1、外文翻译STRATEGY,CONTROLACTIVITIES,MONITORINGANDEFFECTIVENESSMATERIALSOURCEMANAGARIALAUDITINGJOURNALAUTHORADEBAYOAGBEJULEABSTRACTPURPOSEFIRST,THISPAPERAIMSTOPROVIDEEMPIRICALEVIDENCEOFTHEINTERACTIONBETWEENTHECOMPONENTSOFANINTERNALCONTROLSYSTEMSECOND,ITSEEKSTOINTEGRATEWORKFROMTHEFIELDOFSTRATEGYANDTHATONTH
2、EINTERNALCONTROLSYSTEMFROMTHEFIELDOFAUDITINGDESIGN/METHODOLOGY/APPROACHDATAWERECOLLECTEDTHROUGHANONLINEQUESTIONNAIREANDANALYZEDUSINGMULTIPLEREGRESSIONANALYSIS,IEATHREEWAYINTERACTIONMODELTHERESULTWASAUSABLESAMPLEOFTHEOPINIONSOF741MANAGERSWORKINGINFINLANDKEYWORDSINTERNALCONTROLMANAGEMENTEFFECTIVENESSM
3、ANAGEMENTSTRATEGYAUDITINGFINLANDINTRODUCTIONINRECENTYEARS,THEREHASBEENGROWINGINTERESTINTHEROLEINTERNALCONTROLELEMENTSPLAYINTHEEFFECTIVENESSOFACOMPANYINRESPONSE,THECOMMITTEEOFSPONSORINGORGANIZATIONSOFTHETREADWAYCOMMISSIONCOSODEVELOPEDABROADINTEGRATEDFRAMEWORKOFINTERNALCONTROLTOPROVIDEGUIDELINESFORCRE
4、ATING,ADAPTINGANDMONITORINGSYSTEMSOFCONTROLINTERNALCONTROLFRAMEWORKSARECHOSENTOEXPLAININTERNALCONTROLTHROUGHTHEM,IMPORTANTELEMENTSOFCONTROLANDITSRELATIONSHIPSCANBEUNDERSTOODTHESECOMMONLYKNOWNFRAMEWORKSEGCOSO,COCO,BASLEFRAMEWORK,THECOMBINEDCODEANDTHETURNBULLGUIDANCEINCLUDEDEFINITIONSOFINTERNALCONTROL
5、ANDPRESENTITSCOMPONENTSFOREXAMPLE,FADZILETAL2005STATETHATTHEPRIMARYOBJECTIVESOFANORGANIZATIONSSYSTEMOFINTERNALCONTROLARETOPROVIDEADMINISTRATIVEMANAGEMENTWITHREASONABLEASSURANCESTHATFINANCIALINFORMATIONISACCURATEANDRELIABLETHATTHEORGANIZATIONCOMPLIESWITHPOLICIES,PLANS,PROCEDURES,LAWS,REGULATIONSANDCO
6、NTRACTSASSETSARESAFEGUARDEDAGAINSTLOSSANDTHEFTRESOURCESAREUSEDECONOMICALLYANDEFFICIENTLYANDESTABLISHEDOBJECTIVESANDGOALSFOROPERATIONSORPROGRAMSCANBEMETTHEFOLLOWINGTHREEINTERNALCONTROLOBJECTIVESCANBEFOUNDINTHECOSOFRAMEWORK1EFFECTIVENESSANDEFFICIENCYOFACTIVITIES2RELIABILITYOFFINANCIALINFORMATIONAND3CO
7、MPLIANCEWITHAPPLICABLELAWSANDREGULATIONSWHENTHESETHREEOBJECTIVESAREPROPERLYACHIEVED,INTERNALCONTROLSHOULDBEDEEMEDEFFECTIVEINTHISSTUDY,INTERNALCONTROLEFFECTIVENESSISDEFINEDONTHEBASISOFHOWWELLTHESETHREEOBJECTIVESAREACHIEVEDINTHEORGANIZATIONSSTUDIEDTHEINTERNALCONTROLREGULATIONSOFSARBANESOXLEYACTOF2002S
