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23 articles for “internal control”
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From Perception to Empirical Association: an Integrated Assessment of Fraud Detection Effectiveness Using Forensicanalytics, Internal Controls, and Continuous Auditing
Abstract: The increasing complexity of financial transactions and the limitations of perception‑based fraud detection studies necessitate empirically grounded frameworks that move beyond subjective assessments. This study advances the literature by examining the associations among data‑driven forensic analytics (DDFA), internal control systems (ICS), continuous auditing (CA), and fraud detection effectiveness (FDE) using an integrated empirical assessment. An integrated model combining these three mechanisms is developed. A quantitative cross‑sectional research design is adopted, …
Published in NOLEGEIN Journal of Financial Planning And Management · Vol. 9, Issue 2, 2026 Read article
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Predictive Fraud Detection Architecture: A Multi-Method Empirical Evaluation of Data-Driven Forensic Analytics, Internal Control Systems, and Continuous Auditing Using Primary Organizational Data
Abstract: The growing complexity of financial systems and the increasing sophistication of fraudulent activities have intensified the need for predictive and data-driven fraud detection architectures. Traditional audit approaches, characterized by periodic reviews and retrospective analysis, are no longer sufficient to address real-time financial risks. This study develops and empirically evaluates a predictive fraud detection architecture that integrates data-driven forensic analytics, internal control systems, and continuous auditing mechanisms using primary organizational data. …
Published in NOLEGEIN Journal of Business Risk management · Vol. 9, Issue 2, 2026 Read article
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An Empirical Assessment of Integrated Fraud Detection Mechanisms:Evidence from Finance and Audit Professionals
Abstract: This study examines the effectiveness of an integrated fraud detection framework combining data‑driven forensic analytics, internal control systems, and continuous auditing mechanisms. While prior research often examines these components in isolation, this study adopts a unified empirical approach to assess their joint contribution to perceived fraud detection effectiveness. Design/methodology/approach: A quantitative cross‑sectional design is employed using primary survey data collected from 120 finance, audit, and risk professionals across banking, manufacturing, …
Published in NOLEGEIN Journal of Operations Research & Management · Vol. 9, Issue 2, 2026 Read article
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Evaluation of Inventory Management Practice (The Case of Anbessa City Bus Service Enterprise, Addis Ababa)
Abstract: The main purpose of this study was to evaluate inventory management practice in the case of Anbessa City Bus Service Enterprise (ACBSE), Addis Ababa. The study employed explanatory research design with mixed research approach. A sample 94 employees are selected by using purposive sampling method from the population of 143 employees of the enterprise concerning to inventory management. For this study mainly primary data were collected by using structured questionnaire, …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · Vol. 4, Issue 2, 2021 · pp. 1–17 Read article
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Evaluation of Inventory Management Practice (The Case of Anbessa City Bus Service Enterprise, Addis Ababa)
Abstract: The main purpose of this study was to evaluate inventory management practice in the case of Anbessa City Bus Service Enterprise (ACBSE), Addis Ababa. The study employed explanatory research design with mixed research approach. A sample 94 employees are selected by using purposive sampling method from the population of 143 employees of the enterprise concerning to inventory management. For this study mainly primary data were collected by using structured questionnaire, …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · pp. 1–17 Read article
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Data Analytics First, Controls Second, Auditing Third: Ranking the Relative Strength of Three Fraud Detection Mechanisms
Abstract: Purpose: In the era of digital finance, organizations deploy multiple mechanisms to combat fraud, including Data-Driven Forensic Analytics (DDFA), Internal Control Integrity (ICI), and Continuous Auditing Systems (CAS). However, practitioners often struggle with resource allocation, unsure which mechanism yields the highest return on investment. This study addresses this gap by empirically ranking the relative strength of these three predictors in explaining Fraud Detection Effectiveness (FDE). Design/methodology/approach: The study synthesizes empirical …
Published in NOLEGEIN Journal of Organizational Behavior Management · Vol. 9, Issue 2, 2026 Read article
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What DO Audit Directors SAY? Qualitative Validation of the CAS Control Adjustment → Detection Pathway
Abstract: Purpose: Quantitative studies have established that Continuous Auditing Systems (CAS) are positively associated with Fraud Detection Effectiveness (FDE), and that Internal Control Integrity (ICI) mediates this relationship. However, the underlying mechanisms remain a “black box.” This study provides qualitative validation of the mediation pathway, exploring how real‑time monitoring translates into improved detection outcomes through control adjustments. Design/methodology/approach: Semi‑structured interviews were conducted with 15 audit directors (10 internal audit heads, 5 …
Published in NOLEGEIN Journal of Leadership and Strategic Management · Vol. 9, Issue 2, 2026 · pp. 50–58 Read article
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The Significance of Forensic Accounting in Enhancing Financial Sustainability of Micro, Small, and Medium Enterprises (MSMEs).
