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A study on the Impact of Remote Work on Internal Control Effectiveness in Ireland’s Financial Sector

Koloh, Utsoritselaju (2022) A study on the Impact of Remote Work on Internal Control Effectiveness in Ireland’s Financial Sector. Masters thesis, Dublin, National College of Ireland.

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The Right to Request Remote Work Bill by the Irish government in 2021 will make teleworking a regular feature of the Irish workforce. Although, the effects of increased teleworking can be significant, more employees teleworking means less employees being actively monitored. Industry reports from an occupational fraud survey on profit, and nonprofit sector in Ireland conducted in February 2019 revealed that about half the business leaders who participated in the poll encountered workplace fraud and abuse the past two years because of internal control weakness. This study evaluates internal controls between office-based, hybrid and remote work arrangements in Irelands Financial sector using a quantitative survey to pairewisely compare and ascertain how effective current internal controls are in the increasingly hybrid work environment. The study finds internal control effectiveness to vary largely across the three working arrangements. The results support existing literature on internal control effectiveness and reveals new insights. However, some organizations, regardless of how effective their internal control may still encounter workplace fraud.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HG Finance
D History General and Old World > DA Great Britain > Ireland
H Social Sciences > HD Industries. Land use. Labor > Issues of Labour and Work
Divisions: School of Computing > Master of Science in FinTech
Depositing User: Clara Chan
Date Deposited: 07 Nov 2022 14:12
Last Modified: 07 Nov 2022 14:12

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