GOOD GOVERNANCE

Author Title of the Year & Abstract/Simple Methodology & Data Findings (Kahit yung linagay na
/s Study Place Introduction Analysis findings lang sa Chapter 2)
Goyal Corporate 2018 at the study by Goyal and The case highlights the
and governanc Ricoh Dhamija (2018) showed consequences and cost of poor
Dhamij India the significant corporate governance while
e failure at
a governance crisis faced emphasizing the roles and
Ricoh by Ricoh India which responsibilities of the board of
India: disclosed severe directors and audit committees.
rebuilding irregularities in its
financial reporting.
lost trust

Asare Corporate 2020, a The study will discuss The researchers The study found that corporate
and Governance global the relationship systematically collected, governance is indispensable and
Kong in Local review between governance in reviewed, and analyzed will help fight corruption and all
Governmen which the context of local existing research papers, forms of mismanagement in the
ts of the analyze governments and public reports, and studies on public sector, especially, local
Public d service quality. Also, corporate governance in governments.
Sector for studies the study will explore local governments,
Sustainable from relevance of corporate especially those linked to Additionally, good governance
Developme various (good) governance in sustainable development. within local governments can
nt: An countri local governments. strengthen confidence among
Integrated es (US, They synthesized residents and stakeholders,
review. UK, The paper attempts to (combined and compared) encouraging active participation
Internation Australi discuss the concepts of findings from the selected in decision making for effective
al Journal of a, decentralization, local articles using a thematic democracy as well as donating
Trend in develo governments, local analysis approach — and investing towards the local
Scientific ping governance and meaning they identified jurisdiction for local economic,
Research countri corporate governance major themes, patterns, social and infrastructural
and es) premising the relevance and gaps in the literature. growth.
Developme of the concepts on the
nt response to the
challenges of public
service delivery
confronting several
communities globally.
 INTERNAL AUDIT AND INTERNAL CONTROL

Author Title of the Year & Abstract/Simple Methodology & Data Findings (Kahit yung linagay na
/s Study Place Introduction Analysis findings lang sa Chapter 2)
Simanj Internal 2024 & This study examines This research applied a The study found that internal
untak Audit of Indones the role of internal qualitative case study audits significantly contributed
Fraud and ia audit in approach to deeply explore to strengthening internal
Irregularitie strengthening the how internal audits controls and promoting financial
s in Local financial resilience contribute to strengthening accountability and transparency
Governmen of local financial resilience against within local governments.
t Finances governments. By fraud and financial Notably, 95.8% of local
integrating concepts irregularities in local governments obtained an
of financial governments. Data were Unqualified Opinion (Wajar
resilience from collected through three main Tanpa Pengecualian - WTP) on
various sources, the techniques: in-depth their 2022 financial statements,
research highlights interviews with 15 internal indicating sound financial
that internal audit audit professionals from local management practices. The
not only responds to and central government findings also revealed that audit
financial pressures institutions, direct results from the Audit Board of
but also plays a observations of internal audit Indonesia (BPK) raised greater
proactive role in practices, and document awareness among government
fraud prevention analysis of audit reports and officials regarding financial fraud
and financial risk related materials. Participants risks. Despite positive
management. were carefully selected to outcomes, challenges such as
represent a variety of budget constraints, lack of
positions, educational personnel, and technological
backgrounds, and limitations persisted, affecting
professional experiences to the performance of internal
ensure a balanced view. For audits. Furthermore, the study
data analysis, the study used established a positive
an inductive thematic correlation between the
approach, where patterns, consistent application of
themes, and key findings internal audit principles and the
were identified through effectiveness of financial risk
systematic coding and management and fraud
categorization of the detection efforts. Based on
collected data. The process these insights, the research
included data reduction, data recommends enhancing
display, and drawing investment in technology,
conclusions while allocating more resources to
continuously considering the audit activities, and expanding
emerging patterns. the internal audit workforce to
Triangulation of data sources further improve financial
— comparing interviews, resilience at the local
 observations, and documents government level.
— was conducted to enhance
the validity and reliability of
the findings. The research
also applied ethical standards
by ensuring that all
participants voluntarily
agreed to the study, and that
their information was kept
confidential.
Aikins ASSESSING 2024 & This study aimed to The qualitative research The study revealed that
et al THE Ghana assess the approach was employed for management bodies of local
INTERNAL effectiveness of the study. The purposive governments have put in place
CONTROLS internal control sampling technique was used the desired standard internal
IN LOCAL systems in local to select 24 officers from six controls but there were
GOVERNM governments in selected local governments in irregularities in their operations,
ENTS IN Ghana, as merely the Central Region of Ghana. thereby leading to ineffective
GHANA having internal In each local government, a internal controls.
controls in place Coordinating Director, an
does not guarantee Audit Committee member, an
efficient or effective Internal Auditor, and a
operations. Finance Officer were
Although internal interviewed. Primary data
audits repeatedly were collected by the use of
report operational interview guide while
irregularities, poor secondary data were
service delivery collected by document review
persists. Guided by guide. The secondary data
institutional theory, were derived from literature
the study explored on internal controls. The data
whether the internal was subjected to thematic
controls in these analysis and interpretation.
governments were
working as
intended.
Purnay Analysis of This study aims to This study employs a The findings reveal that
uda & the evaluate the qualitative descriptive ineffective implementation of
Tjakra Effectivene effectiveness of the approach. Primary data were internal control is a significant
wala ss of implementation of gathered through factor contributing to
Internal the Internal Control questionnaire about internal compliance violations of
Control as System (ICS) in control system, completed by regulations, which result in state
Fraud financial relevant officials, which were or regional losses that require
Prevention management and supplemented by additional recovery.
in the Government insights obtained from
Kupang Regulation (PP) No. interviews.
 City 06 of 2008 as a
Governmen fraud prevention
t measure.
Munira The ES 2024 &
et al Accounting Indones
and ia
Finance
 ORGANIZATIONAL COMMITMENT

