東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁 到查詢結果 [ subject:"Fraud." ]

切換: 標籤 | MARC模式 | ISBD

Understanding the Effects of Interna...

Hutton, Leon W.

FindBook

Google Book

Amazon

博客來

Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia./
作者:	Hutton, Leon W.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
面頁冊數:	178 p.
附註:	Source: Dissertations Abstracts International, Volume: 81-05, Section: A.
Contained By:	Dissertations Abstracts International81-05A.
標題:	Business administration. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27545257
ISBN:	9781392766774

Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia.
Hutton, Leon W.

Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 178 p.

Source: Dissertations Abstracts International, Volume: 81-05, Section: A.

Thesis (D.B.A.)--Capella University, 2019.

This item must not be sold to any third party vendors.

Fraud is an intentional phenomenon that may strike at any business. While not all fraud is detected, fraud that is exposed consumes, on average, 5% of a company's revenues. Research shows that small businesses are vulnerable to fraud because they lack the resources, and on occasion, the motivation to prevent, detect, and recover from fraudulent occurrences. Internal controls, established and utilized, can mitigate fraud. Many small businesses operate with an atmosphere of trust and do not implement internal controls. Trust is not an internal control. Dishonest employees and business partners can exploit trust. The purpose of this study was to explore and to develop an understanding of veteran small business owners' comprehension of the influence that internal controls have for their businesses. This qualitative, descriptive, embedded research case study has increased the level of knowledge of the mitigating effect of internal controls on fraud for veteran small business owners in Virginia. Previous research has not examined how veteran small business owners' understanding of internal controls on financial and business operations benefit their company's continued success. Research questions examined how a veteran small business owner's understanding of the relationship between internal control systems and organizational performance affects their business, how a veteran small business owner's understanding of the relationship between segregation of duties and organizational performance affects their business, and how a veteran small business owner's understanding of the relationship between verification of transactions and organizational performance affect their business? The population for this study was owners or principal key officers of veteran-owned small businesses operating successfully for at least five years in Virginia. Data collection and analysis included a pilot interview, one-on-one interviews, and a focus group. Thirteen company owners or principals met the research criteria and participated in the study. Findings indicated that business owners or principals are cognizant of the benefit of internal controls, but for companies that do not have federal government contracts, there is a laissez-faire attitude about implementation and employment of internal controls. Companies operating with government contracts employ a robust set of internal controls are continuously looking for ways to improve them and seek out expertise in the audit community to test and validate their existing controls. Future research could examine specific industries or broaden the geographic setting.

ISBN: 9781392766774Subjects--Topical Terms:

3168311
Business administration.
Subjects--Index Terms:

Fraud

Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia.
LDR:03737nmm a2200349 4500 001 2282737
005 20211022115932.5
008 220723s2019 ||||||||||||||||| ||eng d
020 $a 9781392766774
035 $a (MiAaPQ)AAI27545257
035 $a AAI27545257
040 $a MiAaPQ $c MiAaPQ
100 1 $a Hutton, Leon W. $3 3561552
245 1 0 $a Understanding the Effects of Internal Controls on Veteran-Owned Small Businesses in Virginia.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2019
300 $a 178 p.
500 $a Source: Dissertations Abstracts International, Volume: 81-05, Section: A.
500 $a Advisor: Morgan, James.
502 $a Thesis (D.B.A.)--Capella University, 2019.
506 $a This item must not be sold to any third party vendors.
520 $a Fraud is an intentional phenomenon that may strike at any business. While not all fraud is detected, fraud that is exposed consumes, on average, 5% of a company's revenues. Research shows that small businesses are vulnerable to fraud because they lack the resources, and on occasion, the motivation to prevent, detect, and recover from fraudulent occurrences. Internal controls, established and utilized, can mitigate fraud. Many small businesses operate with an atmosphere of trust and do not implement internal controls. Trust is not an internal control. Dishonest employees and business partners can exploit trust. The purpose of this study was to explore and to develop an understanding of veteran small business owners' comprehension of the influence that internal controls have for their businesses. This qualitative, descriptive, embedded research case study has increased the level of knowledge of the mitigating effect of internal controls on fraud for veteran small business owners in Virginia. Previous research has not examined how veteran small business owners' understanding of internal controls on financial and business operations benefit their company's continued success. Research questions examined how a veteran small business owner's understanding of the relationship between internal control systems and organizational performance affects their business, how a veteran small business owner's understanding of the relationship between segregation of duties and organizational performance affects their business, and how a veteran small business owner's understanding of the relationship between verification of transactions and organizational performance affect their business? The population for this study was owners or principal key officers of veteran-owned small businesses operating successfully for at least five years in Virginia. Data collection and analysis included a pilot interview, one-on-one interviews, and a focus group. Thirteen company owners or principals met the research criteria and participated in the study. Findings indicated that business owners or principals are cognizant of the benefit of internal controls, but for companies that do not have federal government contracts, there is a laissez-faire attitude about implementation and employment of internal controls. Companies operating with government contracts employ a robust set of internal controls are continuously looking for ways to improve them and seek out expertise in the audit community to test and validate their existing controls. Future research could examine specific industries or broaden the geographic setting.
590 $a School code: 1351.
650 4 $a Business administration. $3 3168311
650 4 $a Research methodology. $3 3559994
650 4 $a Prevention. $3 1375183
650 4 $a Fraud. $3 721834
653 $a Fraud
653 $a Internal controls
653 $a Small business
653 $a Veteran-owned
690 $a 0272
690 $a 0310
710 2 $a Capella University. $b School of Business and Technology. $3 1673949
773 0 $t Dissertations Abstracts International $g 81-05A.
790 $a 1351
791 $a D.B.A.
792 $a 2019
793 $a English
856 4 0 $u https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27545257