Title :
The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test
Author_Institution :
Mamagement Sch., Huazhong Univ. of Sci. & Technol., Wuhan, China
Abstract :
At present, China´s government is developing the evaluation of internal control in the listed companies. In order to ensure the effectiveness of the evaluation results and save the costs of the evaluation, the author tries to construct an evaluation system based on the realization level of control objectives. By testing a sample of 94 commercial enterprises listed on Shanghai and Shenzhen Stock Exchange, the empirical results prove the reliability and validity of the evaluation system.
Keywords :
performance index; public administration; stock markets; China government; Shanghai stock exchange; Shenzhen stock exchange; evaluation system; internal control; realization level; reliability; Companies; Industries; Marketing and sales; Process control; Reliability; Security; Stock markets;
Conference_Titel :
Management and Service Science (MASS), 2010 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-5325-2
Electronic_ISBN :
978-1-4244-5326-9
DOI :
10.1109/ICMSS.2010.5577122
