The Study of Internal Control of Loans and Corporate Social Responsibility under COSO Framework - A Survey from L Bank

• Main Authors: TSAI,FENG-CHI, 蔡豐吉
• Other Authors: CHEN,CHUNG-KUANG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/v8c6us

碩士 === 國立雲林科技大學 === 會計系 === 104 === This study investigated the relationship between corporate social responsibility and the loan flow of internal control mechanisms in the COSO framework. Through the subjective perception of the respondents in questionnaire investigation who are engaged in loan division, this study found out that internal control mechanisms of loan flow architecture in COSO mainly consisted of Risk Measurement, Monitoring Improvement, Control Processes, Relevance Information, Communication Channel, Incentive Measures, Risk Monitoring and Feedback of Management. At the same time, we also found that five elements for internal control and corporate social responsibility in the COSO control activities and supervision have significant positive correlation. Through variance analysis, this study found that male, people of 26-35 years old and junior workers would pay higher attention to internal control mechanisms. Through the findings of this study, the loan internal control and corporate social responsibility have significant positive correlation of financial institutions. Stable internal control mechanisms not only play an important role to strengthen corporate social responsibility, but also through more internal education and training for female, seniority and higher age financial credit practitioners to enhance the implementation of the responsibility of credit processes and internal control mechanisms may be due to negligence that could lead to internal operating crisis.