The survival and development of enterprises cannot be separated from the institutional environment. The social organization in the learning of new institutionalism paradigm based on, its legitimacy perspective through...The survival and development of enterprises cannot be separated from the institutional environment. The social organization in the learning of new institutionalism paradigm based on, its legitimacy perspective through the method of empirical research to explore the institutional pressures on the enterprise internal control mechanism of the effect of the reaction strategy. Study found that： enterprises face greater institution pressures, enterprises in the strategic choice tend to obey; enterprise resources and ability in the relationship between the two play regulatory role, including resource market negative to adjust, and institutional resources produced positive moderating effect.展开更多
This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, th...This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.展开更多
文摘The survival and development of enterprises cannot be separated from the institutional environment. The social organization in the learning of new institutionalism paradigm based on, its legitimacy perspective through the method of empirical research to explore the institutional pressures on the enterprise internal control mechanism of the effect of the reaction strategy. Study found that： enterprises face greater institution pressures, enterprises in the strategic choice tend to obey; enterprise resources and ability in the relationship between the two play regulatory role, including resource market negative to adjust, and institutional resources produced positive moderating effect.
文摘This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.