Abstract: Micro, small, and medium-sized enterprises (MSMEs) play a pivotal role in economic growth by providing jobs, fostering innovation, and increasing overall GDP, thus contributing to a stronger economy and higher national prosperity. Although, these organizations tend to encounter many challenges related to fraud, fraud framing, and problem, like compliance, which also make their financial sustainability. More so, it can be a Human Resource tool in this regard to provide investigative …
Published in NOLEGEIN Journal of Entrepreneurship Planning, Development and Management · Vol. 7, Issue 1, 2024 Read article
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Overcoming corporate fraud
Abstract: This report provides a comprehensive review of corporate fraud, its nature, causes, and potential solutions. Corporate fraud is a significant problem that can take many forms, including embezzlement, financial statement fraud, insider trading, and bribery. The causes of corporate fraud include pressure, opportunity, and rationalization. Companies can take several steps to prevent and detect fraud, including developing a strong ethical culture, implementing internal controls, conducting regular audits, and providing anti-fraud …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 5, Issue 2, 2022 · pp. 48–51 Read article
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From Perception to Prediction? a Cross‑sectionalsurvey of 120 Finance Professionals with Fulldiagnostic Checks
Abstract: Purpose: Perception‑based surveys are common in forensic accounting research but are often criticised for lacking methodological rigor, particularly regarding common method bias, multicollinearity, and discriminant validity. This study addresses these criticisms by presenting a cross‑sectional survey of 120 finance and audit professionals that implements and transparently reports a comprehensive suite of diagnostic checks – including Harman’s single‑factor test, full collinearity VIF, confirmatory factor analysis (CFA), average variance extracted (AVE), composite …
Published in NOLEGEIN Journal of Financial Planning And Management · Vol. 9, Issue 2, 2026 Read article
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Stress That Influence Consumer Behavior in M-Business
Abstract: ABSTRACT In the past decade mobile is used as a means of communication alone, but in this current scenario Mobile business (m-business) plays a vibrant role in the process of fulfilling the wants and needs of customers through mobiles. Through the personalized advertisements and Apps in Mobile gadgets link the seller with the customer where they are located, and goods are sold by delivering in the hands of Customer. Thus, …
Published in NOLEGEIN Journal of Consumer Behavior & Market Research · Vol. 1, Issue 1, 2018 · pp. 19–21 Read article
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A Cyber-Physical AI Architecture for Real-Time Inventory Control in Vendor Managed Inventory Systems
Abstract: Vendor-managed inventory is commonly employed to mitigate demand amplification in supply chains, but typically relies on static re-order policies and out-of-date information, making it relatively unresponsive to highly dynamic and uncertain conditions. While strides have been made in predictive inventory management using artificial intelligence and new sources of industrial sensing, most models are decoupled from the physical world and serve as decision-support tools rather than automated control systems. In this …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · Vol. 9, Issue 1, 2026 Read article
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Appraisal of Coronavirus on Global Economy: “Ineffectiveness of Economic Growth and Development in Global South”
Abstract: This study explores the main problems of global economic growth and industrial transformation across the globe before the corona virus, and how multinational forces have influenced certain areas of Third World countries since feudalism arose as a mode of production to the acceptance of capitalism as the historical history of the global economy. It also explores how capitalism later became a pioneer of imperialism, African trafficking, colonization and neo-colonialism in …
Published in NOLEGEIN Journal of Business Risk management · Vol. 3, Issue 1, 2020 · pp. 1–18 Read article
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The Rise of Citizen Journalism in NCR
Abstract: Citizen journalism, defined as the active involvement of ordinary individuals in gathering and disseminating news, has become an influential element within the media environment of the National Capital Region (NCR). The widespread availability of smartphones, social networking platforms, and affordable internet connectivity has enabled citizens to capture events instantly and share information with broad audiences. This transformation has gradually reduced the exclusive control traditionally held by established media organizations. This …