8、OXAREFOUNDINSECTIONS302AND404SECTION302REQUIRESTHATCOMPANIESREPORTANYCHANGESTOTHEIRINTERNALCONTROLTHROUGHTHEIRANNUALREPORTSSECTION404REQUIRESTHEFIRMTOINCLUDEANASSESSMENTOFTHEINTERNALCONTROLOVERFINANCIALREPORTINGANDTHEAUDITORSATTESTATIONOFTHEASSESSMENTINTHEANNUALREPORTBDARD,2006INADDITION,THEUSSECURI
9、TIESANDEXCHANGECOMMISSIONSECREQUIRESMANAGEMENTANDEXTERNALAUDITORSTOUSEANINTERNALCONTROLFRAMEWORKTHATMEETSITSCRITERIATHESECHASSTATEDTHATCOSOSATISFIESSECCRITERIAANDMAYBEUSEDASANEVALUATIONFRAMEWORKFORPURPOSESOFMANAGEMENTSANNUALINTERNALCONTROLEVALUATIONANDDISCLOSUREREQUIREMENTSBYCOMPANIESLISTEDONTHEUSST
10、OCKEXCHANGESGUPTAANDTHOMSON,2006THEFIVECOMPONENTSOFTHECOSO,1994FRAMEWORKARECONTROLENVIRONMENT,RISKASSESSMENT,CONTROLACTIVITIES,INFORMATIONANDCOMMUNICATION,ANDMONITORINGCOSOSUGGESTSTHATTHECOMPONENTSAREINTERRELATED,BUTITOFFERSLITTLEGUIDANCEONHOWTHESECOMPONENTSINTERACTPRIORRESEARCHINTHEFIELDOFCONTROLFR
11、AMEWORKSFOCUSESONEXAMININGPARTICULARCONTROLELEMENTS,SUCHASTHECONTROLENVIRONMENTDAQUILA,1998,COMMUNICATIONHOOKSETAL,1994ORRISKASSESSMENTMILLS,1997ALTHOUGHSTRINGERANDCAREY2002ANDJOKIPII2006EXAMINEDALLFIVECOMPONENTS,THEYDIDNOTPROVIDEINFORMATIONONHOWTHECOMPONENTSOFTHEINTERNALCONTROLSYSTEMMAYINTERACTWITH
12、EACHOTHERWEEXTENDEXISTINGRESEARCHBYEXAMININGHOWTHERELATIONSHIPBETWEENAFIRMSSTRATEGICORIENTATIONANDEFFECTIVENESSISMODERATEDBYTWOCOMPONENTSOFTHEINTERNALCONTROLSYSTEMINTERNALCONTROLACTIVITIESANDMONITORINGOURAPPROACHISCONSISTENTWITHCONTINGENCYTHEORYTHATSUGGESTSTHATTHEIMPACTOFSTRATEGYONPERFORMANCEISINFLU
13、ENCEDBYTHEATTRIBUTESOFSTRUCTURALARRANGEMENTSSUCHASTHECOMPONENTSOFCONTROLBISBEANDOTLEY,2004THOSECOMPONENTS1AREAPARTOFTHEFIRMSINTERNALENVIRONMENT,ANDTHEREFOREPLAYAVITALROLEININTERNALCONTROLANDMAYBEEXPECTEDTOBEPERTINENTFORFIRMSINTENDINGTOIMPROVETHEIREFFECTIVENESSTHEPURPOSEOFTHISPAPERISTOEXAMINEHOWTHEMO
14、DERATINGEFFECTSOFINTERNALCONTROLACTIVITIESANDMONITORINGDETERMINETHERELATIONSHIPBETWEENTHESTRATEGYOFAFIRMANDTHEEFFECTIVENESSOFINTERNALCONTROLSTRATEGICORIENTATION,CONTROLACTIVITIES,MONITORINGANDEFFECTIVENESSTHEBASICPREMISEFOUNDINCONTINGENCYTHEORYISTHATAPROPERFITOFCONTINGENCYCHARACTERISTICSANDCONTROLWI
