A Study on the establishment of Internal Control mechanisms in the private university－ case of a private university

• Main Authors: Pey-Ing Ko, 柯姵霙
• Other Authors: Liang-Cheng Lee
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/9gt2d8

碩士 === 義守大學 === 管理碩博士班 === 105 === Internal Control mechanisms is part of sustainable development, how to measure of process , risk , improvement , achievememt and accountability , to promote the administrative service innovation power . The purpose of this study is to explore and understand the theory and practice of Internal Control in private schools. Based on Internal Control proposed (COSO,2013), Uses the scale construction procedure, summarizes the relevant literature of domestic and foreign scholars, to collect of private school Internal Control system of the five factors and 60 questions. The case study show that Internal Control Perceptual Cognition and CSA activities have no significant differences in expectations and actual feelings, indicating a high degree of recognition and support. In addition, according to the CSA-evaluation performance data analysis, can provide a structured of Continuous assurance Framework. Based on the empirical analysis, forward analyzes and expounds the Internal Control Three Lines of Defense and integrated management structure of the specific practices, as to provide enhanced Internal Control of the discretion of management implications.