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According to the meta-analysis study of the Conflict Tactics Scale by Archer (2002) :
Journal Entry
An official written record that represents a transaction in accounting, used to transfer information to the general ledger.
Cash Short and Over
An account that tracks discrepancies between the expected cash amount and the actual amount received or disbursed.
Control Environment
The set of standards, processes, and structures that provide the foundation for carrying out internal control across the organization, influencing the overall attitude, awareness, and actions concerning the internal control system and its importance to the entity.
Internal Control
Processes and procedures implemented by an organization to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
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