1、本科毕业论文外文翻译原文DETERMINANTSANDCONSEQUENCESOFINTERNALCONTROLINFIRMSACONTINGENCYTHEORYBASEDANALYSISMATERIALSOURCESPRINGERSCIENCEBUSINESSMEDIAAUTHORANNUKKAJOKIPIIABSTRACTINORDERTOENSURETHEEFFICIENCYANDEFFECTIVENESSOFACTIVITIES,RELIABILITYOFINFORMATIONANDCOMPLIANCEWITHAPPLICABLELAWS,FIRMSDEMANDADEQUATEINTE
2、RNALCONTROLHOWEVER,SEVERALFRAMEWORKSCOSO,COCOETCASSUMETHATTHENEEDFORINTERNALCONTROLVARIESACCORDINGTOAFIRMSCHARACTERISTICSTHISCONCURSWITHCONTINGENCYTHEORY,WHICHCLAIMSTHATEACHORGANIZATIONHASTOCHOOSETHEMOSTSUITABLECONTROLSYSTEMBYTAKINGINTOACCOUNTCONTINGENCYCHARACTERISTICSTHISSTUDYEXAMINESWHICHCONTINGEN
3、CYCHARACTERISTICSFIRMSCHOOSETOADAPTTHEIRINTERNALCONTROLSTRUCTUREANDWHETHERITRESULTSINAMOREFAVORABLEASSESSMENTOFTHEEFFECTIVENESSOFCONTROLBYTHEMANAGEMENTWHILETHECOMPONENTSOFINTERNALCONTROLHAVEBEENEXAMINEDINDIVIDUALLYINTHECONTROLLITERATURE,THISPAPERATTEMPTSTOSHEDLIGHTONINTERNALCONTROLANDPLACEITINABROAD
4、ERCONTEXTTHERESULTS,DERIVEDFROMAWEBBASEDSURVEYOF741FINNISHFIRMS,INDICATETHATFIRMSADAPTTHEIRINTERNALCONTROLSTRUCTURETODEALWITHENVIRONMENTALUNCERTAINTYANDTOACHIEVEOBSERVEDCONTROLEFFECTIVENESSALSOTHESTRATEGYHASSTATISTICALLYSIGNIFICANTEFFECTSONINTERNALCONTROLSTRUCTUREKEYWORDSINTERNALCONTROLEFFECTIVENESS
5、CONTINGENCYTHEORYSTRUCTURALEQUATIONMODELING1INTRODUCTIONITISGENERALLYBELIEVEDTHATANINTERNALCONTROLSYSTEMREDUCESRISKSANDHELPSFIRMSENSURETHERELIABILITYOFFINANCIALSTATEMENTSANDCOMPLIANCEWITHLAWSANDREGULATIONSSPIRAANDPAGE2003SO,ANINCREASINGNUMBEROFBUSINESSFAILURESANDSOMEWIDELYPUBLICIZEDFRAUDSHAVEENCOURA
6、GEDFIRMSTOPUTMOREEMPHASISONTHEIRINTERNALCONTROLSYSTEMS,WHICHARESPECIFICTOTHEIRPARTICULAROPERATINGENVIRONMENTMANAGEMENTISUNDERINCREASEDPRESSURETOENHANCETHEEFFECTIVENESSOFINTERNALCONTROLANDTOEFFECTIVELYCOMMUNICATETHISTOTHEBOARDOFDIRECTORSANDSHAREHOLDERSSUTTON2006REFERENCEGROUPSLIKEAUDITORS,SUPPLIERSAN
7、DCUSTOMERSAREALSOINTERESTEDININTERNALCONTROLSSINCETHEYMAYAFFECTLONGTERMCONFIDENCEINREPORTING,ACCOUNTABILITYANDINTHECORPORATEFORMOFORGANIZATIONRITTENBERGANDSCHWIEGER2001DESPITETHEFACTTHATINTERNALCONTROLISANESSENTIALFACTORAFFECTINGTHEFIRM,THEEVIDENCEOFTHEACTUALPERFORMANCEOFANINTERNALCONTROLSTRUCTUREWI
