| Summary: | 碩士 === 國防管理學院 === 國防財務資源研究所 === 94 === Because the present environment changes rapidly, risk management has actually become an urgent issue currently. This research discusses the impact of "risk management" in "internal control" with regard to the "Military Performance". The empirical results show positive impacts which means "risk management" in "internal control" is bestead to "Military Performance."
The study takes the advantage of the eight process of the “Enterprise Risk Management-Integrated Framework” by COSO Committee in September 2004. These eight elements are "Internal Environment", "Objective Setting", "Event Identification", "Risk Assessment", "Risk Response”, "Control Activities", "Information and Communication" and "Monitoring", respectively. We also use “Customer", "Internal Process", "Learning & Growth", "Financial" of Balanced Scorecard as the "Military performance" indicators. Canonical correlation analysis was utilized in order to verify the relation between the following four models.
The first Canonical correlation model is use to prove the positive correlation between "Internal Control & Risk Management (ERM)" and "Military Performance". The second Canonical correlation model is use to prove the positive correlation between "Internal Control" and "Risk Management”. The third Canonical correlation model is use to prove the positive correlation between "Internal Control" and "Risk Management". The fourth Canonical correlation model is use to prove the positive correlation between "Risk Management" and "Military Performance". The models can also explain the first model.
This study further utilize one way ANOVA to analyze whether difference kind of "Service" and "Rank" have distinct cognition on the four variables : "Event Identification", "Risk Assessment", "Risk Response”, "Control Activities" of "Risk Management". However, the result is insignificant.
|
|---|
