Tekala, OsamaMohamed (2016) The Internal Control Practice in Libya’s Banking Industry: Top Managements Perspective Based on COSO Framework. Magister thesis, Universitas Brawijaya.
Abstract
rapid change on economic environment highly requires organizations to control risks related to financial and operative purposes. Fur rmore, monitoring is also crucial for management and board of directors in providing m significant information related to performance and effectiveness of internal control systems. Internal audit as a part of internal control system has helped organizations to manage and mitigate risk as well as understanding position where ir risks are. In effort of achieving objective, COSO framework gives a concrete alternative for organizations to mitigate risks related to validity of financial reporting. This study aims at understanding internal control implemented in Jumhouria and Sahara banks in Libya according to top managements perspective based on COSO framework. This study is qualitative descriptive research. Data was collected through questionnaire that was distributed by E-mail. Fur rmore, a few interview was also done to gain deep information done by e-mail as well. finding of this study concluded that control environment has not been well implemented by Jumhouria and Sahara banks although integrity and ethical value are communicated effectively throughout organization. However, re is no consistency between works done by management of operating units with senior management. Fur rmore, it is believed that COSO Framework brings some benefits for banks although implementation of its components has not been recognized. A good internal control is important, because it can give bank an idea of how it is performing
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.458/TEK/t/2016/041603584 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 22 Jul 2016 16:00 |
| Last Modified: | 14 Feb 2023 07:04 |
| URI: | http://repository.ub.ac.id/id/eprint/159224 |
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