策略，控制活動，監(jiān)督和效能【外文翻譯】_第1頁
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1、外文翻譯StrategycontrolactivitiesmonitingeffectivenessMaterialSource:ManagarialAuditingJournalAuth:AdebayoAgbejuleAbstractPurpose–Firstthispaperaimstoprovideempiricalevidenceoftheinteractionbetweenthecomponentsofaninternalco

2、ntrolsystem.Seconditseekstointegratewkfromthefieldofstrategythatontheinternalcontrolsystemfromthefieldofauditing.Designmethodologyapproach–Datawerecollectedthroughanonlinequestionnaireanalyzedusingmultipleregressionanaly

3、sisi.e.athreewayinteractionmodel.Theresultwasausablesampleoftheopinionsof741managerswkinginFinl.Keywd(s):InternalcontrolManagementeffectivenessManagementstrategyAuditingFinl.IntroductionInrecentyearstherehasbeengrowingin

4、terestintheroleinternalcontrolelementsplayintheeffectivenessofacompany.InresponsetheCommitteeofSponsingganizationsoftheTreadwayCommission(COSO)developedabroadintegratedframewkofinternalcontroltoprovideguidelinesfcreating

5、adaptingmonitingsystemsofcontrol.Internalcontrolframewksarechosentoexplaininternalcontrol:throughthemimptantelementsofcontrolitsrelationshipscanbeunderstood.Thesecommonlyknownframewks(e.g.COSOCoCoBasleFramewktheCombinedC

6、odeTheTurnbullGuidance)includedefinitionsofinternalcontrolpresentitscomponents.FexampleFadziletal.(2005)statethattheprimaryobjectivesofanganizationssystemofinternalcontrolaretoprovideadministrativemanagementwithreasonabl

7、eassurancesthatfinancialinfmationisaccuratereliable:thattheganizationcomplieswithpoliciesplansprocedureslawsregulationscontractsassetsaresafeguardedinfluencedbytheattributesofstructuralarrangementssuchasthecomponentsofco

8、ntrol(BisbeOtley2004).Thosecomponents[1]areapartofthefirmsinternalenvironmenttherefeplayavitalroleininternalcontrolmaybeexpectedtobepertinentffirmsintendingtoimprovetheireffectiveness.Thepurposeofthispaperistoexaminehowt

9、hemoderatingeffectsofinternalcontrolactivitiesmonitingdeterminetherelationshipbetweenthestrategyofafirmtheeffectivenessofinternalcontrol.StrategicientationcontrolactivitiesmonitingeffectivenessThebasicpremisefoundinconti

10、ngencytheyisthataproperfitofcontingencyacteristicscontrolwillresultinsuperiperfmance(effectiveness).IntheearlierliteratureVenkatraman(1989)identifiesthestrategicfitoftheMilesSnow(1978)elementsasanimptantpredictofeffectiv

11、eperfmance.Simons(1987)findsdifferencesintheattributesoffmalcontrolsystemsusedbydefenderprospectganizationsthattheseattributeshadsignificanteffectsoncompanyperfmancedependingonthetypeofstrategypursued.Thisresearchdrawson

12、thecontingencypremiseinexamininghowinternalcontrolactivitiesmonitinginfluencetherelationshipbetweenstrategyeffectiveness.MilesSnow(1978)showedtheplanningcontrolsystemsofdefenderstobeverydetailedemphasizingreducinguncerta

13、intyproblemsolvingthatthecontrolsystemismelikelytobecentralized.Inadditiontheyfindthatprospectscontrolsystemsmayfocusmeonproblemfindingflexiblestructuresprocessesmayassisttheganizationtorespondrapidlytoenvironmentalchang

14、e.Controlinprospectganizationsmaybedecentralizedresultsiented(LangfieldSmith1997p.217).Simons(1987)findsthathighperfmingprospectsemphasizedtheimptanceofcontrolssuchasfecastingdatatightbudgetcontrolcarefulmonitingofoutput

15、sbutdevotedlittleattentiontocostcontrol.Alsotheyfoundthatlargeprospectfirmsplaceemphasisonregularreptinguseofstardizedcontrolsystemswhichareadaptedwhennecessary.Thismeansthattheprospectrequiresstrongcontrolactivitieswhic

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