8、THINTHEORGANIZATIONALENVIRONMENTISALMOSTNONEXISTENT,ANDTHETOPICRELATIVELYUNEXPLOREDBYRESEARCHERS,ASNOTEDBYKINNEY2000THEPROFESSIONALLITERATUREONINTERNALCONTROLHASMADEPROGRESSTOWARDDEVELOPINGINTERNATIONALCONTROLFRAMEWORKS,BUTSOFARTHEAMOUNTOFINTERNALCONTROLRESEARCHISLIMITEDSELTOANDWIDENER2004ANALYZEPUB
9、LISHEDRESEARCHANDPROFESSIONALARTICLESANDFINDTHATTHEREWEREFEWERINTERNALCONTROLTOPICSINTHEMANAGEMENTCONTROLRESEARCHLITERATURETHANINPRACTICALLITERATUREINCREASINGEMPHASISONTHEROLEPLAYEDBYINTERNALCONTROLINBUSINESSMAIJOOR2000,ANDTHELACKOFEXISTINGRESEARCH,CREATESNEWRESEARCHNEEDSANDOPPORTUNITIESTHISSTUDYCON
10、TRIBUTESTOTHEUNDERSTANDINGOFTHEINTERNALCONTROLSTRUCTUREANDITSOBSERVEDEFFECTIVENESSINCOMPANYCONTEXTSEVENTHOUGHTHEINTERNALCONTROLFRAMEWORKSCOSO,COCOETCPRESENTASTANDARDIZEDSTRUCTUREANDOBJECTIVESFORINTERNALCONTROL,THEYSTILLADVISETHATTHENEEDFOREFFECTIVEINTERNALCONTROLVARIESACCORDINGTOAFIRMSCHARACTERISTIC
11、SHOWEVER,NEITHERFRAMEWORKSNORPRIORLITERATUREPROVIDEANADEQUATEPICTUREOFTHERELATIONSHIPSBETWEENAFIRMSCHARACTERISTICSANDITSCONTROLSYSTEMTHEREFORE,THISSTUDYUTILIZESACONTINGENCYAPPROACHTOEXAMINETHEDESIGNOFTHEINTERNALCONTROLSTRUCTUREANDITSOBSERVEDEFFECTIVENESSINDIFFERENTCONTEXTSTHESTUDYEXAMINESRELATIONSHI
12、PSUSINGSTRUCTURALEQUATIONMODELINGSEMANDPRESENTSEMPIRICALRESULTSFROM741FIRMSINFINLANDTHERESULTSOFTHISSTUDYADDTOTHELIMITEDINTERNALCONTROLRESEARCHKNOWLEDGEINSEVERALIMPORTANTRESPECTSFIRST,THESTUDYPRESENTSEMPIRICALFINDINGSUSINGMEASUREMENTMODELSFORINTERNALCONTROLANDITSEFFECTIVENESSINPRACTICETHEREAREORGANI
13、ZATIONSWORLDWIDEWHICHHAVEUSEDINTERNALCONTROLFRAMEWORKSASAFOUNDATIONFORCONDUCTINGACTIVITIESATANYRATE,THEREISLITTLEEVIDENCEABOUTFRAMEWORKSOUTSIDEPRACTICE,ANDTHUSTHEMODELSDESERVEMOREINTENSIVERESEARCHATTENTIONCOSO1994SELTOANDWIDENER2004WITHAFEWEXCEPTIONSEG,STRINGERANDCAREY2002EARLIERSTUDIESHAVEUSUALLYCO
14、NCENTRATEDONPARTICULARCONTROLELEMENTS,SUCHASTHECONTROLENVIRONMENTDAQUILA1998,COMMUNICATIONHOOKSETAL1994ORRISKASSESSMENTMILLS1997INTHISSTUDYTHEINTERNALCONTROLCONCEPTISEXAMINEDASAWHOLEINDIFFERENTCONTEXTSSECOND,THEACTIONOFCONTINGENCYTHEORYONINTERNALCONTROLHASNOTBEENEXAMINEDSUFFICIENTLYWITHINTHEPRIORLIT