15、LLRESULTINSUPERIORPERFORMANCEEFFECTIVENESSINTHEEARLIERLITERATURE,VENKATRAMAN1989IDENTIFIESTHESTRATEGICFITOFTHEMILESANDSNOW1978ELEMENTSASANIMPORTANTPREDICTOROFEFFECTIVEPERFORMANCESIMONS1987FINDSDIFFERENCESINTHEATTRIBUTESOFFORMALCONTROLSYSTEMSUSEDBYDEFENDERANDPROSPECTORORGANIZATIONSANDTHATTHESEATTRIBU
16、TESHADSIGNIFICANTEFFECTSONCOMPANYPERFORMANCEDEPENDINGONTHETYPEOFSTRATEGYPURSUEDTHISRESEARCHDRAWSONTHECONTINGENCYPREMISEINEXAMININGHOWINTERNALCONTROLACTIVITIESANDMONITORINGINFLUENCETHERELATIONSHIPBETWEENSTRATEGYANDEFFECTIVENESSMILESANDSNOW1978SHOWEDTHEPLANNINGANDCONTROLSYSTEMSOFDEFENDERSTOBEVERYDETAI
17、LED,EMPHASIZINGREDUCINGUNCERTAINTYANDPROBLEMSOLVINGANDTHATTHECONTROLSYSTEMISMORELIKELYTOBECENTRALIZEDINADDITION,THEYFINDTHATPROSPECTORSCONTROLSYSTEMSMAYFOCUSMOREONPROBLEMFINDINGANDFLEXIBLESTRUCTURESANDPROCESSESMAYASSISTTHEORGANIZATIONTORESPONDRAPIDLYTOENVIRONMENTALCHANGECONTROLINPROSPECTORORGANIZATI
18、ONSMAYBEDECENTRALIZEDANDRESULTSORIENTEDLANGFIELDSMITH,1997,P217SIMONS1987FINDSTHATHIGHPERFORMINGPROSPECTORSEMPHASIZEDTHEIMPORTANCEOFCONTROLS,SUCHASFORECASTINGDATA,TIGHTBUDGETCONTROLANDCAREFULMONITORINGOFOUTPUTS,BUTDEVOTEDLITTLEATTENTIONTOCOSTCONTROLALSO,THEYFOUNDTHATLARGEPROSPECTORFIRMSPLACEEMPHASIS
19、ONREGULARREPORTINGANDUSEOFSTANDARDIZEDCONTROLSYSTEMS,WHICHAREADAPTEDWHENNECESSARYTHISMEANSTHATTHEPROSPECTORREQUIRESSTRONGCONTROLACTIVITIES,WHICHTENDSTOENSUREASTRONGCONTROLCONSCIOUSNESSSIMONS1987FINDSTHATWHENFOCUSINGONCOSTEFFICIENCY,ADEFENDERREQUIRESASOPHISTICATEDCONTROLSYSTEMTHATRELIESHEAVILYONFORMA
20、LACCOUNTINGPROCEDURES,COSTCONTROLANDTRENDMONITORINGFURTHERMORE,DEFENDERSUSEDCONTROLSYSTEMSLESSINTENSIVELYANDDEMONSTRATEDFEWCHANGESINTHECONTROLSYSTEMSTHISCOULDIMPLYTHATADEFENDERDOESNOTUSEITSCONTROLSYSTEMSASACTIVELYASAPROSPECTORACCORDINGTOSIMONS1990THEPROSPECTORSEARCHESFORTHENEWMARKETOPPORTUNITIES,REQ
21、UIRESFLEXIBLESTRUCTURESANDUTILIZESUNIFORMCONTROLSYSTEMSWHICHARECHANGEDFREQUENTLY,ACCUMULATESINFORMATIONONFORECASTSANDMONITORSOUTPUTSCLOSELYSIMONS1991LATERREANALYZESTHEDATAUSEDINEARLIERSTUDIESANDCONCLUDESTHATTHEUNCHARACTERISTICUSEOFTIGHTBUDGETSBYAPROSPECTORWASSIMPLYATOOLTOGATHERINFORMATIONANDSTIMULAT
22、EDISCUSSIONTHEPROSPECTORNEEDSAWIDERANGEOFINFORMATIONRELATEDTOTHEFUTUREDURINGTHESEARCHFORMARKETOPPORTUNITIESMERCHANT1985FINDSSIMILARITIESINTHECONTROLSYSTEMOFORGANIZATIONSFOLLOWINGAGROWTHSTRATEGYANDTHOSEMAINTAININGACASHFLOWORSELECTIVEGROWTHSTRATEGYTHESTUDIESBYGOVINDARAJAN1988ANDBRUGGEMANANDVANDERSTEED
