The Study of Business Internal Control Problem and Adaptable Strategy in Adopting IFRS
| Autor: | Chien-Lin Lin, 林建霖 |
|---|---|
| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 This research thoroughly and structurally analyses the adoption of International Financial Reporting Standards (IFRSs) introduced by International Accounting Standards Committee (IASC). The examinations are carried out by discussing the influence of IFRSs on internal control and comparing the changes in internal control before and after the adoption. The results are expected to suggest internal auditors to coordinate operating process, Information system, and human resource. In addition, the results would help project teams evaluate the influence of adopting IFRSs, set the timelines and detailed goals of projects, report the project progress to the administering authority regularly, and ensure the IFRSs to be executed smoothly. The results also integrate the adoption process, information system and system control, firms whether execute before and after introducing IFRSs for check strategic point. According to literature review and empirical analysis, this research concludes that adopting IFRSs increases the flexibility of applying accounting principles and the transparency of information implicit in transactions, which in turn maintains the correctness and reliability of financial statements. Because IFRSs emphasizes economically substantial disclosure, and it could ensure the faithful representation of financial statements, further efficiency and effective preserve prepare financial statements on accounting judgment basis. The adoption of IFRSs also constitutes a new structure for internal control and monitors the risk after the adoption. Finally, in order to reliably check the audit trails of transactions, firms should improve internal control by applying e-technique on collecting, managing, and assessing information. This would efficiently and effectively increases the quality of professional judgments on the basis of accounting principles. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|