15、ERATUREEVENTHOUGHTHATRELATIONSHIPPLAYSACRITICALROLEINBETTERUNDERSTANDINGINTERNALCONTROLWITHINORGANIZATIONSTHIRD,THEREISALACKOFKNOWLEDGEABOUTINTERNALCONTROLFROMTHEPOINTOFVIEWOFMANAGEMENTTHELITERATUREHASSOFARCONCENTRATEDONTHEEXTERNALPARTIESVIEWFELIX1998,ALTHOUGHORGANIZINGINTERNALCONTROLINTHEORGANIZATI
16、ONISINFACTTHERESPONSIBILITYOFMANAGEMENTTHEREFORE,INTHISSTUDYTHEPERCEPTIONSOFTHEMANAGEMENTOFTHESURVEYEDFIRMSARETHEFOCUSFOURTH,THISSTUDYEXAMINESIMPORTANTCONTINGENCYCHARACTERISTICSTHATSHOULDBETAKENINTOACCOUNTWHENFOCUSINGONTHEINTERNALCONTROLINANORGANIZATIONTHEAIMISTODETERMINEWHICHCHARACTERISTICSAREHELPF
17、ULINEXPLAININGVARIATIONSINANINTERNALCONTROLSYSTEMANDITSOBSERVEDEFFECTIVENESSHOWEVER,THEMODELEXAMINED,YIELDSDIFFERENTRESULTSWHENEXAMINEDINABIVARIATEORINAMULTIVARIATESETTINGTHEREFORE,THISPAPERDEMONSTRATESHOWACONTINGENCYAPPROACHANDSEMTECHNIQUEMAYBEAPPLIEDTOINTERNALCONTROLRESEARCHUNDERSTANDINGCOMMONALIT
18、IESANDDIFFERENCESININTERNALCONTROLSTRUCTURESANDOBSERVEDEFFECTIVENESSINALTERNATIVECONTEXTSMAKESASIGNIFICANTCONTRIBUTIONTOTHEINTERNALCONTROLDISCUSSIONTHUS,THESTUDYPROVIDESAMEANSTOIDENTIFYTHESPECIALNEEDSOFDIFFERENTORGANIZATIONSTHERESTOFTHEPAPERISORGANIZEDASFOLLOWSTHENEXTSECTIONPRESENTSARESEARCHFRAMEWOR
19、KANDTHEFOLLOWINGSECTIONPRESENTSDEFINITIONSOFCONSTRUCTSANDTHELITERATURERELATEDTOTHERESEARCHQUESTIONSTHEFOURTHSECTIONEXPLAINSTHESURVEYDESIGNANDMEASUREMENTOFVARIABLESFOLLOWINGTHAT,THEPAPERELABORATESONTHEEMPIRICALANALYSISUSINGTHESEMMETHODBASEDONDATACOLLECTEDFROM741FINNISHFIRMSTHESIXTHSECTIONINCLUDESADIS
20、CUSSIONOFTHERESULTSTHELASTSECTIONENDSWITHTHECONCLUSIONSANDLIMITATIONSOFTHESTUDY2RESEARCHFRAMEWORKCONTROLSYSTEMSAREDESIGNEDTOASSISTMANAGERSTOACHIEVETHEIRFIRMSGOALSANDDESIREDOUTCOMESCHENHALL2003ANINTERNALCONTROLSYSTEMPOTENTIALLYENHANCESAFIRMSMONITORINGANDREPORTINGPROCESSES,ASWELLASENSURINGCOMPLIANCEWI
21、THLAWSANDREGULATIONSINTHISWAYEFFECTIVEINTERNALCONTROLHASACRITICALROLETOPLAYINAFIRMSSUCCESSBUT,ASWECANSEEFROMTHEPRACTICALFINDINGS,INTERNALCONTROLDOESNOTEXISTINVACUUMTHECOSOFRAMEWORK1994,P18STATESTHATTWOORGANIZATIONSSHOULDNOTHAVESIMILARINTERNALCONTROLSYSTEMUNLESSTHEORGANIZATIONSAREIDENTICALTHENEEDFOR,
