Title page for etd-0814106-120430


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URN etd-0814106-120430
Author Hsiu-Hui Chiang
Author's Email Address No Public.
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Department Business Management
Year 2005
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The Effect of the Awareness of Internal Control Theory on Organizational Performances-An Example of A Public Institution
Date of Defense 2006-06-14
Page Count 91
Keyword
  • Internal control
  • Abstract In the keen competition, public institutions face ever-tough challenges and need to improve their performances of management as their primary goal. Effective internal control system could help them reach the goal, such as increasing effectiveness and efficiency of operation, enhancing reliability of financial report, and obeying related regulations. As a result, a necessary internal control system and exactly implementing it are extremely important and imperative to any public institution or business organization. Besides, all members in an organization should realize the real meanings of internal control system and firmly implement it so as to exert its function.
    This research drafted up a questionnaire by referring the items in Self Control Appraisal of“internal control — integrated frame” from COSO, and then surveyed a public institution to verify the hypothesis whether or not the awareness of the importance of internal system would help the improvement of organizational performance. The aim is to review if five elements of COSO’s internal control system need to be corrected when used in public institutions, along with measuring the degree to which the awareness of the importance internal system benefits the organizational performances.
    This research found that not only the awareness of internal system within members in the public institution matched the frame of COSO, but also the members had a high identification with internal control system. Besides, each department with this public institution had significantly different awareness of risk appraisal; the awareness of internal system importance had a positive effect on organizational performances by means of facilitating the rational and effective internal control system operation. If an organization could integrate existed mechanism, breaking through the fence made by accountant-guided internal audit system, and combining daily operational activities with five elements of internal control so that they could effectively reach the desirable goal of internal control system.
    Advisory Committee
  • Anlin Chen - chair
  • Chi-Jeng Wang - co-chair
  • Ruey-Dang Chang - advisor
  • Files
  • etd-0814106-120430.pdf
  • indicate accessible in a year
    Date of Submission 2006-08-14

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