2026-10-15T07:33:30Z https://api.figshare.com/v2/oai

oai:figshare.com:article/26840449 2024-08-27T14:05:27Z category_25312 portal_753 item_type_3 month_year_08_2024

Internal control disclosure index Omolara Oduyoye (19488535) Accounting, auditing and accountability not elsewhere classified Internal control Disclosure index Internal control signalling Internal control framework Committee of Sponsoring Organizations (COSO) SDG 8 Decent work and economic growth SDG 12 Responsible consumption and production <p>The dataset is the result of a directed content analysis of the integrated reports of the Top 40 listed companies in South Africa from 2020 to 2022. The directed content analysis measured the internal control components in a newly developed internal control disclosure index (ICDI) to measure the level of internal control disclosed by the companies. This is the first ICDI for listed companies in South Africa and the existence of the index will enable outside stakeholders to assess internal control within companies and between companies.</p> 2024-08-27T14:05:27Z Dataset Dataset 10.25403/UPresearchdata.26840449.v1 https://figshare.com/articles/dataset/Internal_control_disclosure_index/26840449 CC BY 4.0