22、ANDTHESPECIFICSOF,INTERNALCONTROLSYSTEMSMAYVARYINORGANIZATIONALCONTEXTSTHISSTATEMENTPRESENTEDINTHEINTERNALCONTROLFRAMEWORKCOSO1994ISANALOGOUSTOCONTINGENCYTHEORYTHATCLAIMSTHATEACHORGANIZATIONHASTOCHOOSETHEMOSTSUITABLECONTROLSYSTEMBYTAKINGINTOACCOUNTCONTINGENCYCHARACTERISTICSSEEREVIEWSINCHAPMAN1997CHE
23、NHALL2003FISHER1995LUFTANDSHIELDS2003THECONTINGENCYAPPROACHTHEREFOREOFFERSANEXPLANATIONFORTHEVARIETYOFINTERNALCONTROLSYSTEMSFOUNDINPRACTICEHOWEVER,CONTINGENCYTHEORYCONSTITUTESANOVELAPPROACHTOSTUDYINGINTERNALCONTROLANDTHUS,THEORETICALFUNDAMENTALSANDCHOSENCHARACTERISTICSAREDERIVEDFROMTHECONTINGENCYBAS
24、EDCONTROLLITERATURECONSEQUENTLY,MANAGEMENTCONTROLISAMAJORCONTROLSUBSYSTEMINORGANIZATIONSWHICHHAVEBEENTHESUBJECTOFCONTINGENCYTHEORYRESEARCHCOLLIER2004THERESEARCHHASMAINLYFOCUSEDONTHEINFLUENCEOFCONTEXTUALVARIABLESONMANAGEMENTCONTROLSYSTEMDESIGNFOREXAMPLELANGFIELDSMITH1997CHENHALL2003ANDINTHISPAPER,THE
25、LITERATUREISREVIEWEDALONGWITHANANALYSISOFTHERESEARCHBASEDONTHESESTUDIESTHEAIMISTOUSECONTINGENCYTHEORYTOUNDERSTANDCHARACTERISTICSAFFECTINGINTERNALCONTROLSTRUCTURESANDITSOBSERVEDEFFECTIVENESSRATHERTHANTOELABORATEONCONTINGENCYTHEORYASSUCHTOSUMMARIZE,THISPAPEREXAMINESIFCONTINGENCYCHARACTERISTICSAFFECTTH
26、EINTERNALCONTROLSTRUCTUREANDFURTHER,WHETHERTHEINTERNALCONTROLSTRUCTUREWILLRESULTINAMOREFAVORABLEASSESSMENTOFEFFECTIVENESSIFAPPLIEDINALTERNATIVECONTEXTS3DEFINITIONOFCONSTRUCTSANDRESEARCHQUESTIONS31INTERNALCONTROLFRAMEWORKACCORDINGTOTHEBROADVIEWOFINTERNALCONTROL,ITCOVERSALLASPECTSOFANORGANIZATIONANDTH
27、EREWASACLEARDEMANDFORAMETHODOFPULLINGTOGETHERCONTROLCONCEPTSTOFORMANINTEGRATEDINTERNALCONTROLFRAMEWORKWELLKNOWNFRAMEWORKSCOSO,COCO,THEBASLEFRAMEWORK,THECOMBINEDCODEANDTHETURNBULLGUIDANCEINCLUDEADEFINITIONOFEFFECTIVEINTERNALCONTROLANDPRESENTTHECOMPONENTSOFTHEINTERNALCONTROLSTRUCTUREFOREXAMPLECOSO1994
28、STATESTHATINTERNALCONTROLCANBEJUDGEDTOBEEFFECTIVEWHENTHEBOARDOFDIRECTORSANDMANAGEMENTHAVEREASONABLEASSURANCESTHATTHEYUNDERSTANDTHEEXTENTTOWHICHTHEENTITYSOPERATIONALOBJECTIVESAREBEINGACHIEVED,THEPUBLISHEDFINANCIALSTATEMENTSAREBEINGPREPAREDRELIABLY,ANDTHEAPPLICABLELAWSANDREGULATIONSAREBEINGCOMPLIEDWIT
29、HTHEREFORE,INTHISSTUDYEFFECTIVENESSOFINTERNALCONTROLISDEFINEDINTERMSOFMANAGEMENTSPERCEPTIONSOFHOWWELLTHESETHREEINTERNALCONTROLOBJECTIVESAREMETSIMILARLY,INTHEFRAMEWORKSAPROPERINTERNALCONTROLSTRUCTUREISDESCRIBEDINDIFFERENTTERMS,BUTTHEFOLLOWINGFIVECOMPONENTSCANBEIDENTIFIED1THECONTROLENVIRONMENTCOMPONEN
