CAJ | 학술논문

通过对国内外内部控制研究文献的分析,从五要素即内部环境、风险评估、控制活动、信息与沟通及内部监督出发构建含5个一级指标21个二级指标的初始评价指标体系。然后通过探索性因子分析和验证性性因子分析对其可靠性及合理性进行检验,证明了该模型具有良好信度和效度等。最后将所构建的评价指标应用于同性质的企业并对其内部控制进行评价,结果验证所构建的企业内部控制指标体系的适用价值。
통과대국내외내부공제연구문헌적분석,종오요소즉내부배경、풍험평고、공제활동、신식여구통급내부감독출발구건함5개일급지표21개이급지표적초시평개지표체계。연후통과탐색성인자분석화험증성성인자분석대기가고성급합이성진행검험,증명료해모형구유량호신도화효도등。최후장소구건적평개지표응용우동성질적기업병대기내부공제진행평개,결과험증소구건적기업내부공제지표체계적괄용개치。
Based on five elements named internal environment,risk assessment,control activities,information and communication,and internal supervision,a initial evaluation index system about internal control is build by the analysis of the internal control literature at home and abroad,which involves five first grade assessment indicators and twenty-one second grade assessment indicators.Then the article test its reliability and rationality by exploratory and confirmatory factor analysis,which proves that the model has good reliability and validity.Finally,the model is applied to enterprise to evaluate its internal control.And the results verify that the constructed model has applicable value.