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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/129110
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/129110

    Title: The impact of internal audit attributes on the effectiveness of internal control over operations and compliance.
    Authors: 張祐慈
    Chang*, Yu-Tzu
    Chen, Hanchung
    Chi, Wuchun
    Cheng, Rainbow K.
    Contributors: 會計系
    Keywords: Internalauditfunction;Internalcontroldeficiency;Auditorcompetenc
    Date: 2019-04
    Issue Date: 2020-03-05 11:44:54 (UTC+8)
    Abstract: The internal audit function (IAF) assists management in improving internal controls over operations, reporting, and compliance. While many studies examine the association between the IAFandtheinternalcontroloverfinancialreporting(ICFR),littleisknownaboutinternalcontrol overoperationsandcompliance.UsingauniquedatasetfromTaiwan,thispaperexaminesthe associationbetweenIAFqualityandinternalcontroldeficienciesinoperationsandcompliance. Theresultssuggestthatalargerinternalauditteamcanenhanceinternalauditperformancefor both operations and compliance, whereas internal auditor competence is positively associated with the effectiveness of internal control over compliance, but not operations. This study contributestotheliteraturebysheddinglightonthedeterminantsoftheachievementofoperations andcompliance objectives.Italsoprovides importantimplications forstakeholdersandpractitioners,asacompany’scontroloveroperationsandcompliancemaymutuallyinfluenceitsICFR andultimatelyitsbusinesssuccess.
    Relation: Journal of Contemporary Accounting & Economics, Vol.15, No.1, pp.1-19
    Data Type: article
    DOI 連結: https://doi.org/10.1016/j.jcae.2018.11.002
    DOI: 10.1016/j.jcae.2018.11.002
    Appears in Collections:[會計學系] 期刊論文

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