30、TDEFINESTHEETHOSOFANORGANIZATIONANDTHEWAYITOPERATESTHISCOMPONENTREFERSTOTHECREATIONOFANATMOSPHEREINWHICHPEOPLECANCONDUCTTHEIRACTIVITIESANDCARRYOUTTHEIRCONTROLRESPONSIBILITIESITCREATESTHEOVERALLCONTROLCULTUREINTHEFIRM2THERISKASSESSMENTCOMPONENTREFERSTOTHEPROCESSESOFDEALINGWITHTHERISKSTHATPOSEATHREATT
31、OACHIEVINGTHEFIRMSOBJECTIVESITINVOLVESTHEIDENTIFICATION,ANALYSISANDASSESSMENTOFRELEVANTRISKS3THECONTROLACTIVITIESCOMPONENTREFERSTOPOLICIES,PROCEDURESANDPRACTICESTHATASSUREMANAGEMENTTHATTHEOBJECTIVESAREACHIEVEDANDTHERISKMITIGATIONSTRATEGIESARECARRIEDOUTEFFECTIVELY4THEINFORMATIONANDCOMMUNICATIONCOMPON
32、ENTENSURESTHATRELEVANTINFORMATIONISIDENTIFIED,CAPTUREDANDCOMMUNICATEDINAFORMANDTIMEFRAMETHATALLOWSPERSONNELTOCARRYOUTTHEIRDUTIESANDRESPONSIBILITIESEFFECTIVELY5THEMONITORINGCOMPONENTREFERSTOAPROCESSOFASSESSINGTHEQUALITYOFCONTROLITCOVERSONGOINGANDPERIODICALEVALUATIONSOFTHEEXTERNALSUPERVISIONOFINTERNAL
33、CONTROLSBYMANAGEMENTOROTHERPARTIESOUTSIDETHEPROCESSINTHISRESEARCHTHESEFIVECOMPONENTSDEFINETHEINTERNALCONTROLSTRUCTURE2ITISSTATEDINTHEFRAMEWORKSEG,COSO1994THATINORDERTOHAVEANADEQUATEINTERNALCONTROLSYSTEMTHESECOMPONENTSOFINTERNALCONTROLMUSTBEPRESENTEDANDFUNCTIONPROPERLYMOSTOFTHERESEARCHINTHISFIELDFOCU
34、SESONEXAMININGPARTICULARCONTROLELEMENTSDAQUILA1998HOOKSETAL1994MILLS1997STRINGERANDCAREY2002EXAMINESALLFIVECOMPONENTSBUTUSEAQUALITATIVEAPPROACHANDEXAMINETHECOMPONENTSSEPARATELYINTHISSTUDYINTERNALCONTROLCOMPONENTSANDOBSERVEDEFFECTIVENESSAREUSEDASLATENTVARIABLESINTHEANALYSISITSHOULDBENOTEDTHATTHELEVEL
35、OFANALYSISISTHEORETICALANDSPECIFICINDIVIDUALCONTROLSORJUDGMENTSARENOTTHEMAINFOCUSOFTHESTUDYSEEFOREXAMPLEFELIXANDNILES1988GADHETAL1993FURTHERMORE,THELEVELOFANALYSISINTHEFIRMSISATTHECORPORATECONTROLLEVELASAPPLIEDBYTHECEOANDOTHERCORPORATEOFFICERSSEEEG,FISHER199832ORGANIZATIONALSTRUCTUREORGANIZATIONALST
36、RUCTUREREFERSTOANINTERNALPATTERNOFROLES,COMMUNICATION,AUTHORITYANDRELATIONSHIPSCHENHALL2003NOTESTHATORGANIZATIONALSTRUCTUREREMAINSANIMPORTANTFACTORINUNDERSTANDINGTHEDESIGNOFINTERNALCONTROLWHENADOPTINGPARTICULARSTRUCTURES,CERTAINKINDSOFCONTACTSANDRELATIONSHIPSAREENCOURAGEDANDOTHERSDISCOURAGEDEMMANUEL