23、E1993FINDTHATBUSINESSUNITSWITHCOSTLEADERSHIPRESORTTOTIGHTERCONTROLSWITHSTRICTERBUDGETTARGETSTHANDOUNITSWITHADIFFERENTIATIONSTRATEGYCAMISON1997FINDSAPOSITIVERELATIONSHIPBETWEENTHEPROACTIVITYOFTHEFIRMSTRATEGYANDITSABILITYTOBEFLEXIBLETHEMOSTINNOVATIVEANDPROACTIVEFIRMSTHOSEWITHAPROSPECTORORIENTATIONADOP
24、TMOREFLEXIBLECONTROLSTHANTHEMOSTCONSERVATIVETHOSEWITHANALYZERANDDEFENDERORIENTATIONSSLATERANDNARVER1993FINDTHATPROSPECTORSLEVELSOFFLEXIBILITYAREGREATERTHANTHOSEOFBOTHANALYZERSANDDEFENDERSSHORTELLANDZAJAC1990DRAWSIMILARCONCLUSIONSINTHEIRSTUDYINSUMMARY,PROSPECTORSAREMORELIKELYTOHAVEFLEXIBLEANDSTRONGCO
25、NTROLSTOENABLEQUICKADAPTATIONTOFASTCHANGINGENVIRONMENTSFIRMSWITHADEFENDERSTRATEGYUSELESSFLEXIBLECONTROLSBECAUSETHEYMIGHTHINDERMAXIMUMEFFICIENCYANDCOSTMINIMIZATIONPROSPECTORSARETHEMOSTFLEXIBLEINMODIFYINGTHEIRINTERNALCONTROLACTIVITIESACCORDINGTOUSERNEEDSANDAREFOLLOWEDBYANALYZERSANDTHENDEFENDERSRESEARC
26、HERSEGMAIJOOR,2000HAVESUGGESTEDTHATHIGHLYREGULATEDINTERNALCONTROLACTIVITIESMIGHTREDUCETHEFLEXIBILITYOFAFIRMANDITSCAPACITYTOINNOVATE,ANDTHATTHISMAYAFFECTMONITORINGACTIVITIESASMENTIONEDABOVE,EMPIRICALEVIDENCESUGGESTSTHATTHEMONITORINGASPECTOFTHEINTERNALCONTROLSYSTEMWORKSINANENVIRONMENTTHATISSUITABLEAND
27、PREDICTABLEMONITORINGPROVIDESFEEDBACKONTHEDIFFERENCESBETWEENGOALSANDOUTPUTANDFOCUSESONLEARNINGTHATREPEATSPASTBEHAVIOURARGYRISANDSCHON,1978INTERMSOFTHERELATIONSHIPSAMONGFIVECONTROLCOMPONENTS,GEIGERETAL2004FINDAPOSITIVERELATIONSHIPBETWEENCONTROLENVIRONMENTANDRISKASSESSMENTCOMPONENTS,ANDNEGATIVERELATIO
28、NSHIPSAMONGTHEREMAININGCOMPONENTS,INDICATINGTHATSOMEELEMENTSOFTHEINTERNALCONTROLSYSTEMMAYINTERACTWITHEACHOTHERTOENSUREEFFECTIVENESSFOREXAMPLE,FADZILETAL2005FOUNDTHATHIGHINTERNALCONTROLACTIVITYMIGHTLEADTOLOWERMONITORINGTHEYARGUETHATTHISMAYOCCURIFTHEACTIVITIESOFTHEINTERNALCONTROLAREWELLCONDUCTEDDESPIT
29、ETHEDIFFICULTYINBLENDINGTHEFINDINGSOFSTRATEGYANDCONTROLSYSTEMS,THEABOVEDISCUSSIONSUGGESTSTHATTHEREISAFITBETWEENSTRATEGIES,CONTROLACTIVITIES,ANDMONITORINGTHATHASANIMPACTONTHEEFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMALTHOUGHFEWEMPIRICALSTUDIESHAVEEXAMINEDTHEINTERACTIONOFCONTROLACTIVITIESANDMONITORINGONE
