? Updated:
Page 2026/2027//
1 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
1 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Walden University
ScholarWorks
Walden Dissertations and Doctoral Studies
Walden Dissertations and Doctoral Studies Collection
2023
Small Business Internal Control System Strategies to Protect
Business Assets and Profitability
Edward Gabriel Earl Kuupualeialoha Keaunui
Walden University
Follow this and additional works at: https://scholarworks.waldenu.edu/dissertations
Part of the Accounting Commons, and the Finance and Financial Management Commons
This Dissertation is brought to you for free and open access by the Walden Dissertations and Doctoral Studies
Collection at ScholarWorks. It has been accepted for inclusion in Walden Dissertations and Doctoral Studies by an
authorized administrator of ScholarWorks. For more information, please contact .
2026-01-09 Start your exams prepared! Page 1
,? Updated:
Page 2026/2027//
2 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
2 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Walden University
College of Management and Human Potential
This is to certify that the doctoral study by
Edward Gabriel Earl Kuupualeialoha Keaunui
has been found to be complete and satisfactory in all respects,
and that any and all revisions required by
the review committee have been made.
Review Committee
Dr. Inez Black, Committee Chairperson, Doctor of Business Administration Faculty
Dr. Kim Critchlow, Committee Member, Doctor of Business Administration Faculty
Dr. Alexandre Lazo, University Reviewer, Doctor of Business Administration Faculty
Chief Academic Officer and Provost
Sue Subocz, Ph.D.
Walden University
2023
2026-01-09 Start your exams prepared! Page 2
,? Updated:
Page 2026/2027//
3 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
3 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Abstract
Small Business Internal Control System Strategies to Protect Business Assets and
Profitability
by
Edward Gabriel Earl Kuupualeialoha Keaunui
MSM, Argosy University, 2011
BS, Argosy University, 2009
Doctoral Study Submitted in Partial Fulfillment
of the Requirements for the Degree of
Doctor of Business Administration
Walden University
July 2023
2026-01-09 Start your exams prepared! Page 3
, ? Updated:
Page 2026/2027//
4 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
4 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Abstract
The absence of financial expertise and internal control systems contributes to losing
business assets and profitability. Small business leaders who lack internal control systems
and strategies to protect against the financial loss of business assets and profitability may
be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring
Organization of the Treadway Commission (COSO) internal control-integrated
framework, this qualitative multiple-case study explores internal control system strategies
that small business leaders use to protect business assets and profitability. The
participants were five small business leaders from the Western region of the United
States who have successfully operated for over 2 years and developed and implemented
internal control system strategies. Data were collected and analyzed from semistructured
interviews, interview transcript summaries, written internal control systems procedures,
business plans, standards of procedures manuals, financial reporting records, employee
handbooks, organizational charts, and hiring procedures. Through thematic analysis, four
themes emerged: (a) internal control systems and procedures, (b) benefits of internal
control systems, (c) challenges of developing internal control systems strategies, and (d)
internal and external data, communication, and assessment. Key recommendations are to
review and apply the COSO framework's five components and seventeen principles to
develop and strengthen new or existing communications strategies, business processes,
and procedures while utilizing accounting and financial applications to assess and plan
for future expansion. The positive social change could increase enterprise development
and improve the current unemployment rate in the Western region of the United States.
2026-01-09 Start your exams prepared! Page 4
Page 2026/2027//
1 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
1 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Walden University
ScholarWorks
Walden Dissertations and Doctoral Studies
Walden Dissertations and Doctoral Studies Collection
2023
Small Business Internal Control System Strategies to Protect
Business Assets and Profitability
Edward Gabriel Earl Kuupualeialoha Keaunui
Walden University
Follow this and additional works at: https://scholarworks.waldenu.edu/dissertations
Part of the Accounting Commons, and the Finance and Financial Management Commons
This Dissertation is brought to you for free and open access by the Walden Dissertations and Doctoral Studies
Collection at ScholarWorks. It has been accepted for inclusion in Walden Dissertations and Doctoral Studies by an
authorized administrator of ScholarWorks. For more information, please contact .
2026-01-09 Start your exams prepared! Page 1
,? Updated:
Page 2026/2027//
2 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
2 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Walden University
College of Management and Human Potential
This is to certify that the doctoral study by
Edward Gabriel Earl Kuupualeialoha Keaunui
has been found to be complete and satisfactory in all respects,
and that any and all revisions required by
the review committee have been made.
Review Committee
Dr. Inez Black, Committee Chairperson, Doctor of Business Administration Faculty
Dr. Kim Critchlow, Committee Member, Doctor of Business Administration Faculty
Dr. Alexandre Lazo, University Reviewer, Doctor of Business Administration Faculty
Chief Academic Officer and Provost
Sue Subocz, Ph.D.
Walden University
2023
2026-01-09 Start your exams prepared! Page 2
,? Updated:
Page 2026/2027//
3 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
3 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Abstract
Small Business Internal Control System Strategies to Protect Business Assets and
Profitability
by
Edward Gabriel Earl Kuupualeialoha Keaunui
MSM, Argosy University, 2011
BS, Argosy University, 2009
Doctoral Study Submitted in Partial Fulfillment
of the Requirements for the Degree of
Doctor of Business Administration
Walden University
July 2023
2026-01-09 Start your exams prepared! Page 3
, ? Updated:
Page 2026/2027//
4 of 148 Q&A || Complete Questions& Correct Answers || (100% Verified) ||| Latest Update||Guaranteed Pass A+| Fully
4 Start
Verified
your|| exams
? //full exam
prepared!
coverage!
Abstract
The absence of financial expertise and internal control systems contributes to losing
business assets and profitability. Small business leaders who lack internal control systems
and strategies to protect against the financial loss of business assets and profitability may
be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring
Organization of the Treadway Commission (COSO) internal control-integrated
framework, this qualitative multiple-case study explores internal control system strategies
that small business leaders use to protect business assets and profitability. The
participants were five small business leaders from the Western region of the United
States who have successfully operated for over 2 years and developed and implemented
internal control system strategies. Data were collected and analyzed from semistructured
interviews, interview transcript summaries, written internal control systems procedures,
business plans, standards of procedures manuals, financial reporting records, employee
handbooks, organizational charts, and hiring procedures. Through thematic analysis, four
themes emerged: (a) internal control systems and procedures, (b) benefits of internal
control systems, (c) challenges of developing internal control systems strategies, and (d)
internal and external data, communication, and assessment. Key recommendations are to
review and apply the COSO framework's five components and seventeen principles to
develop and strengthen new or existing communications strategies, business processes,
and procedures while utilizing accounting and financial applications to assess and plan
for future expansion. The positive social change could increase enterprise development
and improve the current unemployment rate in the Western region of the United States.
2026-01-09 Start your exams prepared! Page 4