37、ETAL1993,P52OTLEY1980SUGGESTEDTHATDIFFERENTFORMSOFORGANIZATIONALSTRUCTUREWOULDREQUIREDIFFERENTTYPESOFACCOUNTINGINFORMATIONTOBEPROVIDEDTOENABLETHEMTOOPERATEEFFECTIVELYFOREXAMPLE,AMECHANISTICSTRUCTUREMORECENTRALIZED,VERTICALLYDIFFERENTIATEDANDFORMALIZEDTHANANORGANICSTRUCTUREMAYFACILITATEINTERNALCONTRO
38、LBYREDUCINGTHEVARIABILITYANDINCREASINGTHEPREDICTABILITYOFWORKBEHAVIORHOWEVER,AMECHANISTICSTRUCTUREMAYALSOREDUCEINTERNALCONTROLEFFECTIVENESSDUETOCONTROLLOSSINMULTIPLEHIERARCHIESEVANS1975ORALIENATIONINDUCEDBYCENTRALIZATIONMORRISETAL1979INACENTRALIZEDORGANIZATIONTHEDECISIONMAKINGAUTHORITYSITSHIGHUPINTH
39、ESTRUCTURETHENEEDFORMONITORINGANDCONTROLACTIVITIESINTHEDECISIONMAKINGPROCESSISREDUCEDVERTICALLYDIFFERENTIATEDORGANIZATIONSMAYHAVEPROBLEMSWITHTHEINFORMATIONANDCOMMUNICATIONCOMPONENTBECAUSEINFORMATIONHASTOFLOWTHROUGHDIFFERENTLEVELSOFTHEORGANIZATIONGOSSELIN1997AHIGHLYFORMALIZEDORGANIZATIONHASCONTROLACT
40、IVITIES,BUTALOWRELIANCEONFORMALRULESANDPROCEDURESIMPLIESGREATERPERSONALDISCRETIONANDATENDENCYTOTAKEMOREFEATURESINTOACCOUNTWHENMONITORINGANDCONTROLLINGWHITLEY199932INTERNALCONTROLSTRUCTUREANDITSOBSERVEDEFFECTIVENESSTHETHEORETICALRELATIONSHIPBETWEENINTERNALCONTROLSTRUCTUREANDITSEFFECTIVENESSISBASEDONT
41、HECOSO1994FRAMEWORKTHATSTATESTHATFIVEPROPERLYFUNCTIONINGINTERNALCONTROLCOMPONENTSLEADTOEFFECTIVEINTERNALCONTROLCOSO1994FURTHERSTATESTHATTHEREAREDIFFERENCESININTERNALCONTROLEFFECTIVENESSINDIFFERENTFIRMS,BUTDOESNOTPROVIDEANYEXACTEXPLANATIONOFWHYTHESEDIFFERENCESEXISTTHEREFORE,CONTINGENCYTHEORYPROVIDESA
42、NAPPLICABLERESEARCHAPPROACHAPPLIEDHEREININTERNALCONTROLBYSTATINGTHATSUCCESSFULLYTAILORINGACONTROLSYSTEMTOAFIRMSCHARACTERISTICSWILLRESULTINBETTERCONTROLEFFECTIVENESSFISHER1998FOREXAMPLESIMONS1987FOUNDTHATFIRMSWITHDIFFERENTSTRATEGIESUSEDTHEIRCONTROLSYSTEMSDIFFERENTLYANDTHISCAUSEDSIGNIFICANTEFFECTSONFI
43、RMPERFORMANCESO,BYHAVINGTHEOBSERVEDINTERNALCONTROLEFFECTIVENESSASADEPENDENTVARIABLEINTHEMODEL,THEADEQUACYOFTHECONTROLSTRUCTUREINPRACTICECANBEASSESSEDEG,LANGFIELDSMITH1997THEFRAMEWORKSSTATETHATTHEEFFECTIVENESSOFINTERNALCONTROLISASUBJECTIVEJUDGMENTASTOWHETHERTHEREISAREASONABLEASSURANCETHATTHEOBJECTIVE