30、FFECTIVENESS,ANDBASEDONTHEABOVEMENTIONEDLITERATUREONSTRATEGYANDCONTROLANDEFFECTIVENESS,WEPROPOSETHEFOLLOWINGHYPOTHESISH1THEREISAFITBETWEENTHESTRATEGY,INTERNALCONTROLACTIVITY,ANDMONITORINGASPECTSOFTHEINTERNALCONTROLSYSTEMTHATWILLRESULTINGREATEREFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMCONCLUSIONTHEAIMOF
31、THISSTUDYWASTOEXAMINEHOWCONTROLACTIVITIESANDMONITORINGINFLUENCETHERELATIONSHIPBETWEENTHESTRATEGYANDTHEEFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMOVERALL,THERESULTSINDICATEASIGNIFICANTTHREEWAYINTERACTIONMODELSPECIFICALLY,OURRESULTSSUGGESTTHATPROSPECTORSEMPLOYINGHIGHLEVELSOFCONTROLACTIVITIESANDLOWMONITORI
32、NGIMPROVETHEEFFECTIVENESSOFTHEIRINTERNALCONTROLSYSTEMONTHEOTHERHAND,DEFENDERSANDANALYZERSIMPROVETHEIREFFECTIVENESSTHROUGHHIGHCONTROLACTIVITIESANDHIGHMONITORINGTHISSTUDYCONTRIBUTESTOTHEAUDITINGLITERATUREINTHEFOLLOWINGWAYSFIRST,RESEARCHERSHAVESUGGESTEDTHEPOSSIBILITYOFINTERACTIONSAMONGTHECOMPONENTSOFIN
33、TERNALCONTROLSYSTEMSBUTTHESTUDIESLACKEMPIRICALEVIDENCETHISPAPEREXPANDSONEARLIERWORKBYPROVIDINGANEMPIRICALTESTTHATSUPPORTSTHISVIEWSECOND,THISSTUDYINTEGRATESWORKFROMTHEFIELDOFSTRATEGYANDTHEINTERNALCONTROLSYSTEMFROMTHEFIELDOFAUDITINGTHISAPPROACHENABLESAMOREPROFOUNDUNDERSTANDINGOFHOWDIFFERENTSTRATEGICOR
34、IENTATIONSMAYINFLUENCEEFFECTIVENESSDEPENDINGONTHECOMPONENTSOFTHEINTERNALCONTROLSYSTEMTHISSTUDYALSOHASIMPORTANTIMPLICATIONSFORMANAGEMENTPRACTICESITSHOWSTHENEEDFORMANAGERSTOBEAWAREOFTHEDRIVERSOFTHEEFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMANDTHERELATIONSHIPSESSENTIALTODRIVEEFFECTIVENESS,ESPECIALLYWHENOPE
35、RATINGINDIFFERENTSTRATEGICFIELDSALTHOUGHTHECOSOFRAMEWORKPROVIDESGUIDELINESONTHECOMPONENTSOFINTERNALCONTROLSYSTEMS,ITDOESNOTPROVIDEINFORMATIONONTHEBALANCEOFUSEBETWEENTHECOMPONENTSOFTHEINTERNALCONTROLSYSTEMWHILEALLCOMPONENTSOFANINTERNALCONTROLSYSTEMAREVITAL,THISSTUDYSHOWSTHATAFITAMONGTHEMCANLEADTOIMPR
36、OVEDEFFECTIVENESSASWITHOTHEREMPIRICALSTUDIES,THISSTUDYISSUBJECTTOSOMELIMITATIONSFIRST,WEACKNOWLEDGETHEDIFFICULTIESINVOLVEDINOPERATIONALIZINGINTERNALCONTROLSYSTEMSANDEFFECTIVENESSWEDEVELOPEDTHESECONSTRUCTSBASEDONTHEEXISTINGLITERATUREANDTHEMEASURESUSEDMAYBERELATIVELYCRUDEANDMAYNOTACHIEVETHEDEPTHANDINT
