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1-3 of 3
Keywords: internal control
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Journal Articles
The Adoption of Blockchain Technology on Company’s Internal Control System in Sales and Purchasing Cycle
Available to Purchase
Journal of Emerging Technologies in Accounting (2025) 22 (1): 65–83.
Published: 01 April 2025
...Yu-Cheng Lin; Roni Padliansyah; Pei-Pei Wu ABSTRACT This paper explores the use of blockchain technology to enhance internal control systems for fraud prevention within the sales and purchasing cycle. Despite existing internal controls, significant weaknesses persist in these systems, leading...
Journal Articles
The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control
Available to Purchase
Journal of Emerging Technologies in Accounting (2019) 16 (2): 1–10.
Published: 01 September 2019
... scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class...
Includes: Supplementary data
Journal Articles
The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control
Available to Purchase
Journal of Emerging Technologies in Accounting (2019) 16 (2): 89–98.
Published: 01 September 2019
... scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class...
Includes: Supplementary data
