【導讀】它是否會導致一些更加優(yōu)惠的有效性的評估控制管理。結果證明，基于對741芬蘭公司WEB調查，表明公司用內部控制結構來應對。在巨大的管理壓力下，如何提高內部控制的有效性以及有效。的與董事會和股東溝通。由于內部控制可能會影響長期的報告，導致審計人員、供應商、客戶都對內部控制感興趣。Kinney在2020年指出，盡管內部控制對公。司影響很大，但在組織環(huán)境中內部控制結構卻無法實現。獻在國際研究上已取得進展，但迄今為止，內部控制的研究數量有限。在2020年Maijoor越來越重視企業(yè)內部的控制，以及現。有的研究不足，為其創(chuàng)造了新的研究基于和需求。研究報告分析了使用方程關系模型對SEM和芬蘭公司進行實例證明并得。世界上有一些組織已經將內部控制框架建立基金會來開展活動。論尚未進行充分研究。其目的是確定哪些特征在內部變化有助于解釋控制系統(tǒng)和觀察內部控制。本文主要論證了，如何將SEM技術應用到內部控制的研究。

　　

【正文】 f internal controls by management or other parties outside the process. In this research these five ponents define the internal control It is stated in the frameworks (., COSO 1994) that in order to have an adequate internal control system these ponents of internal control must be presented and function properly. Most of the research in this field focuses on examining particular control elements (D’ Aquila 1998。 Hooks et al. 1994。 Mills 1997). Stringer and Carey (2020) examines all five ponents but use a qualitative approach and examine the ponents separately. In this study internal control ponents and observed effectiveness are used as latent variables in the analysis. It should be noted that the level of analysis is theoretical and specific individual controls or judgments are not the main focus of the study (see for example Felix and Niles 1988。 Gadh et al. 1993). Furthermore, the level of analysis in the firms is at the corporate control level as applied by the CEO and other corporate officers (see ., Fisher 1998). Contingency variables Previous studies (Fisher 1995。 Gerdin 2020) have noted that a control system may have to be tailored to multiple and sometimes conflicting contextual characteristics. To capture the plexities of internal control structure design, this paper chooses to examine four contingency characteristics. The study examines the impact of strategy, size, anization structure, and environmental uncertainty on an internal control structure and reports its observed effectiveness. There is evidence in earlier studies that these characteristics have some impact on the design of control structures and on performance (for example Chenhall 2020。 Donaldson 2020。Hoque and James 2020。 Macintosh 1994。 Simons 1987。 Drazin and Van de Ven 1985。 Otley 1980). However, the selection of the characteristics may not be the only set of variables that might have an effect on internal control structure but the characteristics are considered relevant and are widely examined in control literature (Chenhall 2020). Next, this paper reviews the related literature for each contingency characteristic and develops its first four research questions. Strategy Otley (1980) and Dermer (1977) state that the business strategy should be one ofthe main features in accounting control system design. Depending on the firm’ s strategy, as noted by Miller et al. (1986), Miles and Snow (1978) and Porter (1980), control systems are used in different ways. For example, Simons (1990) found evidence that firms employ accounting control systems in dissimilar ways if they use different strategies. While these earlier studies suggest that different types of firm strategies tend to cause different control system configurations, strategies may also cause some differences in internal control. However, empirical studies conducted to date have not yielded any firm conclusions about the nature of the most appropriate connections between strategies and control (., 1999) The Miles and Snow (1978) typology was adopted in this study。 most control research has only focused on the differences between prospector and defender (Fisher 1995). Miles and Snow (1978) find that control systems of the prospector type may focus more on problem finding and that identifying flexible structures and processes may assist an anization in responding rapidly to environmental noted by LangfieldSmith (1997) control in prospector anizations may be decentralized and results oriented. This means that the prospector requires a strong control environment, which can ensure strong control consciousness. Further,Simons (1987) finds that the prospector emphasizes monitoring deviations from a budget through exception reports and monthly reports. A prospector needs a wide range of information related to the future during the search for market opportunities which may activate information and munication ponents. Simons (1987) concludes that differences in the attributes of formal control systems exist between defender and prospector anizations and that these attributes have significanteffects on pany performance. Based on prior management control studies (see LangfieldSmith 1997。 Chenhall 2020) it is possible to suggest that certain types of control system will be suited to particular strategies。 prospectors are more likely to have flexible controls to enable quick adaptation to fast changing environments, while defenders are more likely to focus on reducing uncertainty and maximizing efficiency. Compared to defenders, prospectors are more flexible in modifying their management systems according to user needs. Based on the previous discussion the following research question is raised: