (the Business Performance Management System), the CCW (Compliance Data Warehouse) and the CAP (Custodial Accounting Project)

etrieve the information necessary for the Federal Payment Levy Program (FPLP), and finally

Analyze and report on modules with credit balances belonging to frozen credit processes (Website of the Internal evenue Service, 2008)

The GAO…


Johnson, S., 2008, GAO to IRS: Get Control of Yourself, CFO,  accessed on December 10, 2008

Website of the Internal Revenue Service, http://www.irs.govlast accessed on December 10, 2008

Website of the U.S. Government Accountability Office,  accessed on December 10, 2008

Internal Versus External Forces and Strategy
Words: 1378 Length: 4 Pages Document Type: Essay Paper #: 40521508
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Kaplan vs. Porter

The author of this report has been asked to compare and contrast two very popular models when it comes to strategic business decisions and the management involvement surrounding the same. One of those two approaches is the work of Kaplan and Norton while the other is that of Porter. Kaplan and Norton had a "notion," per the assignment parameters, of a strategic management system while Porter's work as come to be known as the Five Forces. The two frameworks are similar in some ways but they are also very different in other ways. This brief report shall compare and contrast the two approaches in several ways so as to reveal what makes them different and what makes them the same. While the two approaches being compared and contrasted in this report are different, they are both aligned toward the same overall goal and are centered on the…


MindTools. (2016). Porter's Five Forces: Assessing the Balance of Power in a Business Situation. Retrieved 18 March 2016, from 

SASB. (2014). Sustainability and the Five Forces Model. Sustainability Accounting Standards Board. Retrieved 18 March 2016, from 

VBM. (2013). Summary of Strategy Maps - Kaplan Norton. Abstract. Retrieved 18 March 2016, from

Internal Affairs Procedures for Handling Investigations
Words: 1355 Length: 5 Pages Document Type: Research Paper Paper #: 65695668
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Internal Affairs


Internal Affairs Procedures for Handling Investigations

All professional organizations have an ethical standard that they are required to comply with, but some occupations have a much greater code due to the reliance of the public trust. Certain medical professionals (doctors and nurses) can be held to what seems a stricter standard because lives are at stake, but they do not have stricter standards than law enforcement professionals. Whether the individual enforces the laws at a federal, state or local level, it is important that there be an exacting code of conduct, and a means of evaluating and disciplining improper actions. This paper examines the Florida state procedures with regard to internal affairs in the areas of investigation, determining findings, discipline and decertification.

The Investigation

The first step in the internal affairs process requires that a citizen or another officer makes a complaint against a police officer (Caldero…


Caldero, M.A., & Crank, J.P. (2011). Police Ethics: Corruption of Noble Cause. Burlington, MA: Anderson Publishing.

Florida Internal Affairs Investigators Association (FIAIA). (2012). About us. Retrieved from 

Goldman, R.L., & Puro, S. (2001). Revocation of police officer certification: A viable remedy for police misconduct? St. Louis University Law Journal, 45.

Miami Police Department. (2012). Internal affairs division. Retrieved from

Internal P Loading in Shallow
Words: 6811 Length: 21 Pages Document Type: Term Paper Paper #: 45622903
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This study demonstrates that different total P. fraction releases may differ between two bodies of water under similar oxygen conditions (Kisand & Noges, 2003). This study is important in that it highlights the complexity of understanding P. fractions in any given body of water. There are a multitude of potential reactions in any body of water. Oxygen plays a role in the reactions of any individual lake, but one cannot make predictions based on oxygen level alone.

Shallow lakes differ from stratified lakes in many ways. A stratified lake typically reaches equilibria in such a manner that it becomes divided into regions. This is not the case with shallow lakes. With a shallow lake, the entire lake may change from clear water to macrophyte dominated to algae dominated, each phase has its own state of equilibrium (Dokulil & Teubner, 2003). Total chlorophyll to phosphorus ratios are different in these various…


Burger, D., Hamilton, D., Pilditch, C., & Gibbs (2007).Benthic nutrient fluxes in a eutrophic polymictic lake. Hydrobiologia. 584, 13-25.

Dokulil, M., & Teubner, K. (2003). Eutrophication and restoration of shallow lakes - the conceptof stable equilibria revisited. Hydrobiologia. 506-509, 29-35.

Farmer, J., Bailey-Watts, a., Kirika, a., and Scott, C. (2006).

Aquatic Conservation: Marine and Freshwater Ecosystems. 4 (1): 45-56.

Internal Analysis and SWOT Analysis
Words: 1128 Length: 4 Pages Document Type: SWOT Paper #: 30702261
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Analysis of California Pizza Kitchen Strengths and Weaknesses

California Pizza Kitchen has been able to rise above the difficult economic conditions in their largest markets by concentrating on the most strategically important process areas first. At the center of their strengths, the chain has is the ability to support their global brand with a unique, branded dining experience (Fair Disclosure Wire, 2010). Creating the integration between a restaurant's global brand and having the dining experience support and accentuate the brand's messaging and value is elusive and yet very profitable (McCaw, 2009). This is the greatest strength that California Pizza Kitchen has been able to attain in its history including its growth across geographies.

The second greatest strength of the company is its ability to continually create unique food entrees and continually keep the in-restaurant dining experience new and exciting even for the most loyal customers. This ability to create a…


Dasu, S., & Chase, R.. (2010). Designing the Soft Side of Customer Service. MIT Sloan Management Review, 52(1), 33-39.

Event Brief of Q2 2010 California Pizza Kitchen Earnings Conference Call - Final. (5 August 2010). Fair Disclosure Wire

Monica Hanefors & Lena Mossberg. (2003). Searching for the Extraordinary Meal Experience. Journal of Business and Management, 9(3), 249-270.

McCaw, B. (2009, September). Brand Licensing. The Licensing Journal, 29(8), 23-26.

Internal Revenue Code Section 751
Words: 3252 Length: 11 Pages Document Type: Research Paper Paper #: 12301610
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The determination for marketable security with respect to disproportionate distribution is accomplished by reducing the amount of marketable securities that is treated as money using the following steps:

1. The excess of the partner's share of net gain that would be recognized if all securities of the type distributed held by the partnership immediately before the transaction were sold at fair market value over

2. The partner's share of gain that would be taken into account if the securities held by the partnership immediately after the transaction were sold.

While the term "marketable securities" includes interests in actively traded precious metals and other financial instruments that are set forth in the applicable IRC code and regulations, there are some exceptions to this provision, though, and it does not apply in three specific situations as noted below:

1. Contributed by partner. If the security itself was contributed to the partnership…

Internal Business Process Perspective Balanced Scorecard Turns
Words: 613 Length: 2 Pages Document Type: Essay Paper #: 93255825
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internal business process perspective balanced scorecard turns attention aspects organization's operations possibility direct control managers employees. Here a summary approach: Niven, P. (N.D.) Internal Process perspective.

The balanced scorecard at the Duke Children's Hospital

The change process at Duke Children's Hospital was decided upon as the healthcare institution faced severe challenges. Its operational costs were increasing while its revenues were decreasing. Issues had been raised about eliminating specific programs and reducing the palette of services offered. The levels of productivity on the part of the staff members were decreased, as was their satisfaction and the satisfaction of the patients.

In addressing these issues, the managerial team at the hospital focused on the integration of the clinicians and administrators in a strategic manner, with the aid of the balanced scorecard. As a result, the revenues increased and the net margin of the hospital increased by $15 million. Employee satisfaction also increased…


Meliones, J.N., Ballard, R., Liekweg, R., Burton, W., 2001, No mission No margin: It's that simple, Journal of Health Care Finance, Vol. 27, No. 3

Balanced scorecard basics, The Balanced Scorecard Institute,  last accessed on August 4, 2011

Internal Business Process in 1996 Duke Children's
Words: 897 Length: 3 Pages Document Type: Essay Paper #: 17079860
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Internal usiness Process

In 1996, Duke Children's Hospital was facing tremendous challenges associated with a reduction in the number of Medicaid reimbursements that they were receiving from the government. To deal with these issues, the balanced scorecard approach was implemented at the facility. This is a tool that allows executives to effectively determine the various risks facing the business by looking at a number of elements to include: the financial, the customer, the internal organization and learning / growth. During the process of implementing these changes, the hospital followed on all encompassing approach. This helped to bring the various staff members into the strategy, which reduced the amounts of animosity surrounding any kind of proposed changes. Once this occurred, is when the staff and managers were working together to deal with these issues. ("alanced Scorecard asics," 2011) (Meliones, 2001, pp. 21 -- 29)


The hospital focused on three key…


Balanced Scorecard Basics. (2011). Balanced Scorecard. Retrieved from: 

CQI (2008) Introduction to Quality. The Chartered Quality Institute. Retrieved from: 

Meliones, J. 2001). No Mission, No Margin. Journal of Health Care Finance. 27 (3), 21-29

Control Techiques for Bentley Motors
Words: 662 Length: 2 Pages Document Type: Business Plan Paper #: 77006968
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Aside quality and financials, control techniques are also present in other organizational departments, such as engineering, logistics, information systems, pre-series center, production technical support, purchasing and sales and marketing. While all these organizational processes are thoroughly controlled, incremental emphasis is placed on control techniques at the level of logistics operations. At this organizational stage, the control functions refer to the following:

Timely delivery of the vehicles

Adequate supply of automobile components (achieved through an ongoing fruitful relation with the purveyors)

The sequence of vehicles and forecasting of future needs

The creation and verification of time schedules before production is launched and ensuring that the times are respected (during production)

At the level of automobile distribution: correctness of the receipts, verification of product sufficiency or shortness, global distribution of products through global access to the Bentley automobiles and finally, freight upon delivery, such as road freight, sea freight or air freight…


Quality Control, Tutor2U,  last accessed on June 28, 2010

Volkswagen: Bentley Motors, Automotive Intelligence,  last accessed on June 28, 2010

2010, Bentley Motors Limited, Hoovers, choice of both nouveau riche rap artists and the old money aristocracy last accessed on June 28, 2010

2010, Website of Bentley Motors,  last accessed on June 28, 2010

Internal Theft Subways Internal Theft Shrinkage
Words: 1877 Length: 5 Pages Document Type: Term Paper Paper #: 835460
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Presently, the ed Line consists of three segments Downtown LA, Wilshire Center and N. Hollywood and the total coverage is 17.4 miles. Apart from this, the review identified the possible financial and schedule risks. It was inferred that the cost and completion schedules were justified; however funding risks were present for the North Hollywood segment. Apart from that, MTA's overall finances and the operating budget shortfalls might impact the ed Line. Therefore it was recommended that FTA need MTA to keep its finance plan up-to-date and to clearly find out and make priority in its different capital and operating costs revenues by source, and the specific revenues which are to cover specific costs. FTA approved the recommendation. Finally the report concluded that the ecovery Plan's 7-year projections of revenues and costs can be supported and were justified. Nevertheless MTA would be encountering a deficit of $1.1 billion. ("Transportation Investment Projects…


Albrecht, Steven. (1996) "Crisis management for corporate self-defense." American

Management Association, New York.

"Case Study: Washington Metropolitan Area Transit Authority (WMATA) District of Columbia" pp: 39-48. Retrieved 10 May, 2007 from 

Gibbs, Michael. (2002, October) "Home on the Page: Retail Burglary" Security

Internal Company Analysis Present Strategy
Words: 780 Length: 3 Pages Document Type: Research Proposal Paper #: 29080552
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The company's turnover ratios are slightly better than the industry -- the asset turnover is better; inventory turn is better, but receivable turn is worse. Overall, Masco is struggling, but this is reflective of struggles in the industry as a whole. The company therefore is generally performing on par with the industry, or perhaps slightly more poorly.

ith declining sales, and general industry malaise, Masco has struggled to perform. Despite a diversified product range, Masco has demonstrated that its products are not sufficiently differentiated in order to withstand the rigors of a slump in the housing market. Even with the congruence between Masco's different product lines, the strategy has not been a success. Masco share price has dropped significantly, equity has been eroded. Masco shares were worth over $35 as recently as January 2005 but now trades at $7.66.

Strength & eaknesses

Masco has several strengths. These include its diversified…

Works Cited:

MSN Moneycentral. Retrieved April 3, 2009 from 

Masco 2007 Annual Report. Retrieved April 3, 2009 from

DataMonitor Company Profile: Masco Corporation (2008).

Controlling Function at Google Analysis of the
Words: 562 Length: 2 Pages Document Type: Essay Paper #: 27058340
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Controlling Function at Google

Analysis of the Control Management Function at Google

Google's ability to innovate quickly indicates how agile and quickly adaptive the company is in interpreting opportunities and threats. The highly innovative culture of the company is continually being improved through intensive hiring, management and management control processes. One of these is the highly successful ule of 20%, which provides engineers the freedom of using up to 20% of their time on potential new product concepts and ideas (Machlis, 2009). The challenge for Google is controlling the very rapid pace of innovation and growth from a managerial perspective without stopping the momentum of new venture creation and development. The intent of this analysis is to evaluate the controlling function at Google.

Analysis of the Control Management Function at Google

The Google culture is highly collaborative by nature, having 360-degree feedback processes in place to ensure each project team…


Hamel, G. (2006, Apr 26). Management a la Google. Wall Street Journal.

Licker, P.S. (2006). Global technology management in the age of economies of style. Journal of Global Information Technology Management, 9(3), 1-4.

Machlis, S. (2009). Innovation and the 20% solution. Computerworld, 43(5), 21-21.

Stone, B. (2011, Jan 31). Larry page's Google 3.0. Business Week,, 1.

Internal Government Is Based Upon
Words: 2390 Length: 8 Pages Document Type: Case Study Paper #: 30918301
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If a violation of worker's rights occur, these unions can be contacted with complaints. Once again, if the worker's unions cannot resolve the problem adequately, consultation with higher authority figures is an option.


Being a unionized institution, collective bargaining is very much part of the employment process. This generally occurs at the departmental level. Generally, higher-level positions are filled by persons already employed by the University. The collective bargaining process entails the establishment of a contract that both an employee and employer find agreeable. uch a contract concerns the conditions of the workplace, including the hours, rules, regulations, and wages.

Once an employee is accepted at the University, the head of department encourages this person to join a union. The employee is then included in a meeting with a union representative and the head of department to discuss the terms of the contract. When an agreement is reached, the…


Bensimon, Estela M., Neumann, Anna and Birnbaum, Robert. "Higher Education and Leadership Theory.

Birnbaum, Robert. (1989, Jul). The Latent Organizational functions of the Academic Senate: Why Senates do not work but will not go away. The Journal of Higher Education. 60 (4).

Dill, David D. (1982). The Management of Academic Culture: Notes on the management of meaning and social integration. Higher Education, 11.

Downey, James (1996, Winter). The University as Trinity: Balancing Corporation, Collegium, and Community. Higher Education, Vol. 21, No. 2.

Internal Confidential MEMO103642 John Doe
Words: 1589 Length: 5 Pages Document Type: Thesis Paper #: 18818788
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This population of aging, having had just one child, will rely upon society as a whole to care for them, instead of an extended family as was once traditionally and culturally the case.

The Rural Subsistent Dwellers

Evidenced by the lower income figures reported widely, China's rural farming populations have perhaps been the hardest hit by the One Child Policy. here ancient traditions and customs once dominated the way of life in the rural areas, China's reform policies, especially that one limiting One Child per family, have long impacted the rural way of life and productivity in China (Diamant, Neil, 2000, 93). here families that farmed once had children, sometimes numerous children, and those children helped to farm and bring in productive crops that could sustain the family, with the results of the family's labors far reaching and providing a source of income as well; since the One Child Policy…

Works Cited

Diamant, Neil J. Revolutionizing the Family: Politics, Love, and Divorce in Urban and Rural China, 1949-1968. Berkeley, CA: University of California Press, 2000. Questia. 28 Apr. 2009 .

England, Robert Stowe. Aging China: The Demographic Challenge to China's Economic Prospects. Westport, CT: Praeger, 2005. Questia. 28 Apr. 2009 .

Peerenboom, R.P. Law and Morality in Ancient China: The Silk Manuscripts of Huang-Lao / . Albany, NY: State University of New York Press, 1993. Questia. 28 Apr. 2009 .

Improving the Organization's Internal Business Processes and
Words: 655 Length: 2 Pages Document Type: Essay Paper #: 87348711
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improving the organization's internal business processes, and show how they relate to the mission, vision and strategy of the organization.

Three areas where Apple must focus on improving their internal business process include: enhancing the work environment, quality control and research / development. These are important as they will have an impact on the company's mission, vision and strategy. In the case of the work environment, improving conditions will help to lead to better collaboration between employees and managers. It is at this point when critical issues can be identified early and new ideas are shared with executives to make the firm more competitive. ("Internal Controls and Safe Working Environment," 2012)

Quality control is when Apple is concentrating on dealing with design flaws and issues associated with their products. This is occurring because the firm is working with third party providers in China (i.e. Foxxcon). In the past they have…


Internal Controls and Safe Working Environment. (2012). CDII. Retrieved from: 

Sebastian, A. (2012). Apple's Market Value. Extreme Research. Retrieved from: 

Thompson, N. (2012). Does Apple have Bruise. New Yorker. Retrieved from:

Performance Indicators and Internal Budget Controls Like
Words: 349 Length: 1 Pages Document Type: Term Paper Paper #: 64661360
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performance indicators and internal budget controls like reviewing staff hours can be used to assess individual and organizational accountability. Strict AICPA standards are required for the peer-review process. In addition, internal budget controls are also effective performance indicators.

The American Institute of Certified Public Accountants (AICPA) has published extensive and strict guidelines regarding the CPA peer review process (AICPA). The standards for membership in the AICPA are strict, "to retain their membership in the American Institute of Certified Public Accountants (AICPA) members of the AICPA who are engaged in the practice of public accounting in the United States or its territories are required to be practicing as partners or employees of firms enrolled in an approved practice-monitoring program..."

In accordance with the AICPA standards, the firm will chose a single, qualified CPA from a list provided by the AICPA to conduct a peer review. This person will review working conditions,…


IACPA. Standards for Performing and Reporting on Peer Reviews. 23 October 2003.

Walt Disney Cos Disney's Internal
Words: 622 Length: 2 Pages Document Type: Research Paper Paper #: 87847277
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The objective of this tight control is to ensure that the illusion of the Magic Kingdom is maintained -- it is destructive to the customer experience for a young child to see a man in a Donald Duck suit smoking a cigarette or going to the bathroom.

Disney's other businesses are also subject to tight controls. The company relies on both specific job descriptions and on training as part of the control system. Such control requires strong centralization and a significant level of managerial input over all aspects of the business. Thus Disney's internal processes are designed by management and enforcement of best practices is strict. The result is a seamless experience where customers can suspend their disbelief and enter a magic world.

The alt Disney Studios also takes a highly-controlled approach, even though its core businesses are creative. Disney focuses on market research to help guide its creative processes,…

Works Cited:

The Walt Disney Company. (2012). Company overview. Walt Disney Company. Retrieved November 17, 2012 from 

Walt Disney Company 2011 Form 10-K. Retrieved November 17, 2012 from

Accounting Control
Words: 2300 Length: 8 Pages Document Type: Case Study Paper #: 88233476
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Advice for the Company on the New Internal Control Requirements

Internal control requirements are the policies, mechanisms and procedures that organizations should satisfy to minimize the operational risks. The internal control is very critical to deter employees from implementing fraudulent operations; an organization is required to adhere to the internal system before going public. Section 404 of the SOX (Sarbanes-Oxley) Act states that internal control is critical for a publicly operating company and internal control system is an auditing and accounting procedure that organizations should employ to achieve an efficient, effective and reliable financial reporting.

Overview of the LJB Company operations reveals that the company does not meet the requirements of the Section 404 of the SOX Act. Part of the Section 404 of the internal control system is that the function of the internal auditor should be separated from the work of an external auditor. In other word, an…

Works Cited

Kimmel, Paul D. Weygandt, Jerry J. Kieso, Donald E. Financial Accounting, 6th Edition. Wiley. 2011.

Inventory management and control at Costco
Words: 1359 Length: 4 Pages Document Type: Research Paper Paper #: 64704476
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Programs, Budgets and Procedures

Costco's approach to financial improvement will come in the form of a two-pronged strategy. The first is to increase inventory turnover, and the second will come in the form of increasing market share. Inventory turnover is a standard ratio that refers to "how many times a company's inventory is sold and replaced over a period of time," ("Inventory Turnover," (n.d.). Increasing market share usually depends on a multifaceted process that includes "innovation, strengthening customer relationships, smart hiring practices and acquiring competitors," (Investopedia, 2015).

While it is understood that Costco has exceptional inventory turnover rates, improving these will shorten the cash conversion cycle, and thus have a positive impact on the company's bottom line. There are two potential approaches to lowering the inventory turnover rate. The first is that the company can open more stores and seek to reduce the amount of days' inventory in each…


Ingram, D. (n.d.). What Are the Seven Internal Control Procedures in Accounting? Chronicle. Retrieved online: 

"Inventory Turnover," (n.d.). Investopedia. Retrieved online: 

Investopedia (2015). What strategies do companies employ to increase market share?

Retrieved online:

Planning Control and Risk
Words: 1786 Length: 6 Pages Document Type: Research Paper Paper #: 72558062
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Wal-Mart Accounting and Finance

Determine whose rate of return (i.e., local or parent currency returns) Wal-Mart should use when evaluating foreign direct investment opportunities and justify the position.

Foreign Direct Investment (FDI) is an international flow of capital that provides a parent company or multinational organization with control over foreign affiliates. The behavior of exchange rates influences FDI activity. Exchange rates are defined as the domestic currency price of a foreign currency. Exchange rates can influence both the total amount of foreign direct investment that takes place and the allocation of this investment spending across a range of countries (Bogoslaw, 2009).

Wal-Mart is among many multinational companies that have expanded production and distribution networks globally to take advantage of opportunities for higher local rates of return, market share, and accessibility to production inputs (Nathan, 2012). This -- along with foreign government import restrictions, opening of new markets and invitation for…


Bogoslaw, D. (2009). Emerging Markets: Time to Invest?. Businessweek Online, 8.

Huang, Q., Nijs, V., Hansen, K., & Anderson, E. (2012). Wal-Mart's Impact on Supplier Profits. Journal Of Marketing Research (JMR), 49(2), 131-143. doi:10.1509/jmr.10.0256.

Marshall, J. (2000). Minor Change, Big Impact. Financial Executive, 16(6), 11.

Nathan, A.J. (2012). Wal-Mart in China. Foreign Affairs, 91(3), 190-191.

Internal Business Process Perspective Balanced Scorecard Turns
Words: 932 Length: 3 Pages Document Type: Essay Paper #: 59179316
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Internal Business Process Perspective balanced scorecard turns attention aspects organization's operations possibility direct control managers employees.

The balanced scorecard at Duke's Children Hospital

In the context of a rapidly evolving society, the health care sector must also develop new mechanisms by which to keep up with the emergent changes and challenges. One example in this sense is represented by the implementation of business tools and techniques within the act of health care provision.

One relevant example in this sense is offered by Duke Children's Hospital in Durham, North Carolina, which implemented the balanced scorecard to address some critical problems with costs of health care provision and nurse dissatisfaction.

"Between 1993 and 1996 DCH's cost per case increased $4,389, while reimbursement declined, leading to a negative net margin in 1996 of $11 million dollars. During this same period, nurse productivity declined from 80th percentile to the 80th percentile, while patient and…


Dunham-Taylor, J., Pinczuk, J.Z. (2006) Health care financial management for nurse managers: merging the heart with the dollar. Jones & Bartlett Learning

Meliones, J. (2000).Saving money, saving lives. Harvard Business Review.  accessed on August 17, 2012

Meliones, J.N., Alton, M., Mericle, J., Ballard, R., Cesari, J., Frush, K.S., Mistry, K. 10-year experience integrating strategic performance improvement initiatives: can the balanced scorecard, Six Sigma and team training all thrive in a single hospital? Agency for Healthcare Research and Quality  accessed on August 17, 2012

Meliones, J., Ballard, R., Burton, W., (2001). No mission, no margin: it's that simple. J Health Care Finance. Vol. 27. No 3

Internal Supply Chain Analysis
Words: 3642 Length: 10 Pages Document Type: Research Paper Paper #: 90449747
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Organization Behavior

Internal Supply Chain Management


Harvey Norman is a large scale retail chain owned and operated by Harvey Norman Holdings Ltd. It is one of the most successful retailers in the Australian region. It promotes and sells all kinds of consumer products of world's top quality brands. The major product lines include personal computers, cameras, gaming, mobile phones, audio and video players, home appliances, furniture & bedding, gifts, home decoration and interior designing, fitness machines, leisure, etc. Headquartered in New South Wales, New Zealand, Harvey Norman operates with more than 230 stores in Australia, New Zealand, Ireland, Malaysia, Croatia, Singapore, Slovenia, and Northern Ireland. It was established in 1982 by Gerry Harvey and Ian Norman. The holding company, Harvey Norman Holdings Ltd. has also franchised a number of retail chains in Australia; including Space Furniture, Joyce Mayne, Ariston Appliances, Domayne, etc.

Harvey Norman has a wide…


Agrawal, N., & Smith, S.A. 2009, Retail Supply Chain Management, Quantitative Models and Empirical Studies, International Series in Operations Research & Management Science, Vol. 122. U.S.: Springer

Bamford, D., & Forrester, P. 2010, Essential Guide to Operations Management: Concepts and Case Notes. U.S.: John Wiley and Sons

Blythe, J., & Megicks, P. 2010, Marketing Planning: Strategy, Environment and Context, 3rd Edition. U.K: Prentice Hall

Boyer, K.K., & Verma, R. 2009, Operations and Supply Chain Management for the 21st Century. U.S.: Cengage Learning

Internal External Equity
Words: 925 Length: 3 Pages Document Type: Essay Paper #: 79997408
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human resources. One is determining the levels of pay and benefits within the organization. Most companies are smart enough to understand the value of internal equity, since employees talk to each other, and it is difficult to discriminate internally in terms to pay, by law. Internal equity is practiced most strongly at companies that have strict policies with respect to pay scales. These are typically based on a combination of hierarchy, experience and ability. In some circles, the concept of internal pay equity specifically applies to all levels of the organization, from the CEO on down. A good example of a company that practices strong internal pay equity is Costco. Former CEO Jim Sinegal famously only made $200,000 per year and the new CEO makes less than a million, offering what is at least pay equity for a company in the United States.

