{"id":"https://openalex.org/W7224257130","doi":"https://doi.org/10.67903/ijroms0541","title":"Internal Control and Risk Management Practices among Micro Businesses in the Food Industry","display_name":"Internal Control and Risk Management Practices among Micro Businesses in the Food Industry","publication_year":2026,"publication_date":"2026-10-29","ids":{"openalex":"https://openalex.org/W7224257130","doi":"https://doi.org/10.67903/ijroms0541"},"language":"en","primary_location":{"id":"doi:10.67903/ijroms0541","doi":"https://doi.org/10.67903/ijroms0541","is_oa":true,"landing_page_url":"https://doi.org/10.67903/ijroms0541","pdf_url":"https://ijroms.com/index.php/home/article/download/issue_v1i9a60/327","source":{"id":"https://openalex.org/S7407063672","display_name":"International Journal of Research on Multidisciplinary Studies","issn_l":"3116-4137","issn":["3116-4137","3116-4145"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research on Multidisciplinary Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ijroms.com/index.php/home/article/download/issue_v1i9a60/327","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5107091424","display_name":"Ace Gerome Ni\u00f1o","orcid":"https://orcid.org/0009-0007-3960-3115","observed_orcids":["https://orcid.org/0009-0007-3960-3115"]},"institutions":[{"id":"https://openalex.org/I4210121350","display_name":"University of San Agustin","ror":"https://ror.org/02hda4733","country_code":"PH","type":"education","lineage":["https://openalex.org/I4210121350"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Ace Gerome M. Ni\u00f1o","raw_affiliation_strings":["Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines"],"raw_orcid":"https://orcid.org/0009-0007-3960-3115","affiliations":[{"raw_affiliation_string":"Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines","institution_ids":["https://openalex.org/I4210121350"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160119424","display_name":"Divine Grace M. Ni\u00f1o","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121350","display_name":"University of San Agustin","ror":"https://ror.org/02hda4733","country_code":"PH","type":"education","lineage":["https://openalex.org/I4210121350"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Divine Grace M. Ni\u00f1o","raw_affiliation_strings":["Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines","institution_ids":["https://openalex.org/I4210121350"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160142709","display_name":"Rhonna May B. Juaniza","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121350","display_name":"University of San Agustin","ror":"https://ror.org/02hda4733","country_code":"PH","type":"education","lineage":["https://openalex.org/I4210121350"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Rhonna May B. Juaniza","raw_affiliation_strings":["Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines","institution_ids":["https://openalex.org/I4210121350"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5160088479","display_name":"Jonnah Grace B. Flejoles","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121350","display_name":"University of San Agustin","ror":"https://ror.org/02hda4733","country_code":"PH","type":"education","lineage":["https://openalex.org/I4210121350"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Jonnah Grace B. Flejoles","raw_affiliation_strings":["Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accountancy and Management Accounting Department, College of Business, University of San Agustin, Iloilo City, Philippines","institution_ids":["https://openalex.org/I4210121350"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210121350"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89643723,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"9","first_page":"751","last_page":"751"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9746000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9746000170707703,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.008700000122189522,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.006899999920278788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.996999979019165},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.9810000061988831},{"id":"https://openalex.org/keywords/microenterprises","display_name":"microenterprises","score":0.8410000205039978},{"id":"https://openalex.org/keywords/food-industry","display_name":"food industry","score":0.8009999990463257},{"id":"https://openalex.org/keywords/segregation-of-duties","display_name":"segregation of duties","score":0.8930000066757202},{"id":"https://openalex.org/keywords/physical-control","display_name":"physical control","score":0.8569999933242798},{"id":"https://openalex.org/keywords/risk-reduction","display_name":"risk mitigation","score":0.7590000033378601},{"id":"https://openalex.org/keywords/risk-avoidance","display_name":"risk avoidance","score":0.8379999995231628},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.38499999046325684},{"id":"https://openalex.org/keywords/operating-history","display_name":"operating history","score":0.8619999885559082},{"id":"https://openalex.org/keywords/iloilo-city","display_name":"Iloilo City","score":0.7919999957084656}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.79339998960495},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.6941999793052673},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6175000071525574},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.5914999842643738},{"id":"https://openalex.org/C207209096","wikidata":"https://www.wikidata.org/wiki/Q848268","display_name":"Enterprise risk management","level":3,"score":0.5522000193595886},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.5083000063896179},{"id":"https://openalex.org/C95609273","wikidata":"https://www.wikidata.org/wiki/Q5975208","display_name":"IT risk management","level":3,"score":0.45179998874664307},{"id":"https://openalex.org/C513059894","wikidata":"https://www.wikidata.org/wiki/Q540912","display_name":"Food industry","level":2,"score":0.43939998745918274},{"id":"https://openalex.org/C9272383","wikidata":"https://www.wikidata.org/wiki/Q5001930","display_name":"Business risks","level":2,"score":0.4171000123023987},{"id":"https://openalex.org/C43071985","wikidata":"https://www.wikidata.org/wiki/Q2906013","display_name":"Financial risk management","level":3,"score":0.41290000081062317},{"id":"https://openalex.org/C12174686","wikidata":"https://www.wikidata.org/wiki/Q1058438","display_name":"Risk