• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.927-939
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• 2020

This study aims at investigating the effects of internal control effectiveness on business survival of food businesses in Thailand through the mediators of productivity improvement and value creation. In this study, 155 food businesses in Thailand are the samples of the study. The results show that internal control effectiveness has a significant influence on productivity improvement and business survival. Productivity improvement critically affects value creation and business survival while value creation is an important determinant of business survival. However, internal control effectiveness has no relationship with value creation. Also, productivity improvement explicitly mediates the internal control effectiveness-business survival relationships. In summary, internal control effectiveness can enhance firms' sustainable competitive advantage, superior performance and long-term survival. Firms need to focus on internal control effectiveness through investing their assets and resources and utilizing their abilities, competencies and capabilities in order to continuously develop and improve their appropriate concepts and characteristics in an organization. Better internal control effectiveness definitely leads to more long-term survival. To generalize the research results, future research needs to collect data from other businesses and industries. Increased response rate of the study is important for future research to verify and confirm the research results.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.1087-1095
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• 2020

The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

• 한국경영정보학회:학술대회논문집
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• 2007.11a
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• pp.117-122
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2007.11a
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• pp.58-63
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• Journal of Distribution Science
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• v.22 no.4
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• Journal of Information Technology Services
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• v.17 no.4
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• pp.1-19
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• 2018

Effective internal communication is known to have a positive impact on business performance, but there is a lack of research on the effects of online channels for workplace communication. This study using regression analysis examines how task-technology fit, information richness, self-efficacy, perceived ease of use, and perceived usefulness related to online communication channels affect not only the satisfaction with the tools but also the effectiveness of them. Additionally, we verify how the organizational culture of online and offline communication shows the control effect. As a result, all five variables were positively correlated with internal communication channels satisfaction, and we found that the organizational culture of online and offline communication controls the relationship between online communication channels satisfaction and effectiveness.

• Journal of Families and Better Life
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• v.25 no.5
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• pp.47-63
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• 2007

The purpose of this study was to verify the effectiveness of an internal family systems therapy program aimed at increasing ego-identity of middle-aged women. The objectives of this program were for middle-aged women to differentiate the self of internal systems, to identify constraints impinging on an individual part, to release constraints impinging on an individual part, to harmonize the internal family, and to enhance ego-identity. 31 middle-aged women ranged in age from 40 to 60. Two groups were identified as equivalents for the study in the pre-test. The program of this experimental group was implemented twice a week for 120 minutes per each session over a 6-week period. The pre-test(Aug. 29. 2006), the post-test(Oct. 20. 2006) and the follow-up test(Nov. 20. 2006) were implemented in order to verify the effectiveness of the programs. The participants who were absent more than three times in the program were excluded from the post-test and follow-up test. Eventually, the data in 31 persons(15 for the internal family systems therapy, 16 for the control group) were analyze to verify the effectiveness of the program. The instruments used in the study were the ego-identity scale. The data were analyzed using repeated measures ANOVA, simple main effect, post-hoc t-test, means and standard deviations. And the program was from Sep. 5. to Oct. 20. 2006. The findings of the study were as follows: The internal family systems therapy program had significant effects on enhancing the ego-identity. There was a large increase of the ego-identity in the intervention group, compared with control group at post treatment and follow-up after 1 month which indicated the continuity of intervention effect. However, in the control group, there were no changes according to the time.

• Journal of Korean Academy of Nursing
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• v.35 no.8
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• pp.1485-1492
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• 2005

Purpose. The present study aims to verify the effectiveness of the reality therapy for patients with schizophrenia. Methods. It is designed as a quasi-experimental study by which a nonequivalent control group pretest-posttest is conducted. The test was conducted with 30 patients with schizophrenia who were hospitalized at a mental hospital in South Korea. Fifteen of the patients participated in the reality therapy program while another 15 in the control group. The effects are measured by marking scores in the areas of the locus of control, self-esteem, and problem-focused stress coping of each participant. Results. The general characteristics and dependent variables related to outcome variables were controlled to be equal between the two groups. It turns out that the internal locus of control, self-esteem, and problem-focused stress coping are statistically significant. Conclusion. Findings show that the reality therapy caused positive changes in terms of the internal locus of control, self-esteem, and problem-focused stress coping of the observed schizophrenic patients.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• Korean Management Science Review
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• v.21 no.1
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• pp.57-76
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• 2004

The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems： First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.