Published in NOLEGEIN Journal of Advertising and Brand Management · Vol. 9, Issue 1, 2026 · pp. 17–22 Read article
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Comprehensive study of Credit Risk Management with reference to a Public Sector Bank
Abstract: Risk is defined as the uncertainties ensuing in unfavorable outcome, negative in relation to deliberate objective or expression. Uncertainties related to hazard element effect the internet cash drift of any commercial enterprise investment. The feasible destructive effect is the ‘threat’ of the commercial enterprise. For banks, hazard control has assumed so much importance in current scenario that the rating of banks rely upon its abilities of effective identify, get right …
Published in NOLEGEIN Journal of Operations Research & Management · Vol. 1, Issue 1, 2018 · pp. 11–27 Read article
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Enhancing Data Security in ERP-Based Human Capital Management (HCM) Systems: A Study through Workday Security Framework
Abstract: Protecting sensitive human capital data in Enterprise Resource Planning (ERP) systems is essential in today's digital environment. This study investigates data security strategies in ERP-based Human Capital Management (HCM) systems, with a particular focus on the Workday security framework. The analysis covers Workday's strong security measures, such as customizable security settings, role-based permissions, and compliance with international standards, assessing their effectiveness in protecting organizational data. The paper highlights the importance …
Published in NOLEGEIN Journal of Entrepreneurship Planning, Development and Management · Vol. 8, Issue 1, 2025 · pp. 8–17 Read article
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Effect of Internal Audit Practices on Financial Management: Insights from Epitome
Abstract: This project explores the effect of internal audit practices on financial management at Epitome Kidney and Urology Institute over the period from 2021 to 2023. By examining key financial indicators like Return on Assets (ROA), debt-to-equity ratio, current ratio, and cash flow, the study demonstrates how internal audits have influenced Epitome’s financial health and operational efficiency. Internal audits have contributed to substantial improvements in profitability and cash flow, reflecting better …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 8, Issue 1, 2025 · pp. 1–10 Read article
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A study on inventory management in Surya Min Chem Pvt. Ltd. DELHI
Abstract: This study examines inventory management practices at Surya Min Chem Pvt. Ltd., a private limited company operating in the chemical and mineral manufacturing sector in Delhi. The research aims to evaluate existing inventory control systems, assess their effectiveness, and identify areas for improvement within a chemical manufacturing environment where safety, regulatory compliance, and operational continuity are critical. A descriptive and exploratory research design was adopted. Primary data were collected from …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · Vol. 9, Issue 1, 2026 · pp. 31–47 Read article
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The Influence of Social Media on Consumer Purchase Intentions and Behavior: An Empirical Study in India
Abstract: For many organizations and sectors, social media has altered business models. Studying how social media affects consumer behaviour is a relatively new field. In today's economy, communication is a crucial tool for firms and organizations to handle the intense competition. These days, our young groups have a new alternative to the tedious task of selecting and buying products thanks to internet sites. Nearly all children use online social networking sites …
Published in NOLEGEIN Journal of Advertising and Brand Management · Vol. 9, Issue 1, 2026 Read article
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Corporate Governance and Reporting
Abstract: ABSTRACT In modern business organizations, the chief peripheral stakeholder groups are shareholders, debtholders, trade creditors and suppliers, customers, and communities affected by the corporation’s activities. Internal stakeholders are the board of directors, executives, and other employees. The greater part of the present enthusiasm for corporate administration is worried about adjustment of the irreconcilable circumstances between partners. In broad firms where there is a segment of ownership and organization and no …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 1, Issue 1, 2018 · pp. 1–4 Read article