assessment","level":2,"score":0.38999998569488525},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.3815000057220459},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.3790999948978424},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.35740000009536743},{"id":"https://openalex.org/C516717267","wikidata":"https://www.wikidata.org/wiki/Q909821","display_name":"Food safety","level":2,"score":0.35030001401901245},{"id":"https://openalex.org/C76073288","wikidata":"https://www.wikidata.org/wiki/Q1337875","display_name":"Financial risk","level":2,"score":0.33809998631477356},{"id":"https://openalex.org/C2780257099","wikidata":"https://www.wikidata.org/wiki/Q65089289","display_name":"Risk Control","level":3,"score":0.32510000467300415},{"id":"https://openalex.org/C11489865","wikidata":"https://www.wikidata.org/wiki/Q944806","display_name":"Operational risk","level":3,"score":0.321399986743927},{"id":"https://openalex.org/C81146079","wikidata":"https://www.wikidata.org/wiki/Q7336283","display_name":"Risk management information systems","level":4,"score":0.3174000084400177},{"id":"https://openalex.org/C108759981","wikidata":"https://www.wikidata.org/wiki/Q788590","display_name":"Authorization","level":2,"score":0.31380000710487366},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3102000057697296},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.30570000410079956},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.3025999963283539},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2921999990940094},{"id":"https://openalex.org/C106201281","wikidata":"https://www.wikidata.org/wiki/Q336119","display_name":"Business operations","level":2,"score":0.28529998660087585},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2770000100135803},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.2750000059604645},{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.27000001072883606},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.2615000009536743},{"id":"https://openalex.org/C100587491","wikidata":"https://www.wikidata.org/wiki/Q1474665","display_name":"Separation of duties","level":4,"score":0.2572999894618988},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.2515000104904175}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.67903/ijroms0541","doi":"https://doi.org/10.67903/ijroms0541","is_oa":true,"landing_page_url":"https://doi.org/10.67903/ijroms0541","pdf_url":"https://ijroms.com/index.php/home/article/download/issue_v1i9a60/327","source":{"id":"https://openalex.org/S7407063672","display_name":"International Journal of Research on Multidisciplinary Studies","issn_l":"3116-4137","issn":["3116-4137","3116-4145"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research on Multidisciplinary Studies","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.67903/ijroms0541","doi":"https://doi.org/10.67903/ijroms0541","is_oa":true,"landing_page_url":"https://doi.org/10.67903/ijroms0541","pdf_url":"https://ijroms.com/index.php/home/article/download/issue_v1i9a60/327","source":{"id":"https://openalex.org/S7407063672","display_name":"International Journal of Research on Multidisciplinary Studies","issn_l":"3116-4137","issn":["3116-4137","3116-4145"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research on Multidisciplinary Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/2","score":0.5365999937057495,"display_name":"Zero hunger"},{"id":"https://metadata.un.org/sdg/8","score":0.5263000130653381,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224257130.pdf","grobid_xml":"https://content.openalex.org/works/W7224257130.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1997861959","https://openalex.org/W2012796636","https://openalex.org/W2013407472","https://openalex.org/W2076057132","https://openalex.org/W2134764504","https://openalex.org/W3124321936","https://openalex.org/W4200582409","https://openalex.org/W4281693102","https://openalex.org/W4394774119","https://openalex.org/W4409234302"],"related_works":["https://openalex.org/W7220764687","https://openalex.org/W7165224542","https://openalex.org/W3212459448","https://openalex.org/W7204637226","https://openalex.org/W4409523630","https://openalex.org/W2421126503","https://openalex.org/W6982009270","https://openalex.org/W4409242578","https://openalex.org/W4409394548","https://openalex.org/W2530548827"],"abstract_inverted_index":{"Given":[0],"the":[1,19,37,48,67,82,133,167,172,179],"growing":[2],"importance":[3],"of":[4,27,39,69,90,115,123,135,148,150,153,158,178,183],"internal":[5,20,40,136,168],"controls":[6,117],"and":[7,13,22,42,46,73,75,81,92,105,118,138,162,170,176,181,196,203],"risk":[8,23,43,93,139,160,163,193],"management":[9,24,44,140,194],"in":[10,31,50,66,132],"micro,":[11],"small,":[12],"medium":[14],"enterprises,":[15],"this":[16],"study":[17,58,188],"examined":[18,47],"control":[21,41,137,169],"practices":[25,45,52,95],"among":[26,100],"micro":[28,62,184],"food":[29,63,124,185],"businesses":[30,101,110],"Iloilo":[32],"City.":[33],"Specifically,":[34],"it":[35],"described":[36],"extent":[38],"differences":[49,131],"these":[51],"according":[53],"to":[54,199],"business":[55,64,125,180,201],"profile.":[56],"The":[57,85,121,187],"collected":[59],"data":[60],"from":[61],"owners":[65],"districts":[68],"La":[70],"Paz,":[71],"Arevalo,":[72],"Mandurriao":[74],"analyzed":[76],"them":[77],"using":[78],"descriptive":[79],"statistics":[80],"Kruskal-Wallis":[83],"test.":[84],"findings":[86,143],"showed":[87,111],"that":[88,145],"segregation":[89,149],"duties":[91],"mitigation":[94],"were":[96],"always":[97],"practice,":[98],"particularly":[99],"with":[102],"higher":[103],"sales":[104],"longer":[106],"operating":[107],"histories.":[108],"Newer":[109],"less":[112],"consistent":[113,146],"use":[114,134],"physical":[116,155,191],"risk-avoidance":[119],"practices.":[120,141],"type":[122],"generally":[126],"did":[127],"not":[128],"show":[129],"substantial":[130],"These":[142],"suggest":[144],"practice":[147],"duties,":[151],"authorization":[152],"transaction,":[154],"control,":[156],"review":[157],"transactions,":[159],"avoidance,":[161],"reduction":[164],"may":[165],"strengthen":[166],"manage":[171],"risks":[173],"relating":[174],"operation":[175],"financial":[177,204],"sustainability":[182],"businesses.":[186],"recommends":[189],"strengthening":[190],"controls,":[192],"practices,":[195],"employee":[197],"training":[198],"improve":[200],"operations":[202],"management.":[205]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-30T00:00:00"}