Internal control measures on the detection and prevention of misstatements in micro and small clothing businesses in Dasmariñas City, Cavite / by Sharabel Mae P. Casalme, Janine G. Feraer and Louisa Claire M. Yu.

By:

Casalme, Sharabel Mae P [author]

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Indang, Cavite : Cavite State University- Main Campus, 2022.Description: xv, 84 pages : illustrations ; 28 cmContent type:

text

Media type:

unmediated

Carrier type:

volume

Subject(s):

DDC classification:

657 C26 2022

Online resources:

Click here to view the Abstract and Table of Contents

Production credits:

College of Economics, Management, and Development Studies (CEMDS)

Abstract: CASALME, SHARABEL MAE P., FERAER, JANINE G., YU, LOUISA CLAIRE, M. Internal Control Measures on the Detection and Prevention of Misstatements in Micro and Small Clothing Businesses in Dasmariñas City, Cavite. Undergraduate Thesis. Bachelor of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar, CPA. Micro and small businesses face difficulties in creating effective internal controls due to different factors. There has also been an alarming rate of occurrence of error and fraud in micro and small businesses, and some relate this to the ineffectiveness of the internal control system. The overall objective of this study was to determine the level of effectiveness of internal control measures on the detection and prevention of misstatements caused by error and fraud in selected micro and small clothing businesses in Dasmariñas City, Cavite. This study utilized quantitative research and descriptive statistics to summarize the results. The purposive sampling technique was incorporated in which participants were only limited to owner/managers, financial people, and rank and file accounting employees of micro and small clothing businesses in Dasmariñas City, Cavite. Based on the data gathered, preventive internal control measures being implemented by micro and small clothing businesses in Dasmariñas City, Cavite are somehow lacking and not fully beneficial while detective controls are effective on detection and minimization of error and fraud. Clothing businesses can keep their current detective controls in place and change their preventive controls to better fit the nature of their companies. Assessing which risks this kind of business are more prone to will help on deciding which controls should be implemented.

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Holdings
Item type	Current library	Collection	Call number	Materials specified	URL	Status	Notes	Date due	Barcode
Theses / Manuscripts	Ladislao N. Diwa Memorial Library Theses Section	Non-fiction	657 C26 2022 (Browse shelf(Opens below))		Link to resource	Room use only	T-8976		00081836

Thesis (Bachelor of Science in Accountancy) Cavite State University.

Includes bibliographical references.

College of Economics, Management, and Development Studies (CEMDS)

CASALME, SHARABEL MAE P., FERAER, JANINE G., YU, LOUISA CLAIRE, M.
Internal Control Measures on the Detection and Prevention of Misstatements in Micro and
Small Clothing Businesses in Dasmariñas City, Cavite. Undergraduate Thesis. Bachelor
of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser:
Dr. Dolores L. Aguilar, CPA.
Micro and small businesses face difficulties in creating effective internal controls due to
different factors. There has also been an alarming rate of occurrence of error and fraud in micro
and small businesses, and some relate this to the ineffectiveness of the internal control system.
The overall objective of this study was to determine the level of effectiveness of internal control
measures on the detection and prevention of misstatements caused by error and fraud in
selected micro and small clothing businesses in Dasmariñas City, Cavite. This study utilized
quantitative research and descriptive statistics to summarize the results. The purposive
sampling technique was incorporated in which participants were only limited to
owner/managers, financial people, and rank and file accounting employees of micro and small
clothing businesses in Dasmariñas City, Cavite. Based on the data gathered, preventive internal
control measures being implemented by micro and small clothing businesses in Dasmariñas
City, Cavite are somehow lacking and not fully beneficial while detective controls are effective
on detection and minimization of error and fraud. Clothing businesses can keep their current
detective controls in place and change their preventive controls to better fit the nature of their
companies. Assessing which risks this kind of business are more prone to will help on deciding
which controls should be implemented.

Submitted to the University Library 08/22/2022 T-8976

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