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
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引用次数: 0
Abstract
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
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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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