Casalme, Sharabel Mae P. <br/><br/>
Internal control measures on the detection and prevention of misstatements in micro and small clothing businesses in Dasmariņas City, Cavite / 
by Sharabel Mae P. Casalme, Janine G. Feraer and Louisa Claire M. Yu. 
 - Indang, Cavite :  Cavite State University- Main Campus,  2022. 
 - xv, 84 pages :   illustrations ;  28 cm 
<br/><br/> Thesis (Bachelor of Science in Accountancy) Cavite State University. 
<br/><br/>Includes bibliographical references. 
<br/><br/>College of Economics, Management, and Development Studies (CEMDS)  College of Economics, Management, and Development Studies (CEMDS) 
<br/><br/> CASALME, SHARABEL MAE P., FERAER, JANINE G., YU, LOUISA CLAIRE, M.<br/>Internal Control Measures on the Detection and Prevention of Misstatements in Micro and<br/>Small Clothing Businesses in Dasmariņas City, Cavite. Undergraduate Thesis. Bachelor<br/>of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser:<br/>Dr. Dolores L. Aguilar, CPA.<br/>Micro and small businesses face difficulties in creating effective internal controls due to<br/>different factors. There has also been an alarming rate of occurrence of error and fraud in micro<br/>and small businesses, and some relate this to the ineffectiveness of the internal control system.<br/>The overall objective of this study was to determine the level of effectiveness of internal control<br/>measures on the detection and prevention of misstatements caused by error and fraud in<br/>selected micro and small clothing businesses in Dasmariņas City, Cavite. This study utilized<br/>quantitative research and descriptive statistics to summarize the results. The purposive<br/>sampling technique was incorporated in which participants were only limited to<br/>owner/managers, financial people, and rank and file accounting employees of micro and small<br/>clothing businesses in Dasmariņas City, Cavite. Based on the data gathered, preventive internal<br/>control measures being implemented by micro and small clothing businesses in Dasmariņas<br/>City, Cavite are somehow lacking and not fully beneficial while detective controls are effective<br/>on detection and minimization of error and fraud. Clothing businesses can keep their current<br/>detective controls in place and change their preventive controls to better fit the nature of their<br/>companies. Assessing which risks this kind of business are more prone to will help on deciding<br/>which controls should be implemented. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditing<br/>Clothing industry--Internal processes<br/>Internal control--Clothing industry<br/>Fraud investigation
<br/><br/><label>Dewey Class. No.: </label>657  / C26 2022