Framework of the internal control under remote management: An empirical study

Omed Mamand and Ali Alagoz
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Omed Mamand: Social Sciences Institute,Dep.of Accounting and Financing,SelcukUniversity, Alaaddin Keykubat Kampusu Selcuklu, 42130, Konya, Turkey
Ali Alagoz: Faculty of Economics and Administrative Sciences,SelcukUniversity, Alaaddin Keykubat Kampusu Selcuklu, 42130, Konya, Turkey

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 4, 264-274

Abstract: As Covid-19 lockdown forced firms to organize work differently, for example, managing people remotely. Despite the benefits may a firm obtain in adopting new business tools like remote management, but providing assurance that internal control function in an efficient manner is important for a firm; that is because there is a growing interest in internal control issues. It is very important to determine how the remote working model, which emerged during the Covid 19 pandemic process, has changed the accounting processes of businesses. The aim of this study is to propose an internal control model under factors such as remote management, risk assessment, control activities, information and communication, and observation. The data in the research were obtained from the experts in our sample by using the survey method. Our sample consists of managers, supervisors, and academics. The data obtained were evaluated with the Smart-PLS version 3.2.9 program. Findings highlight a positive relationship between control activities and remote management. Key Words:Remote management, internal Control, firms

Date: 2021
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