37、ENSITYOFINTERNALCONTROLANDEFFECTIVENESSINTERNALCONTROLSTRUCTURESANDTHEIREFFECTIVENESSARECOMPLEXANDMAYBEBETTERDETERMINEDINOTHERWAYSSECOND,OURDATAWASOBTAINEDATASINGLEPOINTINTIME,ANDSOITISDIFFICULTTOINFERCAUSALITYTOTRYTODOSO,ITWOULDBEUSEFULTOEXPLOREOURMODELINTHEFRAMEWORKOFORGANIZATIONALCHANGEFOREXAMPLE
38、,IFTHEESTIMATEDEFFECTIVENESSOFINTERNALCONTROLISLOW,THISWILLCAUSESOMEEFFECTSONTHEINTERNALCONTROLSTRUCTUREINTHEFUTURETHIRD,OURSTUDYSUFFERSFROMTHEUSUALLIMITATIONSASSOCIATEDWITHTHEQUESTIONNAIRESURVEYMETHODOPPENHEIM,1966FOURTH,THESMALLSAMPLESIZEOFDEFENDERFIRMSMAYHINDERCOMPARISONOFDEFENDERFIRMSANDOTHERFOR
39、MSOFSTRATEGYTHISMAYALSOSUGGESTTHEDIFFICULTYOFFIRMSINCLASSIFYINGTHEMSELVESASADEFENDERFIRMINTODAYSBUSINESSENVIRONMENTHOWEVER,THESELIMITATIONSINDICATESIGNIFICANTCHALLENGESFORFUTURERESEARCHFUTURERESEARCHCANADDTOOURUNDERSTANDINGOFTHERESEARCHPROBLEMBYEXPLORINGTHEROLEOFADDITIONALRELEVANT,ANDPERHAPSCONFLICT
40、ING,CONTINGENCYCHARACTERISTICSTHEREISALACKOFKNOWLEDGEABOUTCONTINGENCYCHARACTERISTICSININTERNALCONTROLSTUDIESANDFURTHERSTUDIESWOULDBEANIMMENSECONTRIBUTIONTOTHEORYDEVELOPMENTINADDITION,THEMEASUREMENTOFANINTERNALCONTROLSTRUCTUREANDITSEFFECTIVENESSNEEDSTOBEREFINEDANDFURTHERDEVELOPEDFOREXAMPLE,THISSTUDYR
41、ELIEDONSELFASSESSEDINTERNALCONTROLEFFECTIVENESSWHILEMANAGEMENTSPERCEPTIONOFEFFECTIVENESSISANIMPORTANTOUTCOMEVARIABLE,MOREOBJECTIVEMEASURESCOULDBEDEVELOPEDTOAVOIDMEASUREMENTERROROVERALL,OURSTUDYCONTRIBUTESTOOURUNDERSTANDINGOFTHEINTERNALCONTROLSTRUCTUREANDITSEFFECTIVENESSINANORGANIZATIONALCONTEXTOURST
42、UDYCOMBINEDWITHEARLIERWORKSUGGESTSTHENEEDFORBOTHRESEARCHERSANDPRACTITIONERSTOEXAMINETHEINTERACTIONSWITHININTERNALCONTROLSYSTEMSANDHOWTHEYIMPACTONTHEEFFECTIVENESSOFTHEINTERNALCONTROLSYSTEMASAWHOLE译文策略，控制活动，监督和效能资料来源管理审计杂志作者阿德巴约阿德摘要本文的目的是提供内部控制制度的实证证据的一个组成部分之间的相互作用。第一次，这篇论文旨在提供相互作用的经验证据在之间一个的元件内部控制制度。
43、第二，它寻求结合工作从战略的领域而且上内部控制制度从审计的领域。关键字内部控制，管理的有效性；管理策略；审计；芬兰。近年来，人们越来越关心公司内部控制的角色扮演元素的成效。对此，赞助的委员会的组织特雷德韦委员会赞助组织委员会开发一个广阔整合内部控制的框架提供方针为创建、适应、监测系统的控制。内部控制框架的选择解释内部控制通过他们控制的重要元素，其关系可以理解的。这些俗称框架（如COSO的李玟，巴塞尔框架，合并守则和特恩布尔指导），包括内部控制的定义，并提出其组成部分。如，FADZIL等（2005）国家对该组织的学年的主要目标的内部控制，以提供合理保证，行政管理与财务信息是准确和可靠符合该组织的
