本研究考察了內(nèi)部控制制度與塞內(nèi)加爾小額信貸機構績效關系的有效性。根據(jù)審計委員會主席,IAF負責人和75個選定小額信貸機構的經(jīng)理,對500份問卷進行了調(diào)查。本研究旨在找出是否有適當和準確的金融交易記錄,加強主席和IAF負責人的責任,以提高生產(chǎn)力和績效。將收集定量數(shù)據(jù)和定性數(shù)據(jù),以解決三個研究目標和假設。在SPSS中進行了層次線性回歸,以建立內(nèi)部控制系統(tǒng)與塞內(nèi)加爾小額信貸機構績效之間的關系。中小企業(yè)(小額信貸機構)的財務業(yè)績使用資產(chǎn)收益率(ROA0,權益回報率(ROE)和盈利能力)來衡量。內(nèi)部控制由五個結構來衡量,即:控制環(huán)境,風險評估,控制研究發(fā)現(xiàn),該機構的管理層致力于控制中小企業(yè),并積極參與監(jiān)督和監(jiān)督小額信貸機構/中小企業(yè)的活動。研究還表明,所有這些活動都得到了監(jiān)督和監(jiān)督。機構的活動由最高管理層發(fā)起。關于內(nèi)部審計的有效性,研究發(fā)現(xiàn)內(nèi)部審計部門效率低下,不進行定期審計活動,也沒有定期發(fā)布審計報告。控制內(nèi)部審計職能中影響其績效的變量,內(nèi)部審計職能(IAF),獲利性相關。另一個控制變量是SME存在的持續(xù)時間。結果發(fā)現(xiàn),存在至少5年的SMES與高,呈負相關,與獲利能力呈正相關。。該研究建議塞內(nèi)... 

【文章來源】：合肥工業(yè)大學安徽省 211工程院校 教育部直屬院校

【文章頁數(shù)】：73 頁

【學位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
Chapter1 Introduction
    1.1 Background to the Study
    1.2 Statement of the Problem
    1.3 Purpose of the study
    1.4 Objectives of the study
    1.5 Research Questions
    1.6 Significance of the Study
    1.7 Definition of Key Operational Terms
Chapter2 Literature Review
    2.1 Internal Control system and its definitions
    2.2 Effectiveness of Internal Control System
    2.3 Objectives of Internal Control System
    2.4 Role of Internal Control System in Relation to Financial Performance
        2.4.1 Preventive Internal Control System
        2.4.2 Detective Internal Controls
        2.4.3 Compensating and Directive Internal Control System
    2.5 Components of Internal Control System
        2.5.1 The Control Environment
        2.5.2 Risk Assessment
        2.5.3 Control Activities
        2.5.4 Information and Communication
        2.5.5 Monitoring
    2.6 Internal Audit system in an organization
    2.7 Organizational Financial Performance
    2.8 Internal Control systems in Organizations
        2.8.1 Control Environment
        2.8.2 Control Activities
    2.9 Measures of Financial Performance in Organizations
        2.9.1 Organizational liquidity
        2.9.2 Organizational Financial Reporting
        2.9.3 Return on Equity（ROE）
        2.9.4 Return on Asset（ROA）
        2.9.5 Net Interest Margin（NIM）
    2.10 Effect of Internal Control and Organizational Financial Performance
    2.11 Theoretical Review
        2.11.1 Agency Theory
        2.11.2 Dynamic Theory of the Firm
    2.12 Review of Theoretical Studies
    2.13 Summary and Gaps in the Literature
Chapter3 Research Methodology
    3.1 Research Design
    3.2 Research Methodology
    3.3 Target Population
    3.4 Sampling Design and Sample size
    3.5 Research Instruments and Measurements
        3.5.1 Measurements
        3.5.2 Questionnaire
        3.5.3 Interview schedule
    3.6 Piloting of the Research Instruments
    3.7 Data Collection
    3.8 Data analysis
Chapter4 Data Analysis And Discussions
    4.1 Introduction
    4.2 Background of the SME’s
        4.2.1 Duration of Existence of SME
        4.2.2 Level of Education of internal Audit Function（IAF）
        4.2.3 Years of Experience of Internal Audit Head
    4.3 Functionality of Internal of Internal Control
    4.4 Model Analysis
        4.4.1 Data Normality and Adequacy
        4.4.2 Factor Analysis
        4.4.3 Reliability and Corrected Item Total Correlation（CITC）
        4.4.4 Correlation,Mean and Standard Deviation
        4.4.5 Discriminant Validity
        4.4.6 Model Fitness and Hypothesis Testing
    4.5 Discussion of the Regression Results
        4.5.1.Effect of Control variables on Performance of SME’s
        4.5.2 Effect of control Environment on Financial performance of SME’s
        4.5.3 Effect of Risk Assessment and management on financial performance of SME’s
        4.5.4 Effect of control activities on financial performance of SME’s
        4.5.5 Effect of information and communication on financial performance of SME’s
        4.5.6 Effect of monitoring on financial performance of SME’s
    4.6 Summary of Hypothesis Testing
Chapter5 Findings Recommendations And Suggestions
    5.1 Findings of the study
    5.2 Conclusion
    5.3 Contributions to Theory and Practice
    5.4 Recommendations of the Study
    5.5 Limitations of the study
    5.6 Suggestions for Future Research
References
Appendix



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