Auth Title of the Year Abstract/Simple Methodology & Data Findings (Kahit yung linagay na
or/s Study & Introduction Analysis findings lang sa Chapter 2)
Plac
e
Hariy Relationship 2012 The aims of this research Research uses a survey - Their research found that
anto Between Indo are to examine the method, with the internal control, internal
and Internal nesia relationship between respondents in this audit, and organizational
Suyo
Control, internal control, internal research who are head of commitment has a significant
no
Internal audit, and organization local government positive relationship with
Audit, and commitment with the inspectorate, head of good governance indicating
Organization good governance. monitoring division in local that if these are efficient,
Commitmen government inspectorate, good governance improves.
t With Good head of internal audit team,
Governance: and head of region. - It was concluded that
Indonesian government agencies and
Case apparatuses should improve
the effectiveness of internal
control, internal audit, and
organizational commitment as
these improve good
governance.
Maha Implementa 2023 The study aims to test the Quantitative research with - The conclusions of their study
rani si Sistem Indo effect of the performance a descriptive approach uses further reinforced their
et al. Pengendalia nesia of the internal supervision primary data obtained hypothesis in which
organizational commitment
n Internal unit, organizational through questionnaires that
can influence the effects of
dalam culture, and organizational are converted into the internal control system in
Upaya commitment toward the numbers, and then realizing good governance.
Mewujudka internal control system analyzed them Both studies highlight the
n Good implementation for the importance of organizational
Governance implementation of good Multiple linear regression commitment in influencing
pada governance at the higher analysis was used as a data internal control systems to
attain good governance.
Lembaga education service analysis method to
Layanan institution. determine the influence of - The results showed that the
Pendidikan the performance of the implementation of the internal
Tinggi internal supervisory unit control system in an effort to
(X1), organizational culture realize good governance was
influenced by the performance
(X2), and organizational
of the internal supervision unit,
commitment (X3) on the organizational culture, and
implementation of the organizational commitment.
internal control system (Y)
in realizing good
governance (Z). The
 multiple regression analysis
is used to test the degree of
significance of the influence
of independent variables on
these dependents, either
partially or simultaneously
Al- The Role of 2015 This study aimed to Statistical techniques were - The researchers suggest that
Zwyal Internal Jord examine the role of applied in the analysis by proper implementation of
if Control in an internal control elements: using the mean, standard internal control systems and
Enhancing control environment, risk deviation, percentage and support from employees
Corporate assessment, control frequency. Also one sample enhances good governance.
Governance: activities, communication t-test was applied to test
Evidence and information, and the study hypotheses. - Through the interpretation of
from Jordan monitoring, in enhancing the results, it is clear that the
the corporate governance internal control has a
pillars, which significant role in enhancing
are: accountability, the corporate governance
fairness, responsibility, pillars in Jordanian insurance
and transparency. companies, and the successes
of corporate governance
The study also seeks to requires compliance with all
determine the extent to elements of internal control.
which this commitment
contributes to
strengthening these pillars
in the context of Jordanian
insurance
companies.
Kivist Theories of 2015 It explores the Principal - In the public sector, the
o & local Zam Agency theory, the Theory principal agency theory
Zalye government bia of Fiscal Federalism, the highlights the importance of
vska accountability and delegation
financing: A Benefits-Pay-Principle
(as within the local governance
cited comprehens theory, structures as it needs effective
in ive the Cost-of-Service Theory oversight and decision-making
Akap theoretical of Taxation, the Efficiency for it to flourish (Akapelwa &
elwa review Service theory, the Mwange, 2023).
& Intergovernmental Fiscal
Mwa Framework, the Revenue
nge)
Enhanced Model, the - Since the theory suggests that
Benefit there is often a divergence in
Model of Local Finance, objectives between the
principal and agent, it could
the Modified Quantitative
lead to misappropriation of
Service Delivery Model public funds, since the agent
(MQSDM), and the Theory may engage in an objective
of Fiscal Federalism. The different from the principal
article examines the (Kivisto & Zalyevska, 2015, as
foundations, principles, cited in Akapelwa &
and applications of these Mwange ,2023)
theories in the context of
local
government finance.