DocumentCode
2171854
Title
The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test
Author
Zhang Wangfeng
Author_Institution
Mamagement Sch., Huazhong Univ. of Sci. & Technol., Wuhan, China
fYear
2010
fDate
24-26 Aug. 2010
Firstpage
1
Lastpage
4
Abstract
At present, China´s government is developing the evaluation of internal control in the listed companies. In order to ensure the effectiveness of the evaluation results and save the costs of the evaluation, the author tries to construct an evaluation system based on the realization level of control objectives. By testing a sample of 94 commercial enterprises listed on Shanghai and Shenzhen Stock Exchange, the empirical results prove the reliability and validity of the evaluation system.
Keywords
performance index; public administration; stock markets; China government; Shanghai stock exchange; Shenzhen stock exchange; evaluation system; internal control; realization level; reliability; Companies; Industries; Marketing and sales; Process control; Reliability; Security; Stock markets;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science (MASS), 2010 International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-5325-2
Electronic_ISBN
978-1-4244-5326-9
Type
conf
DOI
10.1109/ICMSS.2010.5577122
Filename
5577122
Link To Document