44、SOFINTERNALCONTROLAREBEINGMETMANAGERSWERETHECHOSENOBSERVERSOFEFFECTIVENESSINTHISSTUDYFORTHREEREASONSFIRST,ESTABLISHING,EVALUATINGANDSUPERVISINGINTERNALCONTROLISTHERESPONSIBILITYOFMANAGEMENTKRISHNAN2005,P650SECOND,MANAGEMENTHASIMMEDIATEANDDETAILEDINSIGHTINTOTHEOPERATIONOFTHEINTERNALCONTROLSYSTEMCHANG
45、CHITETAL2001,P439COSO1994THIRDLY,PREVIOUSSTUDIESHAVEMAINLYCONCENTRATEDONTHEVIEWOFEXTERNALPARTIESFELIX1998DESPITETHEFIRSTPOINTABOVETHUS,OURMANAGERSPROVIDENEWINSIGHTSINTOTHISIMPORTANTAREATOREITERATEBOTHANINTERNALCONTROLFRAMEWORKCOSO1994ANDCONTINGENCYBASEDLITERATURE,PRESUPPOSETHATTHENEEDFORINTERNALCONT
46、ROLVARIESDEPENDINGONTHECIRCUMSTANCES,BUTTHATTHEINTERNALCONTROLCOMPONENTSTHATAREPRESENTEDANDFUNCTIONPROPERLYINTHATPARTICULARSITUATIONLEADTOOBSERVABLEINTERNALCONTROLEFFECTIVENESS4RESEARCHMETHODEMPIRICALDATAWERECOLLECTEDTHROUGHAWEBBASEDQUESTIONNAIREJOKIPII2006THISMETHODMADEITPOSSIBLETOEFFICIENTLYCOLLEC
47、TSTATISTICALINFORMATIONFROMNUMEROUSFIRMSANDMAKEDIRECTCONTACTWITHMANAGEMENTTHISWASIMPORTANT,BECAUSEDETERMININGINTERNALCONTROLEFFECTIVENESSISSUBJECTIVEROOT1998ANDMANAGEMENTHASCURRENTANDDETAILEDINSIGHTINTOTHEOPERATIONOFTHEINTERNALCONTROLSYSTEMCHANGCHITETAL2001COSO1994THEINFORMATIONCOLLECTEDISNOTAVAILAB
48、LEFROMARCHIVALDATAUSED,FOREXAMPLE,BYEXTERNALAUDITORSTOCHECKTHERELEVANCEANDTHECONSTRUCTOFTHEQUESTIONNAIREDIAMOND2000DILLMAN2000ITWASPRETESTEDWITHASMALLGROUPOFACADEMICSANDCEOS,WHICHRESULTEDINSOMEMODIFICATIONSTOTHEWORDINGANDINTHEPRESENTATIONOFTHEQUESTIONNAIRETHEQUESTIONNAIRECONSISTSOFTHREEPARTSSEEAPPEN
49、DIX1THEFIRSTPARTINCLUDESQUESTIONSONCONTROLVARIABLESANDCONTINGENCYCHARACTERISTICSFOREXAMPLETHEEXISTENCEOFANINTERNALAUDITORINTHEFIRMWASUSEDASACONTROLVARIABLEITMAYHAVEINFLUENCEONTHEQUALITYOFINTERNALCONTROLFADZILETAL2005THEVARIABLESINTHISPARTWEREADAPTEDFROMEARLIERSTUDIESTOENHANCETHEVALIDITYANDRELIABILITYOFTHEMEASURESTHESECONDPARTFOCUSESONTHEINTERNALCONTROLSTRUCTUREANDINCLUDESQUESTIONSONTHECOMPONENTSOFINTERNALCONTROLTHATIS,THECONTROLENVIRONMENT,RISKS,CONTROLACTIVITIES,INFORMATIONANDCOMMUNICATION,ANDMONITORINGTHETHIRDPARTEXAMINESMANAGEMENTSEVALUATIONSOFINTERNALCONTROLEFFECTIVENESSANDIN
