Improve Government Internal Control of Financial and Internal Audit－The Case of A Public Organization
| Autor: | Hui-chen Kuo, 郭惠甄 |
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| Rok vydání: | 2012 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 100 With the globalization and rapid changes on political and economic environment, the government budget and operating scale have been increasingly large and diversified. Only having a good management system can effectively control operations. Effective internal control can assist the Government to protect the organizations’ loss from operational factor and reduce error and fraud. It can also improve financial performance and enhance policy performance. We uses the COSO "Internal Control – Integrated Framework" to investigate the organizations’ case on how to implement internal control self-assessment (CSA). Our study finds that internal control can maintain a reasonable and effective operation, and can effectively achieve the objectives of internal controls. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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