Title :
Notice of Retraction
Study on the construction and demonstration for index system of internal control evaluation
Author :
Junxun Li ; Wei Sun ; Jing Chen
Author_Institution :
Sch. of Manage., Xi´an Polytech. Univ., Xi´an, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
With regard to the development of internal controls, there is lack of an index system of internal control evaluation for listed company. This largely constrains the study progress of listed company´s internal control evaluation. To indicates the necessity of construct internal control evaluation system incorporate with the present condition of internal control for listed companies. Then construct the internal control evaluation system which applicable for listed companies. Finally verify reliability and validity of the index system, use AHP to determine weights of each index.
Keywords :
auditing; decision making; organisational aspects; stock markets; AHP; index system; internal control evaluation; listed companies; Companies; Control systems; Indexes; Process control; Reliability; Risk management; index system; internal control; listed company;
Conference_Titel :
Information Theory and Information Security (ICITIS), 2010 IEEE International Conference on
Conference_Location :
Beijing
Print_ISBN :
978-1-4244-6942-0
DOI :
10.1109/ICITIS.2010.5689471