自我感知的内部控制缺陷间的关系——基于问卷调查的路径分析

The Relationship between Self-perceptional Internal Control Deficiencies——A path analysis based on questionnaire

内部控制缺陷是内部控制预期目标没有实现的缺憾。正是因为内部控制各目标之间是相互关联的,因此缺陷间也彼此联系。本文构造了内部控制缺陷间关系的理论模型,并以问卷调查的方式进行实证检验。实证研究结果表明:被调查单位内部控制普遍存在一定缺陷;资产安全、合法合规和报告控制缺陷之间高度关联;报告缺陷对经营控制缺陷有着显著的影响;战略控制缺陷则主要受经营控制缺陷的影响。该结果从另一个角度反映出报告控制是整个内部控制体系的核心和关键。并且,在发现和纠正内部控制缺陷的过程中应当贯彻系统的理念。

Once there is a gap between the desired objectives and actual results, it means that the internal control system has deficiency. The different objectives of internal control are interrelated, so contact each others among the control defects. In order to prove the existence of this relationship, we constructed a theoretical model, and conducted an empirical test on it through questionnaire survey. Empirical results show that internal control system in investigated organization has deficiencies generally. The results also show that the deficiencies on assets safety, regulation compliance and reporting reliability are highly correlated. Defects on reporting relative control have a significant impact on that of operational control. The strategic defects are mainly affected by the operational defects. From another perspective, the result shows that reporting relative control is the core in the whole internal control system. Furthermore, the systemic conception should be adhered in the process of identify and correct internal control deficiencies.