分析内部控制系统对目标控制目标的影响，研究内部控制对目标控制目标的影响

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202316

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引用次数: 0

摘要

本研究的目的是分析影响芽庄大学控制目标的内部控制组成部分。研究数据通过对学员和干部两组进行问卷调查，收集原始数据。问卷是根据1992年COSO报告(2013年更新)和2004年INTOSAI GOV 9100报告(2004年更新)的内部控制内容构建的。本研究采用OLS回归分析了内部控制的5个组成部分对控制目标的影响。结果表明，内部控制的5个组成部分对芽庄大学的控制目标均有正向影响。研究结果将成为芽庄大学内部控制设计研究的前提。关键词:内部控制，OLS回归，INTOSAI GOV 9100JEL Classìications: M40, M42, M49

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PHÂN TÍCH ẢNH HƯỞNG CỦA HỆ THỐNG KIỂM SOÁT NỘI BỘ ĐẾN CÁC MỤC TIÊU KIỂM SOÁT TẠI TRƯỜNG ĐẠI HỌC NHA TRANG STUDYING THE IMPACT OF INTERNAL CONTROL ON CONTROL OBJECTIVES AT NHA TRANG UNIVERSITY

The objective of the study analyses the components of internal control impacting on the control objectives at Nha Trang University. Research data was collected from primary data through survey questionnaires from 2 groups of learners and officers. The questionnaire was built on the basis of the content of the internal control according to the COSO report in 1992, updated in 2013 and the INTOSAI GOV 9100 report in 2004. The study used OLS regression to analyse the impact of 5 components of internal control on control objectives. The results show that all 5 components of internal control positively impact on the control objectives at Nha Trang University. The research results will be the premise for research on the designing internal control at Nha Trang University. Key words: Internal control, OLS regression, INTOSAI GOV 9100. JEL Classìications: M40, M42, M49

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.