44、政策、计划、程序、法律、法规和合同；资产免受损失和盗窃保障，资源用于经济和高效；和既定目标和计划目标的行动，也可以得到满足。以下三个内部控制目标，可以发现在COSO框架1活动的有效性和效率；2可靠的财务信息；3遵守适用的法律和法规。当这三个目标是正确实现，内部控制应视为有效。在这项研究中，内部控制的有效性是指对所研究的基础有多好这三个目标都实现了组织。奥克斯利法案的内部控制法规2002年的萨班斯（SOX）的被发现在第302和404。第302号要求公司报告内部控制，通过其年度报告中的任何更改他们的。第404条规定的公司，包括（评估年度报告中财务报告的内部控制和审计人的认证评估贝达德，2006）。
45、此外，美国证券和交易委员会（SEC）的要求管理和外部审计师使用内部控制框架，以满足其标准。美国证券交易委员会已表示，美国证券交易委员会COSO的满足标准和宗旨的管理交流的年度美国股市内部控制评价和披露要求上市的公司（简称框架可能被用来作为评价GUPTA和汤姆逊，2006）。元件的五个COSO的，1994年框架是控制环境，风险评估，控制活动，信息与沟通，监控。COSO的建议是相互关联的组成部分，但它提供组件交互一些指导如何将这些联系起来。在此之前控制框架研究的重点研究领域特别是控制元件（如控制环境德雕，1998），通讯（钩等，1994）或风险评估（米尔斯，1997）。尽管斯特林格和CAREY（2
46、002）和JOKIPII（2006）研究了所有五个组成部分，他们并没有提供其他资料，内部控制的组成部分，系统可能会与人交往。我们延长存在研究由审查关系如何在一个之间公司的战略方向，效用被缓和附近的元件内部控制制度内部控制活动，监测。我们的做法是符合应急理论表明，对战略绩效的影响是结构性的属性所影响的安排，例如控制的部件（BISBE和奥特利，2004）。这些组件是一个环境的一部分，因此发挥重要作用内部控制，可能人们预料是有关为公司打算改善他们的效用。这篇论文的目的是检查如何影响内部控制活动，监测确定关系在之间一个公司的战略，内部控制的效用。战略方向，控制活动，监督和效能理论的基本前提是找到一个在
47、应急和控制所使用的适当的应急特征将导致性能优越（成效）。在早期的文献中，VENKATRAMAN（1989）确定的战略适合迈尔斯和斯诺（1978）表现元素，有效的一个重要指标西蒙斯1987发现差异在正式的属性控制系统使用附近的的辩护人和采矿者组织而且这些属性有重大影响公司业绩根据战略的类型追求。本研究得出的策略和效益之间的关于应急的前提下研究如何内部控制活动的关系和影响的监测。迈尔斯和斯诺（1978）显示和控制系统的维护者的规划是非常详细，强调减少不确定性和解决问题，而控制系统更容易被集中。此外，他们还发现，探矿者的控制系统可以集中更多的问题找到变化，灵活的结构和程序可协助该组织的环境作出快速反
48、应。ZATIONS控制探矿ORGANI可能是分散的，结果导向（兰菲尔德史密斯，1997，第217页）。西蒙斯（1987）认为，高性能勘探者强调控制的重要性认真，例如预测数据，严密的预算控制和监测产出，但投入足够重视成本控制。此外，他们发现，这是适应大探矿公司在必要时进行，重点放在定期报告和使用的标准化控制系统。这意味着，探矿需要强有力的控制活动，这些活动往往以确保强健控制意识。西蒙斯1987发现差异在正式的属性控制系统使用附近的的辩护人和采矿者组织而且这些属性有重大影响公司业绩根据战略的类型追求。此外，辩护人所使用的控制系统不易集中控制系统，并演示了一些变化。这可能意味着一名后卫不以积极作为探
49、矿及其控制系统。据西蒙斯所说1990采矿者搜索新市场机会，要求灵活的结构，利用制服控制系统被改变频繁，累积预测的信息，监听输出密切。西门子（1991）后重新分析早期的研究中使用的数据和得出结论认为，使用探矿预算紧张异常的只是一个工具来收集信息和促进讨论。采矿者需要大范围的信息联系未来中搜索市场机会。商船（1985）认为组织的相似系统的控制下一个增长战略，保持现金流的或选择性的增长战略。由该研究戈文达拉扬（1988）和布鲁格曼和VANDER斯蒂德（1993）找到单位，严格执行预算目标比的分化策略，与业务部门更严格的控制与成本领先的手段。CAMISON（1997）发现了积极的进取性的关系该公司的策略和灵活的能力。最具创新性和前瞻性的企业（定位那些具有探矿）采用最保守的更灵活的控制比（取向那些分析仪和后卫）。SLATER和NARVER（1993）找到水平的灵活性，更大的探矿者分析仪均高于和维护者。肖特尔和ZAJAC（1990）他们的研究得出类似的结论在他们的论文中。总之，探矿者更可能有灵活和强大的控制，能够快速适应迅速变化的环境。公司同一个辩护人战术应用不灵活的因为他们可能阻碍最高效率，成本最小化。探矿是大多数灵活在修改他们的内部控制活动据用户需要所说，被跟随由分析然后辩护人。研究者（如MAIJOOR，2000）的建议，受到高度管制的内部控制活动可能会降低创新