Internal pay equity is important because it…


Aggarwal, R. & Samwick, A. (1999). Executive compensation, strategic competition, and relative performance evaluation: Theory and evidence. The Journal of Finance. Vol. 54 (6) 1999-2043.

Executive Press. (2014). Internal pay equity methodologies. Compensation Retrieved April 13, 2014 from 

Martocchio, J.J. (2009). Strategic compensation: A human resource management approach (5th ed.). Upper Saddle River, NJ: Pearson Education.

Internal Validity and External Validity Are Important
Words: 692 Length: 2 Pages Document Type: Essay Paper #: 88930547
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internal validity and external validity are important when designing, implementing, and reviewing empirical research. Internal validity refers to the design of the research and its methodology. Issues like sampling, statistical analyses, robustness of the variables, survey instruments, and researcher bias can impact internal validity. With regards to my research question, internal validity is of the utmost importance. The independent variables in this case include two different types of interventions: bloodless cardiac surgeries and blood transfusions. However, it is important to operationalize these two independent variables so that the researchers are clear on what exactly constitutes a bloodless surgery and a blood transfusion. Moreover, issues like hospital setting must be taken into account as a potentially confounding variable. When, where, and how these procedures are implemented can all have a bearing on the internal validity of the research design.

Likewise, the dependent variables are morbidity and mortality in patients. It is…


"Internal Validity," (n.d.). Retrieved online: 

Osborn, D.R. (n.d.). External validity. Retrieved online:

Shander, A., Moskowitz, D. & Rijhwani, T.S. (2005). The safety and efficacy of 'bloodless' cardiac surgery. Seminars in Cardiothoracic and Vascular Anesthesia 9(1).

Whitson, B.A., Huddleston, S.J., Savik, K. & Shumway, S.J. (2007). Bloodless cardiac surgery is associated with decreased morbidity and mortality. Journal of Cardiac Surgery 22(5): 373-8.

Internal Audits and Risk Management Measuring the Impact
Words: 645 Length: 2 Pages Document Type: Essay Paper #: 34854596
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Audit in isk Management

Agelova, B., Koleva, B. (2015). The role of internal audit in risk management system of the companies. Economic Development, 3: 1-10.

This study shows that the purpose of the internal audit is increasingly oriented towards mitigating risk so that the firm in question can reduce uncertainty and exercise adequate, effective and appropriate decision making processes. The focus of the study is, therefore, on the internal audit aspect of a company's risk management. The purpose of the study is situated in evaluation research -- here, that which is evaluated is the "contribution of the internal audit in the management of risks in the Macedonian enterprises" (Angelova, Koleva, 2015, p. 1).

The sample used for this included the managers of 30 Macedonian enterprises along with 48 internal auditors in the epublic of Macedonia. The survey method was used for gathering data and the finding of the study was…


Agelova, B., Koleva, B. (2015). The role of internal audit in risk management system of the companies. Economic Development, 3: 1-10.

Internal Analysis Brand Recognition
Words: 1969 Length: 7 Pages Document Type: SWOT Paper #: 19019962
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Louis Vuitton -- Case Study

Key Issues

To formulate a plan for the expansion of the brand into the international market. The planning and execution of strategies that would help on long-term commitment of support in the international market, depending upon different parts of the world.

The formulation of strategies and plans in cases of economic down times and interference of government policies.

Assess the performance of the company by taking into consideration the consumer trends, relevant fashion of time, the scope and demands of every international market.

To evaluate an effective model of communication and monitoring in order to analyze the trends of the existing markets that includes domestic market, variety and innovations of the products of the company.

Internal Analysis: Brand Recognition


The parent company, Moet Hennessy Louis Vuitton is one of the most famous, renowned and old fashion and apparel house. The company and the brand…