【正文】 iance with applicable laws, firms demand adequateinternal control. However, several frameworks (COSO, CoCo etc.) assume that theneed for internal control varies according to a firm’ s characteristics. This concurs with contingency theory, which claims that each anization has to choose the most suitable control system by taking into account contingency characteristics. This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the management. While the ponents of internal control have been examined individually in the control literature, this paper attempts to shed light on internal control and place it in a broader context. The results, derived from a webbased survey of 741 Finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observed control effectiveness. Also the strategy has statistically significant effects on internal control structure. Keywords Internal control Effectiveness Contingency theory Structural equation modeling 1 Introduction It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and pliance with laws and regulations (Spira and Page 2020). So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively municate this to the board of directors and shareholders (Sutton 2020). Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect longterm confidence in reporting, accountability and in the corporate form of anization (Rittenberg and Schwieger 2020). Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the anizational environment is almost nonexistent, and the topic relatively unexplored by researchers, as noted by Kinney (2020). The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited. Selto and Widener (2020) analyze published research and professional articles and find thatthere were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business (Maijoor 2020), and the lack of existing research, creates new research needs and opportunities. This study contributes to the understanding of the internal control structure and its observed effectiveness in pany contexts. Even though the internal control frameworks (COSO, CoCo etc.) present a standardized structure and objectives for internal control, they still advise that the need for effective internal control varies according to a firm’ s characteristics. However, neither frameworks nor prior literature provide an adequate picture of the relationships between a firm’ s characteristics and its control system. Therefore, this study utilizes a contingency approach to examine the design of the internal control structure and its observed effectiveness in different contexts. The study examines relationships using structural equation modeling (SEM) and presents empirical results from 741 firms in Finland. The results of this study add to the limited internal control research knowledge in several important respects. First, the study presents empirical findings using measurement models for internal control and its effectiveness in practice. There are anizations worldwide which have used internal control frameworks as a foundation for conducting activities. At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention (COSO 1994。這就意味著，監(jiān)測通過強有力的控制環(huán)境，從未確保有力的控制意識。公司的戰(zhàn)略不同將采用不同 的控制系統(tǒng)，正如 Miller etal. (1986)， Miles and Snow (1978)和 Porter (1980)等指出的。 Donaldson 2020。在 2020 年 Stringer and Carey 研究的五個組成部分，以及單個因素對內(nèi)部控制研究是在此研究領(lǐng)域的一個質(zhì)轉(zhuǎn)變。 3 控制活動的組成部分，是指對政策、程序和做法對分先環(huán)節(jié)戰(zhàn)略的實施是的管理目標(biāo)得以實現(xiàn)的過程。在著名的內(nèi)部控制框架（ COCO,COSO）中包括有效地內(nèi)部控制定義和目前內(nèi)部控制結(jié)構(gòu)的組成部分。 Fisher 1998 年指出，成功的剪裁控制系統(tǒng)以適應(yīng)企業(yè)的特點等類似的權(quán)變理論對公司的業(yè)績有著突出的貢獻(xiàn)。一是管理控制系統(tǒng)包含了一個會計系統(tǒng)，還包括個人或家族控制的控制因素。內(nèi)部控制系統(tǒng)根據(jù)不同的細(xì)節(jié)需要會產(chǎn)生在不同的組織環(huán)境下。隨后本文詳細(xì)闡述了在 SEM 方法從 741 芬蘭公司搜集數(shù)據(jù)為基礎(chǔ)對實例論證。其目的是確定哪些特征在內(nèi)部變化有助于解釋控制系統(tǒng)和觀察內(nèi)部控制的效。世界上有一些組織已經(jīng)將內(nèi)部控制框架建立基金會來開展活動。在 2020 年 Maijoor 越來越重視企業(yè)內(nèi)部的控制，以及現(xiàn)有的研究不足，為其創(chuàng)造