CAJ | 학술논문

目前国内外学者主要基于内部控制缺陷、内部控制要素质量、信号传递以及审计功能等方面对内部控制质量评价指标进行研究,基于制度分析方法、内部控制制度设计与执行、数理统计方法、内部控制质量反应等对内部控制质量评价模型进行分析。借鉴内部控制质量评价指标与模型的研究成果,可以为构建企业内部控制质量评价体系提供思路框架。
목전국내외학자주요기우내부공제결함、내부공제요소질량、신호전체이급심계공능등방면대내부공제질량평개지표진행연구,기우제도분석방법、내부공제제도설계여집행、수리통계방법、내부공제질량반응등대내부공제질량평개모형진행분석。차감내부공제질량평개지표여모형적연구성과,가이위구건기업내부공제질량평개체계제공사로광가。
Scholars at home and abroad have studied the quality of internal control evaluation index mainly based on the internal control defects,internal control elements quality,signal transmission and audit function and other aspects,and have analyzed the internal control quality evaluation model based on the system analysis method,the design and implementation of internal control system,the mathematical statistics method,the internal control quality response,etc.Referring on research results of internal control quality evaluation index and model,it can be serviced for providing an ideas framework for the construction of evaluation system of enterprise internal control quality.